September 2026 is calculated in two parts
The EPF wage ceiling rose from ₹15,000.00 to ₹25,000.00 on 17 September 2026, in the middle of the month. EPFO requires September to be computed as two notional periods in a single ECR: 1 to 16 September at the old ceiling, and 17 to 30 September at the new one.
Enter the PF wage used for contributions in your payroll records. Do not estimate it from gross pay or assume which allowances are excluded.
| Wage period | Days | EPF wages |
|---|---|---|
| 1 to 16 September (ceiling ₹15,000.00) | 16 | ₹0.00 |
| 17 to 30 September (ceiling ₹25,000.00) | 14 | ₹9,333.33 |
| Total September EPF wages | 30 | ₹9,333.33 |
| Contribution head | Rate | Amount |
|---|---|---|
| Employee EPF (A/c 1) | 12% | ₹1,120.00 |
| Employer EPS (A/c 10) | 8.33% | ₹777.47 |
| Employer EPF (A/c 1) | balance | ₹342.53 |
| EDLI (A/c 21) | 0.50% | ₹46.67 |
| Admin charges (A/c 2) | 0.50% | ₹46.67 |
| Total remittance for September 2026 | ₹2,333.34 | |
EPS is applied for the whole month only where the member was already an EPS member before 17 September. In the other two cases EPS membership begins in the second period, so the EPS base is smaller. This follows EPFO’s published worked example.
How this is calculated
EPFO’s wage-ceiling FAQ (Q7) sets out the method and gives worked examples for three membership situations. Wages for each period are apportioned on a 30-day month. The first period uses 16/30 and the second uses 14/30, which is the basis EPFO uses in its own illustration.
The figures on this page reproduce EPFO’s published example for a ₹20,000 salary in all three scenarios, so you can reconcile the method against the source before filing.
An estimate for planning. NCP days, breaks in service, arrears, and voluntary contributions above the ceiling all affect the final figure, and the ECR must be filed for all employees together.
September 2026 EPF/ECR deadline: EPFO circular dated 13 October 2026, a copy hosted by SGCMS. The extension was for that wage month only; check EPFO for current filing instructions.
Frequently asked questions
Why is September 2026 calculated differently?
Because the wage ceiling changed on 17 September — mid-month. EPFO’s wage-ceiling FAQ requires September to be computed as two notional periods in a single ECR: 1 to 16 September at the ₹15,000 ceiling and 17 to 30 September at ₹25,000.
When is the September ECR due?
EPFO extended the September 2026 ECR filing and remittance date to 31 October 2026 under its circular dated 13 October. The two notional periods are reported within one filing, not as two separate ECRs. The extension applied to September 2026 only.
Which employees are affected?
Three groups are treated differently: employees newly covered from 17 September (no first-period wage), existing members whose contributions were capped at the old ceiling, and existing members who were already contributing on actual wages above it. EPFO gives a worked example for each.
Does this apply only to September?
Yes. From the October 2026 contribution period onwards the new ceiling applies for the whole month and the split calculation no longer applies.