PF wage ceiling raised from ₹15,000 to ₹25,000 from 17 September 2026

What changed

The Ministry of Labour and Employment has notified ₹25,000 a month as the wage ceiling for provident fund under Chapter III of the Code on Social Security, 2020. Until now the ceiling was ₹15,000.

The change was made by notification S.O. 5109(E), dated 17 September 2026. It replaces the earlier notification S.O. 2702(E) of 29 May 2026.

It applies from 17 September 2026, the date the notification was published in the Gazette of India. Because the change starts in the middle of a month, September 2026 is split: the ₹15,000 limit applies up to 16 September and the ₹25,000 limit from 17 September. When we checked on 23 September 2026, EPFO had not yet published instructions on how to show this in the monthly return (ECR). We will update this page when it does.

Who it applies to

Every establishment covered by PF, in every state.

The wage ceiling is the monthly wage limit that PF works from, for example when deciding whether a new employee must be enrolled. Employees whose PF wages are above ₹15,000 but not above ₹25,000 now fall inside the limit.

What to do

• List employees whose PF wages are between ₹15,001 and ₹25,000, especially anyone who joined on or after 17 September 2026 and has not been enrolled.
• Check whether your payroll caps PF at ₹15,000 anywhere, and plan the change from 17 September.
• Watch for EPFO's instructions on the ECR and pension contribution before you file September's return, which is due by 15 October 2026.

Example

Anita joins a Pune company on 22 September 2026 with PF wages of ₹20,000 a month. Under the old ₹15,000 limit she was above the ceiling. Under the new ₹25,000 limit she is within it.