EPF Rules September 2026: If you are a PF account holder, the month of September is set to be significant for both employees and companies. According to available information, PF contributions for the month of September will need to be calculated based on varying salary limits. A limit of ₹15,000 may apply for the period from September 1 to September 16, while a limit of ₹25,000 may apply from September 17 to September 30.

This change could impact employee PF contributions, employer responsibilities, and the registration of eligible employees. Furthermore, instead of filing two separate returns, companies will be required to file an ECR (Electronic Challan cum Return) for the month of September. It is essential to understand these rules, which this article discusses.

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What is the new PF salary limit for September 2026?
The Central Government has increased the monthly salary limit for mandatory EPF membership from ₹15,000 to ₹25,000. This change has been implemented effective October 17, 2026. The primary objective is to bring employees—who were previously excluded from mandatory PF coverage because their salaries exceeded the earlier limit—under the umbrella of social security.

How might the PF calculation be determined?
The rules have been modified for the month of September. For this month, companies are required to segregate data based on two distinct periods: September 1–16 and September 17–30. Consider an employee to whom the standard monthly Provident Fund (PF) rules apply and whose actual salary—eligible for PF contributions—exceeds the threshold. In such a case, for a 30-day month, the salary for the first period (September 1–16) amounts to ₹8,000, while for the second period, it is approximately ₹11,667.

“>October 21, 2026

How much should the employee and the company contribute to the PF?
Under the PF system, both the employee and the employer contribute 12% each. The employer’s contribution is deposited into the employee’s EPS (Employees’ Pension Scheme) account. If an employee’s basic salary is ₹25,000, the standard 12% rate applies, resulting in a total contribution of ₹3,000.

What are the benefits for employees?
This change by the EPFO ​​(Employees’ Provident Fund Organisation) will benefit employees who were previously ineligible for PF membership because their salary was above ₹15,000. Employees earning more than ₹15,000 but less than ₹25,000 are now eligible under this revised limit. Furthermore, they will gain access to both pension and insurance benefits.

Filing the ECR for September
It is mandatory for companies and employers to file the ECR (Electronic Challan-cum-Return) for the month of September. The ECR is an online record detailing employee salaries and the corresponding contributions toward the EPF (Employees’ Provident Fund), EPS, and EDLI (Employees’ Deposit Linked Insurance). The EPFO ​​has extended the deadline for filing the ECR for September from October 15 to October 31.