Ministry of Labour & Employment
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EPFO WAGE CEILING ENHANCED FROM ₹15,000 TO ₹25,000 PER MONTH

Posted On: 23 SEP 2026 6:35PM by PIB Imphal

A press meet was held at the Employees’ Provident Fund Organisation (EPFO), Special State Office, Imphal, on Wednesday regarding the enhancement of the wage ceiling for mandatory coverage under EPFO from ₹15,000 to ₹25,000 per month.

The press meet was addressed by Majangbou Newmei, Regional Provident Fund Commissioner-II, and Ch. Chitrasen Singh, Enforcement Officer, EPFO, Special State Office, Imphal, in the presence of representatives of various media houses.

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During the interaction, the provisions and consequential benefits arising from the Central Government’s decision to enhance the wage ceiling were explained.

The wage ceiling, which was last enhanced to ₹15,000 per month in September 2014, has now been revised to ₹25,000 per month, taking into account the sustained growth in wages, rising income levels and the expansion of formal employment. The enhancement has been notified vide Gazette Notification dated 17 September 2026.

The enhancement will bring eligible employees drawing wages between ₹15,000 and ₹25,000 per month within the statutory social-security framework, subject to the applicable provisions. Such employees will have access to Provident Fund, pension benefits under the Employees’ Pension Scheme (EPS), and insurance protection under the Employees’ Deposit Linked Insurance Scheme (EDLI).

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KEY CHANGES EFFECTIVE FROM SEPTEMBER 2026

1. Enhancement of Wage Ceiling:

For employees whose EPF and allied contributions were hitherto restricted to the wage ceiling of ₹15,000 per month, the wage ceiling for monthly contributions shall be enhanced to ₹25,000 per month or the actual salary/wages, whichever is lower, subject to the applicable statutory provisions and scheme rules.

2. Enrolment of Previously Excluded Employees:

Employees who were not enrolled in EPF and allied schemes solely because their wages exceeded ₹15,000 per month shall be eligible for enrolment where their monthly salary/wages does not exceed ₹25,000, provided they fulfil all other applicable eligibility conditions.

3. Employees’ Pension Scheme (EPS) Contribution:

Where applicable, the maximum contribution towards EPS shall be calculated at 8.33% of ₹25,000, instead of 8.33% of ₹15,000, subject to the applicable statutory provisions and scheme rules.

The enhancement is expected to extend statutory social-security coverage to a larger number of eligible employees and strengthen the social-security framework under the EPF and allied schemes.

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