EPS 2026 enrolment rule changes have brought automatic pension coverage for certain EPF members after the government raised the EPFO wage ceiling from ₹15,000 to ₹25,000 per month.
The Ministry of Labour and Employment notified an amendment to the Employees’ Pension Scheme, 2026, on September 25.
The amendment takes effect retrospectively from September 17, 2026, the date on which the revised wage ceiling came into force.
EPS 2026 Enrolment Rule Changes Who Gets Covered
Under the new provision, an employee who is already a member of the Employees’ Provident Funds Scheme but is not a member of EPS can come under the pension scheme if their wages on the date of notification were less than or equal to the government-notified wage ceiling.
With the EPFO ceiling now at ₹25,000, the change can bring eligible employees who were previously covered under EPF but outside EPS into the pension framework.
This addresses a gap under the earlier system, where some employees who became EPF members while earning above the previous ₹15,000 wage ceiling could remain outside the Employees’ Pension Scheme.
EPFO Wage Ceiling Raised From ₹15,000 to ₹25,000
The government increased the mandatory EPFO wage ceiling from ₹15,000 to ₹25,000 per month with effect from September 17, 2026.
The revision was approved by the Union Cabinet and is expected to bring around 51 lakh additional employees under mandatory EPFO coverage.
The revised ceiling applies to eligible employees drawing wages between ₹15,000 and ₹25,000, subject to the applicable EPF and scheme conditions.
The change also affects the pension contribution framework.
Where applicable, the maximum EPS contribution is now calculated at 8.33% of ₹25,000 instead of 8.33% of ₹15,000, subject to the scheme’s provisions.
Who Will Not Be Automatically Enrolled in EPS
The new provision does not mean that every EPF member will automatically become an EPS member.
Employees whose wages were above ₹25,000 on the relevant notification date are outside the mandatory automatic enrolment provision.
However, employees who fall outside automatic coverage may be able to enrol in EPS through their employers, subject to the applicable rules and conditions.
The employee’s existing EPF membership, wages on the relevant date and eligibility under the pension scheme therefore remain important in determining whether the new provision applies.
What the New EPS Rule Means for Employees
For employees, the amendment is significant because pension coverage can now extend to certain people who were already contributing to EPF but had remained outside EPS because of the earlier wage ceiling.
The revised framework should not be understood as an automatic increase in everyone’s pension.
EPS benefits and pension calculations continue to depend on the applicable pensionable salary, contribution period and other scheme conditions.
Employees affected by the change should check their EPF and EPS membership details and verify how their employer has applied the revised rules in payroll records.
