Important notifications and changes for employers, explained in plain language. Updated every week.
The Ministry of Labour and Employment has notified ₹25,000 per month as the wage ceiling for Chapter III (Employees' Provident Fund) of the Code on Social Security, 2020, with effect from 17 September 2026. Employees with Basic + DA up to ₹25,000 must now be enrolled in PF.
Reference: Notification S.O. 5109(E) dated 17.09.2026, Gazette of India (Extraordinary) No. 4918
What this means for you →From tax year 2026-27, the quarterly TDS statement on salary is filed in Form 138 (earlier 24Q) and the salary TDS certificate is Form 130 (earlier Form 16). Payroll teams should update their processes.
Reference: Income-tax Act, 2025 and Income-tax Rules, 2026
What this means for you →The Code on Social Security, 2020 and the other three Labour Codes are in force from 21 November 2025. The Code subsumes the EPF Act and the ESI Act; existing schemes and portals continue during the transition.
Reference: Labour Codes notified w.e.f. 21.11.2025
What this means for you →Registration, monthly ECR and ESI challan by the 15th, and notice replies, handled end to end.