Centre Notifies INR 25,000 Wage Ceiling Under The Code On Social Security, 2020

On 17 September 2026, the Ministry of Labour and Employment notified a revised wage ceiling of INR 25,000 per month for the purposes of Chapter III of the Code on Social Security, 2020. The notification (S.O. 5109(E)) was issued under clause (89) of Section 2 of the Code, and it supersedes the Ministry’s earlier notification S.O. 2702(E) dated 29 May 2026 except as regards actions already taken or omitted under that earlier notification.

The Legal Basis

Section 2(88) of the Code defines “wages” and Section 2(89) empowers the Central Government to prescribe a wage ceiling for specific statutory purposes. Chapter III of the Code deals with Employees’ Provident Fund provisions consolidating what was earlier governed separately under the EPF and Miscellaneous Provisions Act, 1952. The wage ceiling under this provision determines the income threshold up to which an employee is statutorily brought within the ambit of mandatory EPF coverage.