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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

Science Behind Hanging and Strangulation Cases

Dr. Keshav Kumar and Madhubanti Das
Aug 5
3 min read

Forensic pathology transforms subtle signs of neck compression into scientific evidence that reveals whether a death was suicide, homicide, or an accident.

A simple mark around the neck can become one of the most important clues in a criminal investigation. Hanging and strangulation may appear similar, but forensic experts can determine the difference between whether a death is suicide, an accident, or murder. Through scientific examination of the body, crime scene, and surrounding evidence, forensic pathology helps the dead speak the truth.


The forensic study of neck compression deaths has evolved over centuries, but modern medico-legal investigation became more scientific during the 19th and 20th centuries with advancements in autopsy techniques, toxicology, and forensic imaging. Today, forensic experts use photography, histopathology, CT scans, and DNA analysis to investigate suspicious deaths. Hanging occurs when pressure on the neck is caused by the body’s own weight using a ligature such as a rope, dupatta, or wire. Strangulation, however, involves external force applied manually or with an object. While hanging is often associated with suicide, strangulation is commonly linked to homicide or assault.


Forensic experts closely examine ligature marks during autopsy. In hanging, the mark is usually upward, oblique, and incomplete, while in strangulation it is more horizontal and continuous. Investigators also study fractures of the hyoid bone and thyroid cartilage, internal bleeding in neck muscles, tongue protrusion, facial congestion, and petechial haemorrhages in the eyes. Even salivary dribbling marks, knot position, and whether the body was in complete or partial suspension can provide critical medico-legal clues. These subtle injury patterns help medical examiners reconstruct the final moments before death, turning small physical findings into powerful courtroom evidence.


India has witnessed several important cases where forensic experts played a crucial role in differentiating hanging from strangulation. The mysterious death of Sunanda Pushkar brought national attention to forensic pathology, toxicology, and injury interpretation in suspicious death investigations. In a Ghaziabad dowry death case, autopsy findings including a fractured hyoid bone and characteristic ligature marks helped establish homicidal strangulation, leading to conviction. The infamous Joshi-Abhyankar serial murders further highlighted how forensic examination of ligature patterns and crime-scene evidence can assist investigators in linking multiple murders and identifying offenders. These cases reflect the growing role of scientific evidence in India’s criminal justice system.


The Supreme Court of India has repeatedly emphasised the importance of forensic and scientific evidence in criminal investigations rather than relying solely on confessions or assumptions. Courts today increasingly depend on autopsy reports, toxicology findings, DNA analysis, and expert medical testimony in suspicious death cases. In Ponnusamy v. State of Tamil Nadu (2008), the Supreme Court relied on the forensic assessment of ligature marks and neck injuries to distinguish suicidal hanging from homicidal strangulation. The judgement became a landmark precedent in forensic jurisprudence. Similarly, in Ravirala Laxmaiah v. State of Andhra Pradesh (2013), forensic pathology and autopsy findings helped expose a staged suicide narrative and establish the true manner of death.


Globally, organisations such as INTERPOL and the United Nations Office on Drugs and Crime encourage scientific death investigation systems to strengthen justice delivery. Institutions like the National Forensic Sciences University, AIIMS forensic departments, and state forensic laboratories continue to advance forensic pathology research and training in India.


Artificial intelligence is now entering forensic medicine as well. AI-assisted tools are being developed to analyse autopsy images, identify injury patterns, reconstruct crime scenes, and reduce human error during medico-legal examinations. Researchers are exploring digital autopsy and 3D reconstruction technologies for better analysis of neck injuries and suspicious deaths.


Behind every ligature mark lies a silent story waiting to be interpreted by science. Whether the truth points to suicide, homicide, or accident, forensic pathology ensures that justice is guided not by assumptions, but by evidence hidden within the human body itself.


(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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