PF wage limit is now ₹25,000: what employers must change
From 17 September 2026, the PF wage limit is ₹25,000 a month. It was ₹15,000. So more of your staff may now need to be in PF. Here is who, and what to change.
Last updated 16 October 2026 · Rules checked on 27 September 2026
What changed on 17 September 2026
PF (Provident Fund, also called EPF) gives your staff savings and a pension. Staff whose PF wages are at or below a limit must be in PF, if the rules cover them. That limit is called the PF wage limit, or wage ceiling.
The limit was ₹15,000 a month from September 2014. The government raised it to ₹25,000 a month from 17 September 2026.
PF rules now come from the Code on Social Security, 2020, in force from 21 November 2025, and the EPF Scheme, 2026.
The employee pays 12% of their PF wages. You pay 12%, split between their PF savings and the pension (EPS). PF is due by the 15th of the next month.
Which staff must now be in PF
Staff whose PF wages are ₹25,000 a month or less must be in PF, if the rules cover them.
PF wages are basic pay plus DA (dearness allowance: extra pay that rises with prices). They are not the full salary. But PF wages must be at least half the total pay. If they come to less, the difference is added to PF wages.
Example: an employee's basic pay plus DA is ₹20,000 a month, and their total pay is ₹35,000. Half of ₹35,000 is ₹17,500, so their PF wages are ₹20,000. That is more than the old ₹15,000 limit, so if they were not in PF, they did not have to join. It is less than ₹25,000, so now they must be in PF. Each month, the employee pays ₹2,400 (12%) and you pay ₹2,400 (12%) as your PF share. This is an estimate. Check your own figures with our PF contribution calculator.
Not sure if PF applies to your business at all? PF applies with 20 or more staff. Read PF: who must register.
Staff above ₹25,000: who can join, and who stays
- Already in PF: they stay in PF, even if their PF wages are above ₹25,000. They can't leave because their pay went up.
- New joiners above ₹25,000 who were never in PF: they can join PF if you and they both agree in writing.
- In PF at an old job? Call us to check before you decide.
Staff above the limit still count when you count your staff for the 20-staff rule.
Not sure which of your staff must now be in PF? Call us. We check it for you.
- 25+ years in practice
- Founder worked 35 years at EPFO
- 100+ clients
- 3,500+ employees covered
What to change in your payroll
- List your staff. Find everyone whose PF wages are ₹25,000 a month or less and who is not in PF yet.
- Add them to PF. We'll check who must be in PF, so you add the right people. Staff who don't have a UAN (their PF account number) yet get one with a quick face scan on the UMANG app. We guide them.
- Update your salary sheet or payroll software. Make sure it uses the ₹25,000 limit, not ₹15,000.
- Check PF wages against the 50% rule. If basic pay plus DA is less than half the total pay, the difference is added to PF wages.
- Pay by the 15th. Each month's PF must be paid by the 15th of the next month. We get the payment slip (challan) ready in time, so you can pay by the 15th.
- Tell your staff. Their take-home pay goes down by their PF share. But that money is their own savings. Share our guide on what PF gives employees.
Do you run an IT company? Read PF and ESI for IT companies. It covers the ₹25,000 limit for IT salaries.
September 2026 salaries: call us
The new limit started on 17 September 2026, in the middle of the month. EPFO (the government PF office) has moved the due date for September 2026 salaries to 31 October 2026. It has not yet said how to work out PF for September 2026 salaries. Call us and we will tell you what to do.
Check an employee with our free tools
Use the PF eligibility checker to see if PF applies to your business or to one employee. Use the PF contribution calculator to see what you and your employee pay. See all our free PF and ESI tools.
Rather not do this yourself? We file PF for you every month. See our PF monthly filing service.
More help with PF and ESI
Our services:
Free tools:
We help businesses in Mangalore and Bangalore. See PF and ESI for your industry.
Common questions
From 17 September 2026, staff whose PF wages are ₹25,000 a month or less must be in PF, if your business is covered by PF. Before that, the limit was ₹15,000.
If they are already in PF, they stay in PF. A new joiner above ₹25,000 can join PF if you and they both agree in writing. Were they in PF at an old job? Call us to check.
No. It is based on PF wages. PF wages are basic pay plus DA (dearness allowance), not the full salary. But PF wages must be at least half the total pay. If they come to less, the difference is added to PF wages.
EPFO (the government PF office) has moved the due date for September 2026 salaries to 31 October 2026. It has not yet said how to work out PF for September 2026 salaries. Call us and we will tell you what to do.
No. Staff whose PF wages are above ₹25,000 still count. Count all your staff, including casual staff and staff sent by a contractor. Don't count apprentices. For the full rules on who counts, read PF: who must register. PF applies to a business with 20 or more staff.
Need help with PF under the new limit? Call us. We file your PF on time, every month.
We never miss a PF or ESI due date.