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Labour codes, PF, ESI and payroll compliance.
13stories
Labour · 2 October 2026
The Ministry of Labour & Employment held district-level Shram Samvad programmes at Haridwar, Naraina (New Delhi) and Sonipat on 1 October 2026. The campaign, launched on 28 September 2026, runs for 90 days across 316 districts to explain applicability and employer compliance under the new Labour Codes.
EPFO’s FAQs on the revised wage ceiling tell employers to file a single ECR for September 2026, computing contributions separately for 1–16 September (₹15,000 ceiling) and 17–30 September (₹25,000 ceiling). The employee share that could not be deducted may be recovered in the next payroll, but the full remittance is still due by 15 October. The EDLI maximum stays at ₹7 lakh.
A Gazette notification under section 1(4) of the Code on Social Security covers the whole of Niwari, which was not implemented at all, and of 24 districts that were only partly covered.
The Union Cabinet has approved a higher wage ceiling for mandatory EPFO coverage. Employees drawing between ₹15,000 and ₹25,000 a month become eligible for mandatory coverage.
The Labour Ministry has amended the investment pattern notified under section 17(3)(a) of the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952. In the debt category, clause (c) of Category (ii) now reads: rupee bonds with an outstanding maturity of at least three years issued by the International Bank for Reconstruction and Development, International Finance Corporation, Asian Development Bank and New Development Bank.
The one-time settlement scheme covers delayed PF contributions prior to 14 June 2024. EPFO says the closing date will not be extended.
Two ESIC Headquarters memoranda change how dues are assessed and recovered. From the memorandum of 7 August 2026, a C-18 notice involving wages or omitted wages above ₹20 lakh needs prior approval of the Joint Director (Revenue). By an Office Memorandum of 3 September 2026, revenue recovery offices are to be decentralised from Regional and Sub-Regional Offices to Branch Offices, preferably one in a district.
The one-time amnesty is for PF Trusts recognised under the Income-tax Act that have no exemption order under section 17 of the EPF & MP Act or section 143 of the Code on Social Security.
ESIC Headquarters has circulated a Standard Operating Procedure for compounding of offences under section 138 of the Code on Social Security, 2020 read with rule 54 of the Social Security (Central) Rules, 2026. An electronic compounding notice goes out in Form-XXIV; the employer pays and applies within 15 days; the composition certificate follows within 10 days. The amount is half the maximum fine for fine-only offences and three-fourths where imprisonment up to one year is also provided.
Two Labour Ministry notifications dated 25 August 2026 under section 26 of the Code on Wages, 2019 fix the bonus numbers: every employee drawing wages not exceeding ₹21,000 a month is to be paid bonus, and where the wage is above ₹7,000 a month the bonus is calculated as if the wage were ₹7,000 or the minimum wage fixed by the Central Government, whichever is higher. Both are deemed to have come into force on 21 November 2025.
By notification S.O. 4831(E) dated 24 August 2026, the Ministry of Labour and Employment has notified Aadhaar authentication for verifying user details for modules on the Shram Suvidha Portal. It is voluntary, uses only Yes/No and/or e-KYC authentication, needs the Aadhaar holder’s consent, and no service can be denied for refusing it. The notification supersedes S.O. 2523(E) of 15 May 2026.
EPFO has urged establishments to use the Employees’ Enrolment Campaign, 2026, notified with effect from 29 June 2026 and open up to 31 October 2026. Employers can declare and enrol eligible employees who stayed outside EPF coverage between 1 April 2009 and 31 March 2026. The Campaign includes waiver of the employee’s share where it was not deducted earlier, subject to its conditions.
Maharashtra amended rule 11 of its Profession Tax Rules on 28 February 2026, bringing the due date for the March return and for annual returns forward to 15 March. After portal problems, Trade Circular 2T of 2026 waived the whole late fee for March 2026 and FY 2025-26 PTRC returns filed by 30 April 2026 where the tax was paid by 15 March.
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