EPFO PF Deadline: Employers Must File September Returns by October 31

EPFO PF Deadline: Employers have until October 31, 2026, to file the Electronic Challan-cum-Return (ECR) and deposit provident fund (PF) contributions for September 2026. The Employees’ Provident Fund Organisation (EPFO) extended the deadline from October 15 to give companies more time to update their payroll systems after the PF wage ceiling was increased.

The government raised the wage ceiling for mandatory EPFO coverage from ₹15,000 to ₹25,000 per month. The new limit came into effect on September 17, 2026. This change is expected to bring more eligible employees under PF, pension and insurance benefits.

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EPF Deadline: How Will PF Contributions Change?

The new wage limit can change the PF amount paid by employees and employers. But the change depends on how the company calculates the PF money and how much the employee earns.

• Companies using the wage limit for PF: Companies that calculate PF at 12% of the wage limit may see the employee’s monthly contribution go up from ₹1,800 to ₹3,000. The employer also has to pay its share. This money is divided between EPF and the Employees’ Pension Scheme (EPS) as per the rules.
• Companies using actual wages for PF: Some companies already pay 12% PF based on the employee’s actual PF wages. For them, the amount may stay almost the same. But they should still check their payroll system and make sure the calculations are correct.

The ECR form has details of each employee’s wages and PF contributions. It covers the Employees’ Provident Fund (EPF), Employees’ Pension Scheme (EPS) and Employees’ Deposit Linked Insurance (EDLI). Employers should check all these details carefully before sending the form.

EPF Membership: Who May Get Coverage?

The higher wage ceiling may bring eligible new employees earning more than ₹15,000 and up to ₹25,000 per month under mandatory EPFO coverage, subject to membership rules.

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New employees earning above ₹25,000 who aren’t already EPF members may remain outside mandatory coverage if they qualify as excluded employees. Existing EPF members generally continue their membership even after changing jobs.