Notifications · Central / All India

EPFCentral / All IndiaS.O.5109(E); CG-DL-E-17092026-276299

EPF Wage Ceiling ₹25,000: S.O.5109(E) Effective 17 September 2026

The Central Government notified ₹25,000 per month as the wage ceiling for Chapter III of the Code on Social Security, 2020, effective from 17 September 2026. S.O.5109(E) supersedes S.O.2702(E) of 29 May 2026, with a saving for prior acts or omissions.

Published / issued: 17 Sep 2026Effective: 17 Sep 2026

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Jurisdiction: Central / All India
Effective from: 17 September 2026
Issued on: 17 September 2026
Status: Published
Reference: S.O.5109(E); CG-DL-E-17092026-276299

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Notification details

Use the official reference, date, jurisdiction and effective period below before implementation.

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Notification number	S.O.5109(E); CG-DL-E-17092026-276299
Notification date	17 Sep 2026
Effective date / period	17 Sep 2026
Jurisdiction	Central / All India
Issuing authority	Ministry of Labour and Employment, Government of India
Subject	EPF
Status	Published

Notification summary

What the notification says

Document and dates

Item	Details
Authority	Ministry of Labour and Employment, Government of India
Document number	S.O.5109(E); CG-DL-E-17092026-276299
Notification and Gazette date	17 September 2026
Commencement	17 September 2026, on Gazette publication
Notified ceiling	₹25,000 per month for Chapter III
Enabling provision	Section 2(89), Code on Social Security, 2020

Who should review this update?

Employers assessing provident-fund coverage and payroll configuration should read the Chapter III ceiling with the applicable scheme, employee status and statutory wage definition. A ceiling notification should be mapped to the specific coverage or contribution question being answered.

What the document says

The Gazette expressly fixes ₹25,000 per month for the purposes of Chapter III of the Social Security Code.
It supersedes the earlier S.O.2702(E) dated 29 May 2026, subject to its saving.
The notification is effective on Gazette publication, dated 17 September 2026.
This notification is a wage-ceiling instrument; it does not itself set out a new percentage contribution rate.

Practical employer steps

Use the following review steps to apply the document to the establishment and the relevant period.

Review wage-ceiling references in payroll configuration, onboarding checklists and employer guidance using the 17 September Gazette.
Identify affected employee cases and examine the applicable scheme and membership position before implementing any employee-specific adjustment.
Keep EPF coverage, EPS allocation and Government pension-contribution questions separately documented against their relevant instruments.
Reconcile the result of the review with payroll and ECR records and retain the supporting explanation for any correction.

Frequently asked questions

What is the notified Chapter III wage ceiling?

₹25,000 per month, effective from 17 September 2026.

Does a ₹15,000 reference elsewhere automatically cancel this notification?

No. First identify the provision and purpose of that reference. The website’s separate EPS amendment entry should be read for its pension-specific scope alongside this Chapter III Gazette.

Can this notification alone resolve every employee’s PF treatment?

The applicable Code, scheme, membership facts and wage definition need to be considered with the ceiling.

Source and related guidance

Read the official government document.

Related compliance references

Official gazette / notification

Open the controlling government source.

EPF Wage Ceiling ₹25,000: S.O.5109(E) Effective 17 September 2026 · Ministry of Labour and Employment, Government of India