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Clear updates on labour law, HR, payroll, audits, recruitment, certifications, and compliance operations for Indian businesses.
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4 published updates
EPFO has extended the due date for filing the Electronic Challan-cum-Return (ECR) and remitting statutory contributions for the wage month of September 2026 from 15 October 2026 to 31 October 2026. The extension has been granted to give establishments additional time to implement payroll and compliance changes arising from the revised wage ceiling effective during September 2026.
EPFO has urged eligible establishments to use the VISHWAS Scheme 2026 to settle long-pending provident fund damages disputes at substantially reduced rates. The scheme is aimed at reducing litigation under Section 14B and provides lower, more predictable penal damages for eligible pending, unpaid and pre-adjudication cases.
The Government has approved an increase in the EPFO wage ceiling from ₹15,000 to ₹25,000, expanding mandatory provident fund coverage. The revision can affect employee PF deductions, employer contributions, EPS allocation and payroll cost for establishments covered under EPFO. Employers should review payroll configuration, employee eligibility and CTC structures before implementing the revised ceiling.
For FY/Tax Year 2026–27, employers must calculate salary TDS using the applicable tax regime, consider eligible deductions and exemptions, deduct tax correctly from salary, deposit TDS within prescribed timelines and complete quarterly reporting. The new tax regime continues with slabs starting at Nil up to ₹4 lakh and rising progressively to 30% above ₹24 lakh.
