The EPFO FAQ said to apply the ₹15,000 ceiling for 1–16 September and ₹25,000 for 17–30 September pro rata by days, in a single ECR. If you used one ceiling for the whole month, you need to correct the difference.
BY SERVICE · Payroll & Contributions
Payroll, PF, ESIC, professional tax & bonus
The PF wage ceiling rose from ₹15,000 to ₹25,000 on 17 Sep 2026 — the first change in 12 years. We run payroll and the monthly 15th-day filings.
Applies to: PF at 20+ staff · ESIC at 10+ (20 in some states) · PT by stateWhat you must do
Required
Official
Employer share is pension (EPS) 8.33% + PF 3.67%; wage ceiling ₹25,000 (from 17 Sep 2026)
Source: Keka · 2026-09-17 ↗Conditional
Official
Staff earning ₹21,000 a month or less (₹25,000 for persons with disabilities). The ESIC ceiling is unchanged
Source: SGCMS · 2026-09-24 ↗Required
Official
Late PF: 12% a year interest + 1% a month damages (capped at 100% of the arrears)
Source: CalcGuru · 2026-08 ↗Conditional
Official
Without a social security agreement, 12% of actual pay with no ceiling. Koreans can be exempted with a certificate of coverage
Source: CorpReady · 2026 checked ↗Conditional
Up to ₹2,500 a year. Karnataka is reported to deduct ₹200 a month on pay of ₹25,000+ from July 2026
Source: BankBazaar · 2026-08-17 ↗Conditional
Based on profit and production. Eligible wage range follows state rules
Source: Sidae Ilbo · 2025-04-22 ↗Steps & deadlines
- End of every monthClose attendance and run payroll (50% rule and ceilings applied)Adullam · Source: Shiftee · 2026-10-05 ↗
- Before the 7th of next monthSalary payment + payslipsClient · Source: Shiftee · 2026-10-05 ↗
- 7th of next monthPay salary TDSIncome Tax Department · Source: Adullam Consulting · 2026-10-03 ↗
- 15th of next monthFile and pay PF ECR, pay ESICEPFO·ESIC · Source: CalcGuru · 2026-08 ↗
- By stateFile and pay PT (monthly / half-yearly)State government · Source: Petpooja · 2026-05 ↗
Documents to prepare
- Staff list and bank accounts
- Attendance records
- UAN (PF number) and ESIC numbers
- Pay structure
Time & fees Example
- Duration
- Monthly (registration 1–2 weeks, example)
- Fees
- Monthly fixed quote by headcount
- Deliverables
- Payroll register, payslips, PF/ESIC payment receipts and a monthly report (Korean)
Related Adullam platform
Salary TDS and corporate tax connect to tax & accounting
Adullam Tax & Accounting ↗Recent cases
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