{"id":1116,"date":"2026-10-29T06:18:26","date_gmt":"2026-10-29T06:18:26","guid":{"rendered":"https:\/\/www.facilemanagement.com\/blog\/?p=1116"},"modified":"2026-10-29T06:19:04","modified_gmt":"2026-10-29T06:19:04","slug":"eps-2026-pensionable-wage-limit-amendment","status":"publish","type":"post","link":"https:\/\/www.facilemanagement.com\/blog\/eps-2026-pensionable-wage-limit-amendment\/","title":{"rendered":"Amendment to the Employees\u2019 Pension Scheme, 2026 \u2013 Revision of Pensionable Wage Limit"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Gazette Notification | September\u2013October 2026 | EPF &amp; EPS Compliance Update<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Central Government has amended the Employees\u2019 Pension Scheme (EPS), 2026, under the Code on Social Security, 2020. The relevant amendment notified on 15 October 2026 fixes the wage limit for the Central Government&#8217;s contribution under the Scheme at \u20b915,000 per month, with effect from 17 September 2026. Gazette Tracker+1<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Important distinction: The \u20b915,000 limit relates to the EPS government contribution provision. It should not be confused with the separate \u20b925,000 wage ceiling discussed in connection with EPF coverage. These limits serve different purposes. Gazette Tracker+1<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">1. Notification details<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><th>Particulars<\/th><th>Details<\/th><\/tr><tr><td>Issuing authority<\/td><td>Ministry of Labour and Employment, Government of India<\/td><\/tr><tr><td>Scheme<\/td><td>Employees\u2019 Pension Scheme, 2026<\/td><\/tr><tr><td>Notification number<\/td><td>G.S.R. 890(E)<\/td><\/tr><tr><td>Notification date<\/td><td>15 October 2026<\/td><\/tr><tr><td>Effective date<\/td><td>17 September 2026<\/td><\/tr><tr><td>Legal basis<\/td><td>Section 15(1)(b), Code on Social Security, 2020<\/td><\/tr><tr><td>Provision amended<\/td><td>Paragraph 4(2) of EPS, 2026<\/td><\/tr><tr><td>Wage limit specified<\/td><td>\u20b915,000 per month<\/td><\/tr><tr><td>Gazette publication<\/td><td>15 October 2026<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Gazette Tracker+1<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2. Notification content<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Amendment to the Employees\u2019 Pension Scheme, 2026 \u2013 Revision of Pensionable Wage Limit<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The Ministry of Labour and Employment, Government of India, vide Notification No. G.S.R. 890(E), dated 15 October 2026, has notified an amendment to the Employees\u2019 Pension Scheme, 2026, in exercise of the powers conferred under Section 15(1)(b) of the Code on Social Security, 2020.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The amendment modifies Paragraph 4(2) of the Employees\u2019 Pension Scheme, 2026, by substituting the words \u201csuch sum as may be specified by the Central Government\u201d with \u201cwages up to rupees fifteen thousand (\u20b915,000\/-) per month\u201d. It also removes the words \u201cand the Central Government\u201d from the first proviso to the same sub-paragraph.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The amendment is effective retrospectively from 17 September 2026. Gazette Tracker+1<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Key highlights of the amendment<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Wage limit specified: The Central Government&#8217;s contribution under Paragraph 4(2) is capped by reference to wages up to \u20b915,000 per month.<\/li>\n\n\n\n<li>Amendment to Paragraph 4(2): The provision has been revised to specify the applicable wage limit.<\/li>\n\n\n\n<li>Effective date: The amendment applies from 17 September 2026, although the notification was issued on 15 October 2026.<\/li>\n\n\n\n<li>Statutory framework: The amendment is made under the Code on Social Security, 2020.<\/li>\n\n\n\n<li>Payroll review: Employers should review the applicable EPS contribution calculations and related payroll settings in light of the amended provision.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Gazette Tracker+1<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">What employers and HR teams should do<\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Review the latest EPS, 2026 provisions and the amended contribution rules.<\/li>\n\n\n\n<li>Verify the wage ceiling applied in payroll and pension contribution calculations.<\/li>\n\n\n\n<li>Check the effective date when reviewing historical payroll records from September 2026 onwards.<\/li>\n\n\n\n<li>Reconcile relevant contribution records and electronic returns in accordance with the applicable rules and EPFO instructions.<\/li>\n\n\n\n<li>Keep the official Gazette notification and supporting compliance records available for audit purposes.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Compliance note: The amendment to Paragraph 4(2) should not be interpreted as independently increasing the EPS pensionable wage limit to \u20b925,000. Verify the applicable provisions separately before making payroll changes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Frequently asked questions (FAQs)<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">1. What is the Employees\u2019 Pension Scheme, 2026 amendment about?