₹25,000 PF wage ceiling a month
From 17 September 2026, up from ₹15,000, the line for EPF, EPS and EDLI membership.
Source: S.O. 5109(E), 17-Sep-2026, Chapter III wage ceiling
Free Word file
EPF Form 11 and Form 2 Joining Kit for Indian Employers
Both forms went with the 1952 Scheme on 1 July 2026, and the wage ceiling rose to ₹25,000 on 17 September. Here is what to collect, and who you must enrol now.
- What replaced Form 11 and Form 2, paragraph by paragraph
- Who the ₹25,000 ceiling brings in, tested on PF wages
- Joining declaration, nominee sheet and a staff notice
Instant download. No card needed.
Attendo presents
PF Joining Kit 2026
For Indian employers
6
formats, joining to nomination
Attendo presents
What's inside
What is inside the kit
Six formats. Run Format 04 before this month's salary sheet.
Format 01
PF joining declaration
Aadhaar, bank, PAN, UAN and past membership, signed at joining with the appointment letter. For your file.
Format 02
Family and nominee details
Prepares the e-nomination the employee makes on the portal, alongside the gratuity nomination.
Format 03
New joiner PF checklist
Seven steps from the day of joining to the fifteen-day upload, each with its paragraph.
Format 04
Wage ceiling review sheet
Finds everyone on PF wages up to ₹25,000 who is not yet in EPF or EPS.
Formats 05 and 06
Joint request and staff notice
Contributing above the ceiling by agreement, and a notice asking everyone to check their nomination.
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PF worked out on the right wages
Attendo (formerly Petpooja Payroll) computes PF on each employee's salary structure and keeps the joining record in one account.
Why this matters
Why PF joining changed this year
Because the Scheme behind both forms is gone. The EPF Scheme 2026 superseded the 1952 Scheme on 1 July 2026, and it has no Form 11 and no Form 2. The duties are still there; the paperwork moved to the portal.
Then the ceiling rose. From 17 September PF wages up to ₹25,000 mean EPF, EPS and EDLI, and September is split at the 16th in the September ECR. Part of the cost may come back through the employment linked incentive.
The test is PF wages, not gross. Basic pay, dearness allowance and any allowance off the Code's exclusion list, a special allowance say, count in full; HRA and conveyance allowance count only where they take the excluded pay past half of the total. An employee on ₹50,000 gross can still be in.
Old nominations need a second look. One made under the 1952 Scheme is void where it conflicts with the new one, and marriage cancels any earlier nomination.
It reaches every payroll: factory floors with supervisors on ₹20,000, corporate teams with juniors on a low basic, and hospital wards full of nurses near the line.
Preview
Three things the kit settles
Each one is where PF joining usually slips.
- What to collect. The particulars paragraph 25 names, on one declaration you keep.
- Who to enrol. Five worked cases on PF wages, from the old ceiling to the new.
- Who to remind. Every member about nomination, and fixed-term staff the same as permanent.
| Employee | PF wages | Gross | Before | From 17-Sep-2026 | Format |
|---|---|---|---|---|---|
| Machine operator | ₹12,000 | ₹18,000 | EPF and EPS | No change | 04 |
| Store supervisor | ₹20,000 | ₹28,000 | Excluded | EPF, EPS, EDLI | 04 |
| Accounts assistant | ₹20,000 | ₹30,000 | EPF, not EPS | Add EPS | 04 |
| Staff nurse | ₹25,000 | ₹50,000 | Excluded | EPF, EPS, EDLI | 04 |
| Above ₹25,000 | Over the line | Excluded if new to PF | Joint request | 05 |
Key stats
Three numbers behind PF joining
51 lakh more employees brought in
EPFO's estimate of the employees the higher ceiling adds to mandatory coverage.
Source: EPFO, wage ceiling FAQs, Q615 days after the month ends
To upload new members, transfers in and leavers on the EPFO portal.
Source: EPF Scheme 2026, G.S.R. 525(E), para 24(2)
Common mistakes
6 PF Joining Mistakes Indian Employers Make
Filing Form 2 as the nomination
Nomination is made on the EPFO portal now. A paper sheet is a draft, not the nomination.
Missing the ₹15,000 to ₹25,000 band
They must be in EPF, EPS and EDLI from 17 September. Enrolling them is your duty.
Testing the ceiling on gross
PF wages are all pay but the Code's exclusions, so a special allowance counts, plus any excluded pay over half. Not gross.
Trusting an old nomination
A 1952 Scheme nomination is void to the extent it conflicts, and marriage cancels any earlier one.
Missing the fifteen-day upload
New members, transfers in and leavers go up within fifteen days of the month's close.
Deducting your share from wages
The employer's PF can sit in CTC, but deducting it from wages is an offence: up to ₹50,000.
Comparison
Old Form 11 and 2 against this kit
Old Form 11 and 2
The 1952 Scheme forms
- Superseded on 1 July
- Ceiling at ₹15,000
- Paper nomination
- Gross tested
- No review of current staff
Free either way
This kit
Six formats and a guide
- Built on the 2026 Scheme
- Ceiling at ₹25,000
- E-nomination prepared
- PF wages tested
- A review sheet for everyone
Review, then enrol
Run Format 04 across your payroll, enrol everyone it finds, and use Formats 01 and 03 for each joiner. Attendo keeps it in one place.
FAQ
Common questions
Is this PF joining kit really free? +
Yes, completely. No card and no trial. The form asks for your name, work email, phone and city, then the Word file downloads straight away. The Attendo team may follow up about payroll software, and you are free to say no thanks.
Is PF Form 11 still required in 2026? +
Not as a prescribed form. Form 11 belonged to the EPF Scheme, 1952, which the EPF Scheme 2026 superseded on 1 July 2026. Under paragraph 25 the employee gives their Aadhaar, bank account, PAN, UAN and past membership to the employer or EPFO. Keep a signed joining declaration on file anyway.
What replaced PF Form 2? +
E-nomination on the EPFO member portal. Paragraph 44 of the 2026 Scheme has every member nominate on the portal, makes a 1952 Scheme nomination void where it conflicts, and requires a fresh nomination after marriage.
What is the PF wage ceiling now? +
₹25,000 a month from 17 September 2026, up from ₹15,000, under S.O. 5109(E). An employee whose PF wages, not gross pay, are up to ₹25,000 must be a member of EPF, EPS and EDLI.
Can an employee earning above ₹25,000 join PF? +
Yes, in two ways. A joiner who already has a PF account they never withdrew stays a member, under paragraphs 9(1) and 10(1), so enrol them. Anyone else can join if the employee and employer jointly opt in writing under paragraph 9(4); the employer then pays the administrative charges on the higher wages.
A
About Attendo
Attendo (formerly Petpooja Payroll) is payroll and attendance software used by 40,000+ businesses across manufacturing, corporate offices, retail, hospitals and education. General guidance, not legal advice. This kit is one of our free statutory payroll formats, each built from the gazette rather than from other templates.
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Get the PF joining kit
A joining declaration, a nominee sheet, a joiner checklist, a ceiling review, a joint request and a staff notice, in Word. Free.
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