Which Employees Must Be Enrolled in EPF, and Who Is Excluded
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Enrol every employee whose PF wage is up to ₹25,000 (from 17 Sep 2026) in EPF, EPS and EDLI from the first day. Existing members (anyone with a UAN who was a member before) continue, whatever their wage. A new joiner earning more than ₹25,000 who was never a member is an excluded employee and may join voluntarily with your consent.
Decision table
| Employee | EPF | EPS |
|---|---|---|
| PF wage up to ₹25,000 | Compulsory | Compulsory |
| Existing member, wage above ₹25,000 | Continues | Only if a member on joining or on 17 Sep 2026 within the ceiling |
| New, above ₹25,000, never a member | Optional | No |
| Contract worker | Through the contractor (you are liable if it fails) | As above |
| Apprentices under the Apprentices Act | Generally not employees for EPF | No |
| Foreign nationals | Special rules: international workers | As per those rules |
- Check PF wage and earlier membership
- Decide EPF and EPS membership
- Onboard with UAN
Sources
- EPFO: Wage ceiling FAQs (Q13 note, Q19 to Q31).
- EPFO: International workers.