The Ministry of Labour and Employment has notified a Rs 25,000 monthly wage ceiling for mandatory provident fund coverage, expanding social security protection to a wider band of workers.

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• The Ministry of Labour and Employment notified a revised wage ceiling of Rs 25,000 per month for coverage under Chapter III of the Code on Social Security, 2020.
• The notification, S.O. 5109(E), was issued on September 17, 2026, and took effect the same day, the date of its publication in the Official Gazette.
• It supersedes an earlier notification, S.O. 2702(E) dated May 29, 2026, which had prescribed a wage ceiling of Rs 15,000 per month.
• The revision follows the Union Cabinet's approval of the higher ceiling, announced through a Press Information Bureau release on September 16, 2026.
• Chapter III of the Code on Social Security consolidates the provident fund provisions earlier governed separately under the EPF and Miscellaneous Provisions Act, 1952.
• This is the first substantive revision of the PF wage threshold since 2014, when the ceiling was last raised from Rs 6,500 to Rs 15,000.
• Employees whose statutory wages fall between Rs 15,000 and Rs 25,000, previously excluded from mandatory coverage, now become eligible for enrolment.
• The Code's definition of "wages" under Section 2(88) carries a 50% deeming rule, adding back excluded pay components if they exceed half of total remuneration.
• Employers have been advised to update payroll systems, employee master data and electronic challan-cum-return filings to reflect the new ceiling.
• A savings clause in the notification protects actions already taken or omitted under the earlier Rs 15,000 ceiling before the supersession.
• The change is expected to materially expand the number of workers covered under mandatory provident fund and associated social security benefits.