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By:

Sumit Ranjan Das

21 August 2024 at 4:08:59 pm

EPFO’s Big Wage-Band Reset

Twelve years is a long time for a wage ceiling to remain unchanged. The last revision came in September 2014, when the limit was raised from Rs.6,500 to Rs.15,000. Last week, the Union Cabinet approved another increase, taking the ceiling to Rs.25,000 a month with effect from 17 September 2026. The government’s estimate is that more than 51 lakh additional employees will come within mandatory EPFO coverage as a result of the change. For employers and payroll professionals, however, the...

EPFO’s Big Wage-Band Reset

Twelve years is a long time for a wage ceiling to remain unchanged. The last revision came in September 2014, when the limit was raised from Rs.6,500 to Rs.15,000. Last week, the Union Cabinet approved another increase, taking the ceiling to Rs.25,000 a month with effect from 17 September 2026. The government’s estimate is that more than 51 lakh additional employees will come within mandatory EPFO coverage as a result of the change. For employers and payroll professionals, however, the headline number is only the starting point. The more important questions are who will be covered, which wages will be taken into account and how the revised provisions will be implemented. Wage Ceiling The existing wage ceiling of Rs.15,000 a month is being raised by Rs.10,000, or 66.7 percent, to Rs.25,000. The change takes effect from 17 September 2026 and marks the first revision since September 2014. The government expects more than 51 lakh additional employees to be covered. Estimated expenditure is about Rs.56,696 crore over five years, while annual government outgo is expected to rise to approximately Rs.11,339 crore. The standard contribution remains 12 percent each from the employee and employer, subject to applicable provisions. The Cabinet said the decision will expand access to provident-fund savings, pension protection under the Employees’ Pension Scheme (EPS) and insurance protection under the Employees’ Deposit Linked Insurance Scheme (EDLI), in accordance with the applicable scheme provisions. The wage ceiling is not merely an administrative threshold. It determines the point at which mandatory EPF coverage applies under the existing framework. At present, a fresh employee joining employment at wages above Rs.15,000 a month is not automatically brought within mandatory EPF coverage and may remain outside mandatory provident-fund, pension and associated insurance protection, subject to applicable statutory provisions. The revised ceiling will bring a substantial section of employees earning between Rs.15,000 and Rs.25,000 within the mandatory coverage framework. The government has also quantified the fiscal impact. The estimated expenditure is about Rs.56,696 crore over five years, while annual government outgo is expected to rise to approximately Rs.11,339 crore, compared with existing annual budgetary support of about Rs.10,250 crore. The Labour Ministry has linked the revision to sustained wage growth, rising incomes and the continued expansion of formal employment since the previous revision in 2014. Payroll Illustration Consider an employee earning Rs.22,000 a month who becomes subject to mandatory coverage under the revised ceiling. At the standard 12 percent contribution rate, if the full eligible wage is used as the contribution base, the employee’s contribution would rise from Rs.1,800 to Rs.2,640 a month, while the employer’s contribution would similarly rise from Rs.1,800 to Rs.2,640. Total monthly contributions would therefore increase from Rs.3,600 to Rs.5,280 — a combined increase of Rs.1,680. However, this should not be treated simply as Rs.1,680 of additional employee savings. Contributions are allocated between EPF and EPS components as prescribed, with the EPF component accumulating in the employee’s account and the EPS component providing pension benefits subject to scheme conditions. The Rs.22,000 example is illustrative, not a universal payroll formula. The final treatment of wage components, existing employees in this band, EPS allocation and transitional matters will depend on the statutory notification and EPFO implementation instructions. For payroll professionals, the immediate task is to assess the operational impact. Key questions include the effective date for existing employees and new joiners, which wage components will count towards PF, whether the 10 percent concessional rate for notified establishments will continue, how the revised ceiling will interact with EPS pensionable wages, and what changes will be required in payroll systems. The Cabinet approval establishes the policy decision; the formal Gazette notification and EPFO instructions will determine how it is translated into payroll processes. The revised ceiling is the first increase since September 2014 and is expected to bring more than 51 lakh additional employees, particularly those in the Rs.15,000-Rs.25,000 wage band, under mandatory EPFO coverage. For them, the change can expand access to provident-fund savings, EPS pension and EDLI insurance, subject to scheme provisions. For employers, it means reviewing payroll costs, employee data, eligible wage components, contribution calculations and compliance systems. The government has described the move as part of efforts to extend statutory social security and strengthen formal employment. The policy has been announced. For payroll professionals, the next chapter is implementation. (The writer is a Cost and Management Accountant and founder of TaxoDas. Views personal

