I need your expert opinion on PF calculation for September 2026, considering the EPFO FAQ regarding the revision of the wage ceiling from ₹15,000 to ₹25,000, effective from 17 September 2026.

An employee is an existing EPF and EPS member. His salary for 25 days worked in September is ₹20,000 (Basic + DA).

My question is:

  1. Should I calculate PF based on the actual salary of ₹20,000 earned for 25 days, or should I first calculate the proportionate wages separately for 1–16 September and 17–30 September?

  2. In the FAQ's calculation, should I use 30 days as the denominator, or can I use 25 days because the employee worked only 25 days?

  3. How should I calculate the employee's EPF contribution, employer's EPF and EPS contributions, and EDLI for September 2026?

Please clarify the correct method with a calculation example in accordance with the applicable EPFO instructions.