Revision to EPF Wage Ceiling: Coverage, Contributions and the September Transition

Introduction

With effect from September 17, 2026, the statutory wage ceiling for purposes of EPF coverage has increased from Rs. 15,000 to Rs. 25,000 per month. While the increase itself is straightforward, its commencement in the middle of the wage month gives rise to an immediate practical question for employers: how should the revised ceiling be applied for September 2026, particularly for employees who were already members of the Fund and those who become covered for the first time because of the revised threshold?

The FAQs below set out our present view on these transition issues, together with the practical treatment we would recommend pending any specific clarification from EPFO.

I. The Change and the coverage threshold