Ministry of Labour and Employment

Wage Ceiling of ₹25,000 per Month Notified under Section 2(89), Code on Social Security 2020 (S.O. 5109(E))

Ministry of Labour and Employment published this gazette notification (Gazette ID: CG-DL-E-17092026-276299) on 17 September 2026, filed under Extra Ordinary, related to the Code on Social Security, 2020. The purpose of this notification is to define the wage ceiling for the purposes of Chapter III (Employees' Provident Fund) under the Code on Social Security, 2020, to determine the eligibility of employees for social security benefits.

Issue Date	17-Sep-2026
Published	17-Sep-2026 (17 September 2026)
Gazette ID	CG-DL-E-17092026-276299
Category	Extra Ordinary
Part & Section	Part II-Section 3-Sub-Section (ii)
Related Code	Code on Social Security, 2020

Download PDF View Original on egazette.gov.in

Statutory Compliance Summary Compliance Deadline: 2026-09-17

Action Required

Employers must ensure that employees earning up to ₹25,000 per month are covered under Chapter III and Chapter IV of the Code on Social Security, 2020, and comply with the relevant provisions. They should review their payroll and social security contributions to ensure compliance with the notified wage ceiling.

Target Roles:

HR DirectorPayroll ManagerCompliance OfficerEmployer

Industries Impacted:

All

Statutory Penalty Risk

Penalty under Section 114 of the Code on Social Security, 2020

Statutes & Rules Amended

Code on Social Security, 2020
Section 2(89)

Compliance Impact

Impacted Rule	Definition of 'employee' under Section 2 — for Chapter III (EPF) & Chapter IV (ESI) coverage purposes
Applicable Section/Rule	Section 2(89)
Date of Applicability	17-Sep-2026 (from date of publication in Official Gazette)
Impact	Employees drawing wages up to ₹25,000/month now fall within mandatory EPFO coverage threshold, up from ₹15,000 — first revision since 2014.

Purpose

The purpose of this notification is to define the wage ceiling for the purposes of Chapter III (Employees' Provident Fund) under the Code on Social Security, 2020, to determine the eligibility of employees for social security benefits.

Summary

The Central Government has notified a wage ceiling of ₹25,000 per month under Section 2(89) of the Code on Social Security, 2020, which determines the eligibility of employees for Chapter III and Chapter IV coverage purposes. This notification supersedes the earlier notification S.O. 2702(E) dated 29 May 2026 and is effective from the date of publication in the Official Gazette.

Frequently Asked Questions

Which ministry issued this gazette notification (CG-DL-E-17092026-276299)?

Ministry of Labour and Employment issued this notification, published on 17-Sep-2026.

What is Gazette Notification CG-DL-E-17092026-276299 about?

Where can I find the official PDF for this notification?

The official gazette PDF is published on egazette.gov.in. An archived copy is also available for download directly from this page, in case the official portal is temporarily unavailable.

What compliance impact does this notification have?

Employees drawing wages up to ₹25,000/month now fall within mandatory EPFO coverage threshold, up from ₹15,000 — first revision since 2014.

Which Labour Code does this notification relate to?

This notification relates to the Code on Social Security, 2020.

What compliance action is required under Gazette Notification CG-DL-E-17092026-276299?

Who is impacted by Gazette Notification CG-DL-E-17092026-276299?

This notification primarily targets HR Director, Payroll Manager, Compliance Officer, Employer across the All sector(s).

What are the statutory penalties for non-compliance with Gazette Notification CG-DL-E-17092026-276299?

Non-compliance with the provisions of this notification may attract: Penalty under Section 114 of the Code on Social Security, 2020.

Source: egazette.gov.in ·