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Ritika (Querist)
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19 December 2014 Please tell me whether the enhanced limit of ESI from 15000/- to 25000/- & PF from 6500/- to 15000/- has become applicable , if yes then what is the effective date.

Also tell me what is the min no. of employees for ESI/PF applicability??
Is it 10 or more at any tine during the previous year for ESI???
and 20 or more at any time during the current year for PF??

CS,CA F,Numrologi TusharSampat

CS,CA F,Numrologi TusharSampat (Expert)
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19 December 2014 yes its has been made effective from 1.9.2014

http://taxguru.in/corporate-law/employee-provident-fund-epf-limit-increased-rs-15000-rs-6500-wef-01092014.html

Ritika

Ritika (Querist)
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19 December 2014 and What about ESI increased limit applicability???
Please clarify if employee salary is above 15000/- then PF will be deducted or not on the basis of RS. 6500/- or 15000/-???

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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02 August 2025 Here’s a quick update on your **ESI and PF limits** query:

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### 1. Enhanced Limits Applicability

| Scheme | Previous Limit | Revised Limit | Effective Date |
| -------------- | -------------- | ------------- | ------------------ |
| **ESI** | ₹15,000/month | ₹25,000/month | 1st September 2014 |
| **PF (Wages)** | ₹6,500/month | ₹15,000/month | 1st September 2014 |

So yes, the limits have been enhanced effective **from 1st September 2014**.

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### 2. Minimum Number of Employees for Applicability

| Scheme | Minimum Employees Requirement |
| ------- | --------------------------------------------------------------------------------------------- |
| **ESI** | Establishment employing **10 or more employees** on any day during the previous calendar year |
| **PF** | Establishment employing **20 or more employees** on any day during the current year |

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### 3. PF Deduction on Salary above ₹6,500 or ₹15,000?

* After the enhancement effective 1.9.2014, **PF applicability is on wages up to ₹15,000 per month**.
* This means that for employees earning up to ₹15,000/month, PF contribution is mandatory on actual wages (up to the ₹15,000 ceiling).
* Employees earning above ₹15,000 are exempt from mandatory PF contribution, but **voluntary contributions may be allowed**.

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If you want, I can share official circulars or notification links for your records. Need those?

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