The rates
| Head | Who pays | Rate | On what |
|---|---|---|---|
| EPF, employee share | Employee (deducted from pay) | 12% | PF wages |
| EPS, pension | Employer | 8.33% | PF wages up to the ceiling, for EPS members |
| EPF, employer share | Employer | 3.67%, or 12% for those not in EPS | The rest of the 12% |
| EDLI, insurance | Employer | 0.5% | PF wages up to the ceiling |
| Admin charges | Employer | 0.5% | PF wages up to the ceiling; at least ₹500 a month if anyone contributed, ₹75 if no one did |
Rates and the admin minimum are from EPFO’s wage-ceiling FAQs.
The ₹25,000 wage ceiling from 17 Sep 2026
S.O. 5109(E), dated 17 Sep 2026, raised the statutory wage ceiling from ₹15,000 (unchanged since September 2014) to ₹25,000 a month. It was issued under section 2(89) of the Code on Social Security, 2020, for Chapter III (EPF, EPS and EDLI), and took effect on publication the same day.
What it means:
- Employees with PF wages up to ₹25,000 must now be members of EPF, EPS and EDLI.
- Employers and employees contribute on wages up to ₹25,000, where they used to stop at ₹15,000.
- Above ₹25,000, membership is voluntary with the employer’s consent; existing arrangements to contribute on higher wages continue under the scheme’s rules.
- The test uses PF wages under section 2(88) of the Code on Social Security, 2020, not gross salary. The four Labour Codes came into force on 21 Nov 2025.
- The establishment test is unchanged: under the Code’s First Schedule, the EPF chapter applies to every establishment with 20 or more employees.
Monthly contribution at different PF wages
From EPFO’s FAQ table, for a full month after 17 Sep 2026.
| PF wages | Employee 12% | EPS 8.33% | Employer EPF | EDLI 0.5% | Admin 0.5% |
|---|---|---|---|---|---|
| ₹15,000 | ₹1,800 | ₹1,250 | ₹550 | ₹75 | ₹75 |
| ₹20,000 | ₹2,400 | ₹1,666 | ₹734 | ₹100 | ₹100 |
| ₹25,000 | ₹3,000 | ₹2,083 | ₹917 | ₹125 | ₹125 |
| ₹35,000, not in EPS | ₹3,000 | ₹0 | ₹3,000 | ₹125 | ₹125 |
The employer’s total cost for someone on ₹25,000 PF wages is ₹2,083 + ₹917 + ₹125 + ₹125 = ₹3,250 a month, plus the employee’s ₹3,000 deducted from pay.
September 2026: two parts in one ECR
The month is split by days: 1–16 Sep at the ₹15,000 ceiling and 17–30 Sep at ₹25,000. One ECR covers the whole month.
Worked example (EPFO’s own case). An existing member with PF wages of ₹20,000, who contributed on a ₹15,000 cap until 16 Sep:
- 1–16 Sep: ₹15,000 × 16 ÷ 30 = ₹8,000
- 17–30 Sep: ₹20,000 × 14 ÷ 30 = ₹9,333.33
- September PF wages: ₹17,333.33
- Employee share: 12% = ₹2,080
- Employer EPF: 3.67% = ₹636.13
Filing and paying each month
- Run payroll and submit the salary slips.
- Make the ECR (electronic challan-cum-return) with each member’s UAN and EPF, EPS and EDLI wages.
- Upload it on the EPFO employer portal and pay the challan.
- Due date: the 15th of the next month. EPFO’s FAQ confirms the September 2026 ECR and payment were due by 15 October.
EPFO’s FAQ asks employers to remit within the timeline “to avoid interest and penalty”. Check the current EPFO circulars for extensions.
How MyRecords helps
- Makes the ECR text file from the month’s submitted salary slips, with each member’s UAN and EPF, EPS and EDLI wages.
- Applies the ₹25,000 ceiling from 17 Sep 2026 and splits September 2026 by days, as EPFO describes. No EPS after age 58.
- Lists anyone whose salary structure still caps PF at ₹15,000, so you can update it.
- Holds the file back if someone with PF has no UAN, and names them.
- Shows the 15th due date on the statutory page and the home-screen calendar.
- Uploading and paying on the EPFO portal stays with you or your CA. No client has uploaded one of these files to the live portal yet; in the pilot programme we check your first month with you.
See Payroll statutory files or estimate a salary with the salary calculator.