EPFO Wage Ceiling Notified at ₹25,000 per month | Ministry of Labour & Employment Gazette Notification
EPFO WAGE CEILING NOTIFIED AT ₹25,000 PER MONTH
Ministry of Labour and Employment, Government of India – Gazette Notification S.O. 5109(E), Dated 17.09.2026
Notification No.
S.O. 5109(E)
Issuing Authority
Ministry of Labour and Employment
Date
17th September 2026
Legal Basis
Section 2(89), Code on Social Security, 2020
New Wage Ceiling
₹25,000
Per month
Legal Provision
Section 2(89)
Code on Social Security, 2020
Effective From
Date of Publication
In Official Gazette (17.09.2026)
Wage Ceiling Comparison
Superseded Notification
₹15,000
S.O. 2702(E) dated 29.05.2026
New Notification
₹25,000
S.O. 5109(E) dated 17.09.2026
Gazette Notification Content
- Notification Number: S.O. 5109(E)
- Date of Issue: New Delhi, the 17th September, 2026
- Legal Authority: In exercise of the powers conferred by clause (89) of section 2 of the Code on Social Security, 2020 (36 of 2020).
- Supersession: In supersession of the notification of the Government of India in the Ministry of Labour and Employment, number S.O. 2702(E) dated 29th May 2026, except as respects things done or omitted to be done before such supersession.
- New Wage Ceiling: The Central Government hereby notifies rupees twenty-five thousand (₹25,000) per month as the wage ceiling for the purposes of Chapter III of the said Code.
- Effective Date: With effect from the date of publication of this notification in the Official Gazette.
- File Number: F. No. R-12025/01/2026-SS-II
- Issued By: TEJASWI S. NAIK, Jt. Secy.
Legal Framework
Code on Social Security, 2020
The Code on Social Security, 2020 (36 of 2020) consolidates and amends the laws relating to social security with the goal to extend social security to all employees and workers either in the organised or unorganised or any other sectors.
Section 2(89) – Wage Ceiling
Clause (89) of section 2 empowers the Central Government to notify the wage ceiling for the purposes of Chapter III of the Code, which deals with Employees' Provident Fund.
Chapter III – Employees' Provident Fund
Chapter III of the Code on Social Security, 2020 provides for the Employees' Provident Fund, Employees' Pension Scheme, and Employees' Deposit Linked Insurance Scheme.
Important Points to Note
- New Wage Ceiling: ₹25,000 per month for the purposes of Chapter III of the Code on Social Security, 2020.
- Supersession: This notification supersedes the earlier notification S.O. 2702(E) dated 29th May 2026.
- Effective Date: With effect from the date of publication in the Official Gazette (17.09.2026).
- Legal Authority: Issued under clause (89) of section 2 of the Code on Social Security, 2020.
- Coverage: Employees with monthly wages up to ₹25,000 will come under mandatory EPF coverage.
- Benefits: Provident fund savings, pension under EPS, and insurance under EDLI.
- Gazette Publication: Published in Part II, Section 3(ii) of the Gazette of India (Extraordinary).
- Issuing Officer: TEJASWI S. NAIK, Joint Secretary, Ministry of Labour and Employment.
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📥 Download PDF Share on WhatsApp Share via Gmail Share on TelegramFrequently Asked Questions
What is the new EPFO wage ceiling notified?
The Central Government has notified ₹25,000 per month as the wage ceiling for the purposes of Chapter III of the Code on Social Security, 2020.
What is the notification number and date?
The notification is S.O. 5109(E) dated 17th September 2026, issued by the Ministry of Labour and Employment.
Under which legal provision has this notification been issued?
The notification has been issued in exercise of the powers conferred by clause (89) of section 2 of the Code on Social Security, 2020 (36 of 2020).
Which earlier notification has been superseded?
This notification supersedes the earlier notification S.O. 2702(E) dated 29th May 2026, except as respects things done or omitted to be done before such supersession.
When does this notification come into effect?
The notification comes into effect from the date of its publication in the Official Gazette, i.e., 17th September 2026.
Which employees are covered under the new ceiling?
Employees with monthly wages up to ₹25,000 will come under mandatory EPF coverage. This includes employees in the ₹15,000-₹25,000 wage band who were earlier outside the statutory social security net.
What benefits will newly covered employees get?
Newly covered employees will get: (a) Provident Fund savings, (b) Pension under the Employees' Pension Scheme (EPS), and (c) Insurance cover under the Employees' Deposit Linked Insurance Scheme (EDLI).
In which part of the Gazette was this notification published?
The notification was published in Part II, Section 3(ii) of the Gazette of India (Extraordinary).
Who issued this notification?
The notification has been issued by TEJASWI S. NAIK, Joint Secretary, Ministry of Labour and Employment, Government of India.
What is the file number of this notification?
The file number is F. No. R-12025/01/2026-SS-II.
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