The Central Government has amended Paragraph 7(1) of the Employees’ Pension Scheme, 2026. Although the notification is dated 25 September 2026, it takes effect from 17 September 2026.
The change concerns employees who were already EPF members but had never been EPS members. Such an employee can now come within EPS if their wages on the date the new wage ceiling was notified were at or below that ceiling.
For September payroll, employers should identify these employees and check their EPS history and wages as of that date before deciding whether to allocate part of the employer’s contribution to EPS. Do not decide eligibility solely from the employee’s October salary or assume that every EPF member automatically becomes an EPS member.
The attached amendment sets out the membership condition; it does not state the ceiling amount or give an ECR calculation example.