Forensic Response in Mass Fatality Tragedies

Dr. Keshav Kumar and Madhubanti Das
Dec 24, 2025
3 min read

Disaster response is not only about saving lives—it is also about restoring names, truth, and dignity to those who have been lost.

Mass fatality preparedness is not a topic most people think about until tragedy strikes. The recent Delhi blast, which shook the city and left families searching desperately for answers, reminds us that disaster response is not only about saving the living but also about identifying and honouring the dead. Every disaster scene holds two urgent missions: one of rescue and another of remembrance. It demands a well-coordinated forensic system that can identify victims, trace the source of the event, and preserve the dignity of those lost. Each response must blend science, coordination, and compassion.


In every mass fatality incident, the chaos is immediate and overwhelming. Dozens of bodies, personal belongings, and fragmented remains challenge responders to bring order and meaning. The first few hours are critical: securing the blast site, collecting biological and trace evidence, and mapping the scene. Each body or fragment is a potential identifier, and each object – be it a car part, mobile phone, or CCTV footage – can tell investigators what happened and who was involved.


After an explosion, visual recognition often fails; faces are burned and fragmented, and fingerprints may be destroyed. Forensic pathologists determine cause and manner of death, while odontologists match dental charts when all else is lost. DNA experts extract profiles from the smallest tissue or bone sample to connect victims with their loved ones. Forensic anthropologists reconstruct fragmented remains to ensure that every person, even in pieces, is accounted for. Together, these specialists work within the Interpol Disaster Victim Identification (DVI) framework, collecting, comparing, and reconciling post-mortem and antemortem data until every name is restored.


Trace Movements

Alongside victim identification, CCTV footage helps trace movements, vehicles, and suspicious activity before the blast. Vehicle number analysis identifies cars or bikes used to transport explosives or flee the scene. In past cases like the Hyderabad Dilsukhnagar Twin Blasts (2013), CCTV and vehicle tracking led investigators to key suspects. Mobile phone data (CDR and others), GPS, and messages help map communication and movement around the time of the explosion. These digital clues help forensic teams reconstruct events accurately.


These operations demand close coordination among all agencies. The Delhi blast revealed both efficiency and gaps: swift action, but delays caused by limited facilities and incomplete records. Clear SOPs and trained DVI units are essential to improve future response. Without proper alignment, evidence can be lost, identities can be mismatched, and grief can be prolonged.


Yet preparedness is not only about software or equipment. It begins with training and empathy. After the Pulwama attack (2019), forensic teams faced immense emotional pressure, yet their disciplined approach allowed nearly all victims to be identified quickly through DNA and dental comparison. Such examples show that planning and compassion can coexist under extreme circumstances.


Consistent Planning

Building this capacity requires consistent planning and investment. Every state should develop specialised DVI units, mobile morgue facilities, and DNA databases to respond quickly during large-scale incidents. Regular mock drills can test coordination among police, forensic experts, and health authorities, ensuring each team knows its role before a real crisis occurs. Preparedness should never start after a tragedy; it must be an ongoing process. Public awareness plays an equally important part. Families should understand the value of keeping updated dental, medical, and identification records, as these often become crucial for confirming identities in emergencies.


Ultimately, mass fatality preparedness is about respect for science, procedure, and human life itself. The Delhi blast should remind us to strengthen how we respond when lives are lost. Each identified victim represents a promise kept to their family and to society. With proper preparedness, even in the midst of chaos, we can restore order, truth, and dignity.


(Dr. Kumar is a retired IPS and forensic consultant to the Assam government. Das is a student of National Forensic University, Guwahati.)

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