Urgent...
This query is : Resolved
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??
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??
19 December 2014
yes its has been made effective from 1.9.2014
https://taxguru.in/corporate-law/employee-provident-fund-epf-limit-increased-rs-15000-rs-6500-wef-01092014.html
https://taxguru.in/corporate-law/employee-provident-fund-epf-limit-increased-rs-15000-rs-6500-wef-01092014.html
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/-???
Please clarify if employee salary is above 15000/- then PF will be deducted or not on the basis of RS. 6500/- or 15000/-???
02 August 2025
Here’s a quick update on your **ESI and PF limits** query:
---
### 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**.
---
### 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 |
---
### 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**.
---
If you want, I can share official circulars or notification links for your records. Need those?
---
### 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**.
---
### 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 |
---
### 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**.
---
If you want, I can share official circulars or notification links for your records. Need those?
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