The ceiling moves from ₹15,000 to ₹25,000 from 17 September 2026. Work out contributions for the changeover month, or upload a salary file and run PF for every employee at once.
Pick the period, set the wage, and see the employee and employer amounts, including the pension and provident fund split.
Choose the period first, then the wage and basis.
The notification took effect part-way through September and does not say how to treat that month. Pick a method, and the results also compare all three.
Shown after you click Calculate.
Fill in the details and click Calculate to see your result.
Upload a salary file and get PF for every employee at once. The file itself is read in your browser and is never uploaded. Before showing the results we ask for your contact details, so we can follow up on your PF query.
Any pay heads in your file work, not just the template ones. Days columns are needed only for September, and the Y/N columns are optional.
Shown after you click Calculate.
Fill in the details and click Calculate to see your result.
Tell us where to reach you and we will show the full breakdown for . We use these details only to follow up on your PF query. Your salary file is never sent to us.
An Excel workbook with the same working as this page, so your team can run it offline and check every step.
Enter your details below. We will email you a confirmation link, and once you confirm, the download link lands straight in your inbox. This keeps the calculator going to a real, reachable person.
The change lands mid-month, so the same payroll month carries both limits.
Twelve steps in three stages. Your ticks are saved in this browser only, so you can come back to them.
The Central Government has notified a wage ceiling of ₹25,000 per month for Chapter III of the Code on Social Security, 2020, by Gazette notification S.O. 5109(E) dated 17 September 2026. It takes effect from the date of publication, which is 17 September 2026, and supersedes S.O. 2702(E) dated 29 May 2026. The earlier ceiling was ₹15,000.
Not automatically. The ceiling is one input. Whether a person must be enrolled also depends on their membership history and on the excluded-employee conditions under the EPF Scheme, 2026. The PIB release describes the change as bringing this wage band within the statutory framework, but it does not replace an individual review. Review each case individually before acting.
No. Contributions are worked on statutory PF wages, which Section 2(88) of the Code on Social Security, 2020 defines as basic pay, dearness allowance and retaining allowance, with other listed components excluded subject to the 50% rule. A gross salary of ₹50,000 does not mean PF wages of ₹50,000. LEAP's Allowance Heatmap tests how your salary structure fares against the 50% rule.
By default the calculators split September into 1 to 16 September at the ₹15,000 ceiling and 17 to 30 September at ₹25,000, spreading each ceiling across a 30-day month and multiplying by the days in that half. You can instead treat the whole month at ₹25,000, or at ₹15,000 with the new ceiling starting from October, and the results show all three side by side. The documents reviewed for this page (the Gazette, the EPFO press release and the PIB release) do not say which treatment applies to the changeover month, so confirm with EPFO's operational guidance before you file.
Yes. The Excel calculator has single and bulk calculators for up to 300 employees, the September method comparison, a note beside every line and a sources sheet. It is free: fill in the short form on this page and the download starts. Formulas are locked without a password so they are not changed by accident, and only the input cells are open.
Pension (EPS) takes 8.33% of the pension wage, capped at the ceiling. The rest of the employer's 12% goes to the provident fund (EPF) account. At the new ceiling that is ₹2,083 to pension and ₹917 to provident fund on ₹25,000 of wages, out of a total employer share of ₹3,000.
This calculator shows EDLI and EPF administration charges at 0.5% each, as used in LEAP's EPF calculator and the ceiling note published on this site. EDLI is worked on wages capped at the ceiling and admin charges on PF wages. You can switch both off if you want the 12% contributions alone.
According to the EPFO press release of 17 September 2026, employees contribute on a higher wage, which supports eligibility for a higher pension for themselves and their family members. The contribution is credited to the EPF account, which earns 8.25% for the current financial year. Up to 75% can be withdrawn on an online claim, and claims up to ₹5,00,000 are auto-settled within 3 days under CITES.
The press release points to the PMVBRY scheme, which offers an incentive of up to ₹3,000 per month on submission of employees' Aadhaar and KYC details. It runs for up to 2 years in non-manufacturing sectors and up to 4 years in manufacturing sectors. Eligibility conditions apply, so read the scheme terms. This page does not subtract any incentive from its figures.
Do not start recoveries or back-dated deductions on your own. The ceiling took effect from 17 September 2026, and how transitional and arrear cases are to be handled depends on EPFO's instructions and on each person's status. Get the position confirmed first.
No. They are indicative figures for planning and budgeting. Actual contributions depend on the wage data in your payroll, on each employee's status, and on the rules and instructions in force when you file. For a review of your own payroll, contact LEAP.
No. The bulk calculator reads your file inside your own browser and does the arithmetic there. The file and the results are not uploaded to LEAP or to any other server, and they disappear when you close or refresh the page. Before the results are shown we ask for your name, company and phone number so we can follow up, and only those contact details are sent to us. Analytics records only that a calculation was run, with no salary data in it. Even so, use masked or test data if your client's policy requires it.
Clients follow different practices. Some use Basic plus DA only, some add allowances that are paid uniformly to every employee, and some start from gross and leave out HRA. The bulk calculator lets you pick whichever your client follows, and it uses exactly the heads you tick. Whether that choice is correct for a given client is a legal question that depends on the Code's definition of wages and on how EPFO treats the allowance. The optional 50% warning flags rows where the PF wage is below half of gross, so they can be reviewed.
Ministry of Labour and Employment, 17 September 2026. Fixes the wage ceiling at ₹25,000 per month for Chapter III of the Code on Social Security, 2020.
Download the notification (PDF)EPFO Regional Office Thane South (Ghatkopar), 17 September 2026. Employee benefits and the PMVBRY incentive for employers.
Download the press release (PDF)PIB Delhi, 16 September 2026, Release ID 2310812. Background on the decision and the wage band it brings into the framework.
Download the release (PDF)Our note on what the notification means, including the excluded-employee point and the PF wages versus gross salary distinction.
Read the articleContribution mechanics (12%, pension and provident fund split, EDLI and admin at 0.5%) follow the prevailing scheme provisions as reflected in LEAP's EPF calculator. Check them against the EPF Scheme, 2026 and current EPFO circulars before filing.
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