08/10/2026
đĸ EPF / EPFO NEW UPDATE 2026
Important Changes for Employers & Employees
The Government has revised the EPF statutory wage ceiling from âš15,000 to âš25,000 per month, effective 17 September 2026, through Gazette Notification S.O. 5109(E). The change is expected to bring more than 51 lakh additional employees under EPFO coverage, subject to applicable provisions.
đš Key Changes at a Glance
1ī¸âŖ EPF Wage Ceiling: âš15,000 â âš25,000
Employees in the âš15,000ââš25,000 monthly wage range who were previously outside mandatory coverage solely because of the old ceiling may now come under EPF, subject to eligibility.
Example:
An eligible new employee with PF wages of âš22,000/month should now be reviewed for EPF coverage under the revised provisions.
2ī¸âŖ EPS Ceiling Also Revised
The pensionable wage ceiling has been increased to âš25,000. Where applicable, the maximum EPS contribution at 8.33% becomes âš2,083/month instead of âš1,250.
3ī¸âŖ Corporate & Non-Corporate Employers
Companies, LLPs, factories, partnership firms, proprietorships and other covered establishments should review EPF applicability, employee strength and payroll records. Entity type alone does not determine EPF applicability.
4ī¸âŖ PF Withdrawal & Claim Services
Eligible members can avail online withdrawal of up to 75% of accumulated PF balance, subject to applicable conditions. Eligible claims up to âš5 lakh can be auto-settled within 3 working days through EPFO's digital system.
5ī¸âŖ EPF Interest
The approved EPF interest rate is 8.25% p.a. for the applicable year.
â ī¸ ACTION REQUIRED FOR EMPLOYERS
â Review employees earning âš15,000ââš25,000
â Re-check EPF & EPS eligibility
â Update payroll software/calculation
â Verify UAN & KYC
â Check ECR and monthly contributions
â Reconcile EPFO records with payroll/accounts
â Ensure timely statutory compliance
đ Legal Reference
Employees' Provident Funds & Miscellaneous Provisions Act, 1952
Gazette Notification: S.O. 5109(E)
Effective from: 17 September 2026
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