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The amendment revises Paragraph 4(2) of EPS, 2026, to specify wages up to \u20b915,000 per month for the Central Government&#8217;s contribution under the Scheme. Gazette Tracker+1<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. What is the notification number?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The notification number is G.S.R. 890(E), issued by the Ministry of Labour and Employment on 15 October 2026. Gazette Tracker+1<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. When does the EPS amendment take effect?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The amendment is effective from 17 September 2026, as specified in the notification. Gazette Tracker+1<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">4. What is the wage limit specified under the amendment?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The amendment specifies a wage limit of \u20b915,000 per month for the Central Government&#8217;s contribution under Paragraph 4(2) of EPS, 2026.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">5. Which legal provision authorises the amendment?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The amendment was issued under Section 15(1)(b) of the Code on Social Security, 2020.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">6. Does the amendment increase the EPS pensionable wage limit to \u20b925,000?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">No. The amendment discussed here specifies \u20b915,000 per month for the Central Government&#8217;s contribution provision. The separate \u20b925,000 wage ceiling relates to EPF coverage and should not be treated as an automatic increase in the EPS pensionable wage limit. Gazette Tracker+2<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">7. How does this amendment affect employers?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Employers should review their EPS contribution calculations, payroll configuration, historical records and applicable reporting requirements to ensure that they follow the amended provisions.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">8. Does the amendment change the employee\u2019s PF contribution rate?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The notification amends Paragraph 4(2) of EPS, 2026. It does not, by itself, announce a general change to the employee&#8217;s EPF contribution rate.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">9. What should HR teams check after the amendment?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">HR and payroll teams should verify the applicable wage ceiling, contribution calculations, effective date, employee coverage and relevant electronic contribution records.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">10. Where can the official notification be accessed?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The notification can be checked through the <a href=\"https:\/\/www.epfindia.gov.in\/?utm_source=chatgpt.com\">Employees\u2019 Provident Fund Organisation (EPFO)<\/a> and the <a href=\"https:\/\/egazette.gov.in\/?utm_source=chatgpt.com\">Gazette of India<\/a>. Search for G.S.R. 890(E), dated 15 October 2026.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gazette Notification | September\u2013October 2026 | EPF &amp; EPS Compliance Update The Central Government has amended the Employees\u2019 Pension Scheme (EPS), 2026, under the Code on Social Security, 2020. The relevant amendment notified on 15 October 2026 fixes the wage limit for the Central Government&#8217;s contribution under the Scheme at \u20b915,000 per month, with effect from 17 September 2026. Gazette [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1117,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2340],"tags":[2357,2352,2346,2347,2338,2344,2350,2339,2342,2351,2355,2348,2341,2337,2343,2356,2354,2349,2353,2345],"class_list":["post-1116","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-eps-notifications","tag-difference-between-epf-wage-ceiling-and-eps-pensionable-wage-limit","tag-latest-epf-and-eps-notification-2026","tag-000-eps-wage-limit","tag-code-on-social-security-2020-eps-amendment","tag-employees-pension-scheme-2026-amendment","tag-employees-pension-scheme-2026-wage-ceiling","tag-epfo-pension-contribution-rules-2026","tag-eps-2026-pensionable-wage-limit","tag-eps-amendment-notification-october-2026","tag-eps-compliance-updates-india","tag-eps-government-contribution-limit-effective-from-17-september-2026","tag-eps-government-contribution-wage-limit","tag-eps-wage-limit-notification-2026","tag-esic-notiifications","tag-g-s-r-890e-notification","tag-how-does-the-eps-2026-amendment-affect-payroll-compliance","tag-latest-employees-pension-scheme-amendment-notification","tag-paragraph-42-eps-2026-amendment","tag-what-is-the-eps-wage-limit-under-the-2026-amendment","tag-2345"],"yoast_head":"<!-- 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