Provident Fund (EPF & EPS)
Contribution rates, the ₹25,000 wage ceiling from 17 September 2026, due dates and UAN.
Key facts
- EPF applies to establishments with 20 or more employees; smaller ones can join voluntarily.
- The EPF wage ceiling was raised from ₹15,000 to ₹25,000 a month with effect from 17 September 2026 (Notification S.O. 5109(E)). Employees earning up to ₹25,000 are now covered compulsorily.
- Employee contributes 12% of basic wages plus DA (10% in a few notified cases). Employer contributes 12%: 8.33% to EPS on wages up to the ceiling, the rest to EPF.
- With the ₹25,000 ceiling, the maximum EPS contribution is 8.33% × ₹25,000 = ₹2,083 a month. The balance of the employer share goes to the employee's EPF account.
- Employer also pays EDLI at 0.5% and administrative charges at 0.5% of wages.
- For September 2026, contributions are split: the old ceiling up to 16 September and the new ceiling from 17 September.
- Deposit by the 15th of the next month through the ECR on the EPFO portal. Late payment attracts interest at 12% a year and damages.
- Every member has a UAN (Universal Account Number) that stays the same across jobs; link it with Aadhaar, PAN and the bank account.
- Under the labour codes, wages for PF include at least 50% of total pay; if allowances exceed 50%, the excess is added back to wages.
Common questions
What is the PF wage ceiling now?
₹25,000 a month, with effect from 17 September 2026 (it was ₹15,000). Employees earning up to ₹25,000 are covered compulsorily, and EPS is calculated on wages up to ₹25,000.
What are the PF contribution rates?
Employee: 12% of basic + DA. Employer: 12%, of which 8.33% (on wages up to ₹25,000, so max ₹2,083) goes to EPS and the rest to EPF. Employer also pays 0.5% EDLI and 0.5% admin charges.
What is the PF due date?
The 15th of the following month, paid through the ECR challan on the EPFO portal. Late payment attracts 12% annual interest plus damages.
When is PF registration compulsory?
When an establishment employs 20 or more persons. Smaller establishments can register voluntarily, and once covered, coverage continues even if headcount falls.
Can employees earning above ₹25,000 contribute to PF?
Yes, with the employer's consent they can be covered voluntarily, and existing members on higher wages continue as before. EPS contribution is still limited to wages of ₹25,000.
How was PF calculated for September 2026?
In two parts: up to 16 September on the old ₹15,000 ceiling, and from 17 September on the new ₹25,000 ceiling, as explained in EPFO's FAQs.