Clarification on September 2026 PF Calculation for 25 Days Worked – Revised ₹25,000 Wage Ceiling

For September 2026 with a mid-month wage revision on the 17th, the month must be split into two periods (1–16 Sept and 17–30 Sept) using 30 calendar days as the denominator. The total prorated wage ceiling comes to ₹19,666.67, against which the employee's earned salary of ₹20,000 is assessed for calculating EPF (12%), EPS (8.33%), employer EPF (3.67%), and EDLI contributions.

Sir, kindly clarify the following regarding EPF calculation for September 2026, after the wage ceiling revision effective from 17 September 2026.

1. If an employee earns ₹20,000 for 25 payable days in September, with 16 days falling from 1–16 September and 9 days from 17–30 September, which calculation method should be used?

2. For 1–16 September, should we calculate:
   • ₹20,000 ÷ 30 × 16, or
   • ₹20,000 ÷ 25 × 16?

3. For 17–30 September, should we calculate:
   • ₹20,000 ÷ 30 × 9, or
   • ₹20,000 ÷ 25 × 9?
     

Thank you.

Use 30 calendar days for the September split, not the 25 days the person actually worked.

The wage ceiling moved from Rs 15,000 to Rs 25,000 from 17 Sep 2026 (S.O. 5109(E)). EPFO's FAQs tell you to compute September in two parts on a 30-day basis: 1 to 16 September under the old Rs 15,000 ceiling, and 17 to 30 September under the new Rs 25,000 ceiling. Payable days change what the employee actually earned. They do not change the denominator used for that ceiling split.

Your case is closest to FAQ Scenario C (existing member of EPF, EPS and EDLI who was on the old Rs 15,000 cap), with monthly PF wages of Rs 20,000:

- 1 to 16 Sep: Rs 15,000 x 16/30 = Rs 8,000
- 17 to 30 Sep: Rs 20,000 x 14/30 = Rs 9,333.33
- EPF and EPS wages for the month: Rs 17,333.33

Contributions on Rs 17,333.33:

- Employee EPF (12%): Rs 2,080
- Employer EPS (8.33%): Rs 1,443.87
- Employer EPF (3.67%): Rs 636.13
- EDLI (0.50%): Rs 86.67
- Admin charges (0.50%): Rs 86.67

Do not do Rs 20,000 divided by 25, times 16 and times 9. That mixes payable days into the ceiling math and will not match the FAQ working.

One ECR covers the whole of September. EPFO also extended the September 2026 ECR and remittance deadline to 31 October 2026, so use that date if you are still closing the month. From October onwards the Rs 25,000 ceiling applies for the full month with no split.

If the September payslip was already locked before the change, you can recover the extra employee share from the next payroll, but the September ECR still has to carry the full figures and the remittance still has to go out on time.