How to calculate EPF for the month of September 2026
The long-awaited hike in the statutory EPF wage ceiling from Rs 15,000 to Rs 25,000 per month takes effect mid-month on 17 September 2026. Because this ceiling shift is effective right in the middle of a salary cycle, employers must use a unique pro-rata split method to calculate September 2026 ECR filings. So employers are facing one big question , How to calculate EPF wages for the month of September 2026?
If you are dealing with Scenario C from the official EPFO circular (EPF Wage ceiling hike related) —which covers existing employees whose contributions were previously capped at the old threshold—here is how to handle your calculations without errors.
Since September has 30 days, your calculations must be divided into two separate, pro-rated processing windows:
- Period 1 (September 1 to 16 — 16 Days): Capped at the historical Rs 15,000 limit.
- Period 2 (September 17 to 30 — 14 Days): Evaluated against the new Rs 25,000 limit.
For any employee whose basic salary exceeds Rs 15,000, you cannot simply apply a single limit to the month. You must calculate the eligible wage for each period separately and then add them together.
The all in one excel formula to calculate EPF wages for the month of September 2026
=MIN(B2, 15000) * 16 / 30 + MIN(B2, 25000) * 14 / 30
Here B2 means your EPF lible wages and not gross wages.
How it works:
• MIN(B2, 15000) * 16 / 30: Looks at the first 16 days. If the salary is higher than Rs 15,000, it caps the base at Rs 15,000 and calculates the pro-rata portion (a maximum base of Rs 8,000.00 for this period).
• MIN(B2, 25000) * 14 / 30: Looks at the remaining 14 days. It checks the salary against the new Rs 25,000 cap and calculates the pro-rata portion for those days.
Attached herewith excel sheet for your ready reference to calculate EPF wages and EPF contribution for the month of September 2026
