EPFO for Employers: Registration, ECR and Compliance (2026)
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On this page
Practical EPF compliance for business owners, HR and payroll teams: when EPF applies, how to register, what changed with the EPF Scheme 2026 and the ₹25,000 wage ceiling, how to file the monthly return (ECR) and pay by the 15th, and how to limit interest and damages if you are late. Employees looking for their own PF should use the member guide.
Deadlines and changes to act on now
| What | Date | Status |
|---|---|---|
| VISHWAS 2026: settle old damages cases at 0.25% to 1% a month | Apply by 28 Dec 2026 | Open |
| Monthly ECR and payment for October 2026 wages | 15 Nov 2026 | Due |
| ₹25,000 wage ceiling: enrol employees with PF wages ₹15,001 to ₹25,000 | From 17 Sep 2026 | In force |
| Employees' Enrolment Campaign 2026 | Ended 31 Oct 2026 | Closed |
All dated changes: latest EPFO updates for employers.
Employer guides
EPF Scheme 2026 for employersWhat changed in coverage, returns, contractors and penalties.
₹25,000 ceiling: payroll checklistWho to enrol, how to calculate, the September split.
Register with EPFOShram Suvidha registration, documents and first steps.
File the monthly ECRUpload, challan, payment and TRRN, by the 15th.
Late payment: interest and damagesWhat you owe for each month of delay, with a calculator.
VISHWAS 2026Settle old damages disputes before 28 Dec 2026.
Key numbers (checked 5 Nov 2026)
| Coverage threshold | Establishments with 20 or more employees (voluntary below) |
| Wage ceiling | ₹25,000 a month from 17 Sep 2026 (S.O. 5109(E)) |
| Employee share | 12% of PF wages |
| Employer share | 12%: 8.33% to EPS (max ₹2,083) and the rest to EPF |
| EDLI | 0.5% of PF wages |
| Admin charges | 0.5% of PF wages, minimum ₹500 a month (₹75 if no contributing member) |
| Due date | 15th of the following month |
| Interest on late payment | 12% a year |
Official portals for employers
| Shram Suvidha | New registration (EPFO and ESIC together) |
| EPFO employer portal | ECR, challans, KYC approvals, transfers, VISHWAS module |
| Revamped ECR | User manual and FAQs for the current ECR |
Sources
- EPFO: Wage ceiling FAQs, Sep 2026 (rates, admin charges, September ECR due 15 Oct 2026).
- PIB, 3 Sep 2026: VISHWAS 2026 open until 28 Dec 2026.
- PIB, 13 Aug 2026: Employees' Enrolment Campaign 2026 (1 Jul to 31 Oct 2026).
- EPFO: official website (For Employers), accessed 5 Nov 2026.