EPF for October 2026 on the new ₹25,000 wage ceiling: an ECR challan and late-interest sheet for CA firms (due 15 November)
What you get: a ready-to-copy EPF sheet for October 2026 wages, the first full month under the new ₹25,000 wage ceiling. An Employees tab works out each person's EPF, EPS, EDLI and admin amounts from their PF wages, and flags staff in the ₹15,000 to ₹25,000 band who must be enrolled. A Clients tab totals each client's challan, sets the 15 November 2026 due date and counts interest at 12% a year for every day of delay. You also get a made-up example, a 9 to 15 November plan and a WhatsApp message for clients.
Short answer (checked 27 Oct 2026): EPF for October 2026 wages is due within 15 days of the close of the month, so by Sunday 15 November 2026; aim to pay by Friday 13 November. From 17 September 2026 the statutory wage ceiling went up from ₹15,000 to ₹25,000 a month (S.O. 5109(E)). EPFO's own FAQ says October is the first wage month to use the new ceiling for the full month, so a ₹20,000 employee now costs ₹2,400 employee share plus ₹1,666 EPS and ₹734 EPF from the employer, and anyone earning up to ₹25,000 in PF wages must be a member of EPF, EPS and EDLI. Late payment carries simple interest at 12% a year (S.O. 2698(E), 29 May 2026, deemed from 21 November 2025), and damages can be added on top.
What changed for October
- Ceiling ₹25,000: contributions are worked on PF wages (basic, DA and retaining allowance, as defined in section 2(88) of the Code on Social Security, 2020), not gross salary, up to ₹25,000. EPFO's FAQ: a person with ₹50,000 gross but ₹25,000 PF wages must be covered; one with ₹30,000 PF wages need not be (they can opt in with employer consent).
- New members: employees already working on 17 September 2026 with PF wages up to ₹25,000 who were "excluded" before must be enrolled in EPF, EPS and EDLI from 17 September. The employer has to do it; the employee does not apply.
- EPS for the ₹15,000 to ₹25,000 band: an EPF member who was outside EPS and is in this band now joins EPS, so 8.33% of the employer share moves to EPS and only 3.67% stays in EPF.
- Above ₹25,000: contributions may stay capped at ₹25,000, but staff already contributing on higher wages keep their arrangement. Do not cut them back to ₹25,000.
- September carry-over: the September 2026 employee share that could not be deducted may be recovered from the next payroll (EPFO FAQ Q10 and Q11). That is a payroll adjustment only; it does not belong in the October ECR.
- Admin charges: 0.5% of PF wages, with a minimum of ₹500 a month for an establishment with at least one contributing member (₹75 with none).
Tab "Employees": one row per employee
| Col | Header | What goes in it |
|---|---|---|
| A | Client | Trade name (same as the Clients tab) |
| B | UAN | Blank means not yet enrolled |
| C | Name | From payroll |
| D | PF wages Oct (₹) | Basic + DA + retaining allowance for October, not gross |
| E | Higher-wage contributor? | Yes only if already contributing on wages above the ceiling under an existing arrangement |
| F | EPS member? | Yes / No. Must be Yes for anyone with PF wages up to ₹25,000 (see the FAQ note on EPS for older joiners) |
| G | Wage used (₹) | =IF(E2="Yes",D2,MIN(D2,25000)) |
| H | Employee share 12% (₹) | =ROUND(G2*12%,0) |
| I | Employer EPS 8.33% (₹) | =IF(F2="Yes",ROUND(MIN(D2,25000)*8.33%,0),0) |
| J | Employer EPF (₹) | =ROUND(G2*12%,0)-I2 |
| K | EDLI 0.5% (₹) | =ROUND(MIN(D2,25000)*0.5%,0) |
| L | Admin 0.5% (₹) | =ROUND(G2*0.5%,0) (the ₹500 minimum is applied per client in the Clients tab) |
| M | Check | =IF(AND(B2="",D2<=25000),"ENROL: no UAN",IF(AND(F2="No",D2<=25000),"ADD TO EPS from 17 Sep","OK")) |
Working rule: the rounding follows the amounts in EPFO's FAQ table (₹1,666 EPS and ₹734 EPF on ₹20,000; ₹2,083 and ₹917 on ₹25,000). The ECR the portal generates is the final word; if its totals differ from the sheet by more than a rupee or two per person, check the wage you entered.
