Summary of this article
EPFO extends September ECR filing deadline to October 31, 2026.
Revised PF wage ceiling rises from Rs 15,000 to Rs 25,000.
Eligible establishments can apply under EPFO Amnesty Scheme until December 28, 2026.
The Employees’ Provident Fund Organisation (EPFO) has extended the deadline for employers to file their Electronic Challan-cum-Return (ECR) for September to October 31, from the earlier date of October 15. The extension gives businesses additional time to calculate contributions under the revised provident fund wage ceiling.
The change follows the revision of the EPF wage ceiling from Rs 15,000 to Rs 25,000, notified on September 17. Employers should ensure that employee wage details and statutory contributions are calculated according to the applicable rules before filing the monthly return.
September ECR Filing Under The Revised Wage Ceiling
The ECR is a monthly return filed by employers through the EPFO portal. It records employee-wise wages and contributions under the Employees’ Provident Fund (EPF), Employees’ Pension Scheme (EPS) and Employees’ Deposit-Linked Insurance (EDLI) schemes.
The September filing requires additional attention because the wage ceiling changed during the month. Employers should also determine how the revised provisions apply to their employees and calculate contributions accordingly.
For the period from September 1 to September 16, the earlier wage ceiling of Rs 15,000 applied. From September 17, the revised ceiling of Rs 25,000 became applicable.
Employers may therefore need to review payroll records and contribution calculations for the two periods before submitting the return. The revised ceiling does not automatically mean that every employee’s contributions must be calculated on Rs 25,000. Eligibility and the applicable rules governing contributions must also be considered.
Steps Employers Must Complete Before October 31
Employers should use the additional time to verify their payroll records and statutory contributions before uploading the ECR.
They need to verify whether the wages are computed according to the provisions applicable for the relevant periods. They are also required to go through the payment procedures within the stipulated time.
EPFO Amnesty Scheme 2026 Application Deadline
Separately, the EPFO has set December 28, 2026, as the deadline for eligible establishments to apply under the Amnesty Scheme 2026. The scheme provides an opportunity to regularise the exempt status of provident fund trusts retrospectively, subject to its conditions.
Some establishments manage provident fund contributions through their own exempt trusts rather than depositing them directly with the EPFO. These trusts must meet the applicable statutory and compliance requirements.
According to the Ministry of Labour and Employment’s statement dated October 13, the scheme provides waivers for certain requirements, including minimum employee strength, corpus size and the three-year compliance rule.
