S.O. 5109(E) notifies ₹25,000 per month as the wage ceiling for Chapter III of the Code on Social Security, 2020. Employers must remap mandatory EPF coverage for the ₹15,001–₹25,000 band, update payroll contribution logic, and communicate with newly covered staff — not wait for the next challan bounce.
The ceiling moved — coverage maps must move with it
Cabinet approval and the Gazette are not the same as a finished payroll month. S.O. 5109(E) notifies ₹25,000 per month as the wage ceiling for Chapter III of the Code on Social Security, 2020. Employers who still run contribution flags off the old ₹15,000 practice will under-cover staff in the ₹15,001–₹25,000 band and create arrears risk.
What changes in the payroll file
- 1Mandatory coverage population expands into the new wage band
- 2Employer PF cost rises for newly covered employees
- 3UAN / nomination / onboarding packs for mid-cycle coverage
- 4PF/ESI ledgers must reconcile to the remapped salary register
Do not invent scheme rates from a blog
Contribution percentages, EPS wage caps, and EDLI conditions follow live scheme rules and circulars. PJRJ remaps coverage and filings from your facts — we will not publish invented rates here. Route open questions to the Payroll & HR desk with a sample salary register.
EPF & ESI compliance deskCoverage mapping, contribution workings, and return coordination.Payroll processingSalary register, payslips, and statutory feeders under one desk.Payroll & HR hubPF, ESI, PT, Form 16, and employer-employee compliance.Talk to a PJRJ partner
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Quick answers
Direct answers to common questions on this topic.
S.O. 5109(E) dated 17 September 2026 notifies ₹25,000 per month as the wage ceiling for Chapter III of the Code on Social Security, 2020.
From the date of publication in the Official Gazette — 17 September 2026 — subject to any EPFO operational instructions that follow. Confirm the Gazette text for your file.
Remap who is mandatorily covered, update payroll contribution logic, estimate employer cost, and communicate with newly covered employees before the next filing cycle.
Yes. The Payroll & HR desk remaps coverage and PF/ESI filings from the approved salary register. See /services/payroll-hr-delhi/epf-esi.
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