Tab "Clients": one row per client
| Col | Header | What goes in it |
|---|---|---|
| A | Client | Trade name |
| B | Establishment ID | From the EPFO employer portal |
| C | Members in Oct ECR | =COUNTIF(Employees!A:A,A2) |
| D | Still to enrol | =COUNTIFS(Employees!A:A,A2,Employees!M:M,"ENROL*")+COUNTIFS(Employees!A:A,A2,Employees!M:M,"ADD*") |
| E | A/c 1 (EE + ER EPF) (₹) | =SUMIFS(Employees!H:H,Employees!A:A,A2)+SUMIFS(Employees!J:J,Employees!A:A,A2) |
| F | A/c 10 EPS (₹) | =SUMIFS(Employees!I:I,Employees!A:A,A2) |
| G | A/c 21 EDLI (₹) | =SUMIFS(Employees!K:K,Employees!A:A,A2) |
| H | A/c 2 admin (₹) | =IF(C2>0,MAX(500,SUMIFS(Employees!L:L,Employees!A:A,A2)),75) |
| I | Total challan (₹) | =E2+F2+G2+H2 |
| J | Due date | =EOMONTH(DATE(2026,10,1),0)+15 (15 Nov 2026) |
| K | Date paid | From the challan receipt; blank if not paid |
| L | TRRN | From the receipt |
| M | Days late | =IF(K2="",MAX(0,TODAY()-J2),MAX(0,K2-J2)) |
| N | Interest at 12% a year (₹) | =ROUND(I2*12%*M2/365,0) |
| O | Status | =IF(D2>0,"ENROL "&D2&" first",IF(K2="",IF(TODAY()>J2,"LATE: interest "&TEXT(N2,"#,##0"),"OPEN: pay by "&TEXT(J2-2,"d mmm")),IF(K2>J2,"PAID LATE","OK"))) |
Add a third tab with =FILTER(Clients!A2:O,Clients!K2:K="") and sort it by column I, so the biggest unpaid challans get the first call.
Damages: on top of interest, damages can be levied for late payment after a hearing. Since 14 June 2024 the EPF Scheme rate has been a monthly percentage of the arrears (paragraph 32A as amended by G.S.R. 329(E)), and secondary sources report a graded monthly table in the EPF Scheme, 2026. We could not open the 2026 gazette text, so the sheet does not estimate damages. Check the scheme before you quote a figure to a client.
Made-up example (not a real client)
Client "Sample Packaging" has 9 staff. Four earn ₹12,000 PF wages and were already members; each costs ₹1,440 employee share, ₹1,000 EPS, ₹440 EPF, ₹60 EDLI and ₹60 admin. Three earn ₹20,000 PF wages: two were members contributing on ₹15,000 and now contribute on ₹20,000; the third was "excluded" and had no UAN, so the Check column says ENROL: no UAN. Each costs ₹2,400, ₹1,666, ₹734, ₹100 and ₹100. Two managers have ₹40,000 PF wages and no higher-wage arrangement, so each is worked on ₹25,000: ₹3,000 employee share, ₹0 EPS (not EPS members), ₹3,000 EPF, ₹125 EDLI and ₹125 admin. Admin works out to ₹790, above the ₹500 minimum. Total challan: ₹39,500. Paid on Friday 13 November: OK. Paid on 25 November: 10 days late, interest = 39,500 × 12% × 10 / 365 = about ₹130, plus possible damages.
Plan for 9 to 15 November
| Day | What to do |
|---|---|
| Mon 9 Nov | Collect October payroll with the basic and DA split (expect slow replies right after Deepavali on 8 Nov). Mark everyone up to ₹25,000 PF wages. |
| Tue 10 Nov | Enrol anyone flagged ENROL or ADD TO EPS so they are in the ECR. Recheck staff who were excluded before 17 September. |
| Wed 11 Nov | Send each client the challan total and the September employee-share recovery, if any, as a separate payroll note. |
| Fri 13 Nov | Target day. Upload the ECR, pay, and fill Date paid and TRRN. |
| Sun 15 Nov | Legal last day. Anything unpaid moves to the unpaid tab with interest running from 16 November. |
WhatsApp message to a client
"Hello, PF for October wages is due by Sunday 15 November. This is the first full month on the new ₹25,000 wage ceiling, so staff earning up to ₹25,000 basic + DA must be in PF and pension, and the amount is higher than before. Your total is ₹[X]. Please send October payroll with the basic and DA split by Monday 9 November, and pay the challan by Friday 13 November. After the 15th, interest runs at 12% a year for each day, and damages can be added."
Related guides
- EPFO ECR monthly due date and late fees
- ESIC contribution for October 2026 by 15 November
- TDS and TCS deposit for October 2026 by 7 November
- November 2026 due-date chase list for CA firms
- Statutory bonus for FY 2025-26 by 30 November 2026
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Sources
- EPFO: FAQs on revision of the statutory wage ceiling from ₹15,000 to ₹25,000 (S.O. 5109(E), effective 17 September 2026), including the October contribution table
- KPMG flash alert 2026-153: 12% a year simple interest on delayed dues under section 127 of the Code on Social Security, notified 29 May 2026, deemed from 21 November 2025
- WikiLabour: summary of S.O. 2698(E), 29 May 2026
- King Stubb & Kasiva: G.S.R. 329(E) of 14 June 2024 amending paragraph 32A (damages as a monthly rate)
- Code on Social Security, 2020, section 164 (repeal of the EPF Act and continuation of the old schemes)
- EPFO Unified Portal for employers (ECR upload and payment)
This sheet is a working aid, not professional advice. Check EPFO circulars and the employer portal before you rely on it; EPFO extended the September 2026 deadline, and it can do the same for other months. Checked on 27 October 2026. Spot an error? Write to mininglife7@gmail.com.
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