- Coverage: every establishment with 20 or more employees. Once covered, it stays covered even if the number falls. Voluntary coverage is available below 20.
- Rates: employee 12% and employer 12% of wages (10% for some notified classes and sick units). Wages here means basic, DA and retaining allowance, with the 50% add-back.
- Wage ceiling: ₹25,000 a month from 17 September 2026 (₹15,000 before). Contribution on higher wages is optional. It applies where the employee and employer jointly opt.
- Employer share split: 8.33% to EPS on wages up to ₹15,000 (G.S.R. 890(E), 15 October 2026, effective 17 September 2026). The rest of the 12% goes to the EPF account.
- EDLI: 0.5% of wages up to the ceiling. Admin charges: 0.5% of EPF wages, subject to the minimum.
- Due date: the ECR and the payment by the 15th of the following month.
- International workers: covered from the first rupee, unless a social security agreement applies.
The September 2026 return is split at 17 September. The PF calculator and the PF & ESI Returns tool handle it.
Last reviewed 17-10-2026. General information, not legal advice for a specific case. Check the latest Act, Rules and notifications of the appropriate government before acting.