EPFO: Big update for EPFO members. The Employees’ Provident Fund Organisation (EPFO) has issued guidance for employers regarding the September 2026 Electronic Challan-cum-Return (ECR) following the increase in the PF wage ceiling from Rs 15,000 to Rs 25,000. According to the information provided in the notice, employers must enrol all eligible employees earning up to Rs 25,000 and calculate contributions in accordance with the applicable wage ceiling.
For September 2026, the ECR filing process has been divided into two periods because the revised wage ceiling is stated to be effective from September 17, 2026.
For the period from September 1 to September 16, 2026, employers must calculate contributions according to the previous wage ceiling of Rs 15,000. For the period from September 17 to September 30, 2026, contributions must be calculated according to the revised wage ceiling of Rs 25,000.
Employers are instructed to file a single ECR for September 2026 by October 31, 2026., covering both periods with the applicable contribution calculations. They should review employee eligibility, update payroll records and ensure that contributions are calculated correctly for each part of the month.
The revised ceiling may affect PF contribution calculations for eligible employees earning above the earlier Rs 15,000 limit. Employers should carefully follow the official EPFO instructions when preparing the September ECR to avoid errors in wage reporting and contribution payments. Employers should verify the effective date, eligibility conditions and filing procedure against the official EPFO notification before submitting the return.