The Employees’ Provident Fund Organisation (EPFO) has issued important instructions for employers regarding the filing of the September 2026 Electronic Challan-cum-Return (ECR). The guidance follows the reported increase in the PF wage ceiling from ₹15,000 to ₹25,000, requiring employers to review employee eligibility and calculate provident fund contributions according to the revised limits.
According to the instructions, employers must include all eligible employees earning up to ₹25,000 and ensure that the applicable PF contributions are calculated correctly.
The September 2026 ECR filing process will follow two different wage limits because the revised ceiling is stated to have come into effect from September 17, 2026. Employers must therefore prepare their returns by considering both periods separately.
EPFO September 2026 ECR: Two Different PF Wage Limits
For September 2026, employers will need to divide salary and PF contribution calculations into two periods.
The applicable wage ceilings are as follows:
- September 1 to September 16, 2026: PF contributions must be calculated using the previous wage ceiling of ₹15,000.
- September 17 to September 30, 2026: The revised wage ceiling of ₹25,000 will apply for contribution calculations.
This means employers cannot use a single wage ceiling for the entire month. They must calculate contributions separately for both periods while preparing the September ECR.
September ECR Filing Deadline: October 31, 2026
EPFO has instructed employers to submit a single ECR for September 2026 covering both periods. The last date for filing the return is October 31, 2026.
Before submitting the return, employers should check the eligibility of their employees, update payroll information and ensure that PF contributions have been calculated according to the applicable wage ceiling for each period.
Proper verification of salary details and contribution amounts will be important to avoid mistakes during the filing process.
How Will the Revised PF Wage Ceiling Affect Employees?
The proposed change in the PF wage ceiling from ₹15,000 to ₹25,000 could affect contribution calculations for eligible employees earning above the earlier limit.
Employers will need to review their payroll records and identify employees who fall within the revised eligibility criteria. They must also ensure that the correct contribution amounts are reported for the respective periods of September.
Following the EPFO instructions carefully will help employers avoid errors in wage reporting and PF payment calculations.
Employers should verify the effective date, employee eligibility requirements and applicable filing procedure through the official EPFO notification before submitting the September 2026 return.
Disclaimer: This article is intended for general information and awareness purposes only. PF wage ceilings, contribution requirements and ECR filing procedures are subject to official EPFO rules and notifications. Employers and employees should verify the latest instructions through the official EPFO website before taking any action.