Payroll for September closed on the old habit: PF only if basic is under ₹15,000. On 17 September the ceiling became ₹25,000. Finance sees the October challan and asks why thirty “excluded” people are suddenly members - and why September itself has to be split in one ECR. The headcount did not change. The wage ceiling did.
What changed on 17 September 2026
The Central Government raised the employees’ provident fund wage ceiling from ₹15,000 to ₹25,000 per month with effect from 17 September 2026. An earlier notification of 29 May 2026 had kept the ceiling at ₹15,000 for Chapter III of the Code on Social Security. The 17 September notification superseded that figure.
People whose wages fall in the band that was above ₹15,000 and is now up to ₹25,000 come into EPF, EPS and EDLI. That includes eligible employees of contractors. Existing EPF members in that band who were kept out of EPS must be enrolled in EPS from 17 September 2026.
September is one ECR, two ceilings
| Period in September 2026 | Ceiling that applies | What payroll must do |
|---|---|---|
| 1–16 September | ₹15,000 | Compute PF wages under the old ceiling |
| 17–30 September | ₹25,000 | Compute PF wages under the new ceiling |
| Return | Two ECRs | One ECR, due ordinarily by 15 October 2026 |
EPFO’s FAQs (discussed from 24 September 2026) are explicit: do not file two returns for September. Split the contribution math inside a single ECR. The portal was expected to relax validations so proportionate days can be reported. If your payroll tool cannot split a month, the ECR will be wrong even if the payslip “looks fine”.
If September salary already went out
Where the employee share for a newly eligible person could not be deducted in September, EPFO allows recovery in the next payroll without prior approval from the Inspector-cum-Facilitator. The condition is strict: the September ECR must still be filed and the full statutory amount - employer and employee - remitted by 15 October 2026. The relaxation moves the deduction conversation. It does not move the due date.
One line HR should not put in the offer or the payslip: treating the employer’s statutory contribution as an employee deduction by calling it “part of CTC”. EPFO has said that is not allowed.
Who to list before the next pay run
Newly covered
PF wages above ₹15,000 and up to ₹25,000 who were outside EPF. Enrol from 17 September, not “from October to keep it simple”.
EPS add-on
Already in EPF, excluded from EPS, wages in the ₹15,000–₹25,000 band. EPS membership starts 17 September 2026.
Contract labour
Same ceiling applies to eligible contractor employees. A principal employer who only checks its own muster will miss them.
Wage base first
Test the 50% wage definition before you test the ceiling. A wrong basic makes both numbers fiction.
Where Bynarize fits
Bynarize Payroll calculates statutory amounts from the salary structure and the month you lock - not from a side sheet that finance updates after the bank file. HR reviews, locks and publishes. Employees download the payslip. The ECR itself is still filed on the EPFO portal. What the HRMS must get right is the wage, the eligibility flag, and a September split you can explain to the auditor.
Pair this with the Employees’ Enrolment Campaign, which closes on 31 October 2026. That campaign is for people left out between 1 April 2009 and 31 March 2026. It is not a substitute for enrolling the ₹25,000 band from 17 September.
If you are a Founder, HR Head or Finance lead: ask for the list of employees whose PF wages sit between ₹15,000 and ₹25,000, the September split, and the date the single ECR will be filed. If that list is “we will see in November”, the 15 October clock is already the problem.
This guide summarises the 17 September 2026 wage-ceiling revision and EPFO’s published FAQs for HR and payroll planning. Confirm the live ECR format, contribution rates on “wages” under the Code, and any later circular with your PF consultant before you change production payroll.
Need PF eligibility to follow the salary you actually lock?
See how Bynarize Payroll keeps wage components, payslips and statutory flags on the same employee record.
