Dear All,

This is to inform you that the Ministry of Labour and Employment, vide Notification S.O. 5109(E) dated 17 September 2026, has revised the wage ceiling for the purposes of Chapter III of the Code on Social Security, 2020 from ₹15,000 to ₹25,000 per month.
The revised wage ceiling is effective from 17 September 2026, i.e., the date of publication of the Notification in the Official Gazette.

Key Update

• The wage ceiling for coverage under Chapter III of the Code, which governs the Employees’ Provident Fund (EPF) framework, has been increased to ₹25,000 per month.
• The Notification supersedes the earlier Notification S.O. 2702(E) dated 29 May 2026, subject to actions already taken or omitted prior to such supersession.
• Accordingly, establishments should review their employee coverage, payroll and PF processes in light of the revised wage ceiling and assess its applicability to employees falling within the enhanced threshold.

Organisations are advised to take note of the revised ceiling and make necessary changes to their PF compliance and payroll processes, as applicable.

Click to download a copy of the Notification