Your Salary, PF & Gratuity Guide — What the New Rules Really Mean for Your Pay
A 24-page guide to India's four new labour codes and the ₹25,000 EPFO ceiling. It explains the 50 percent wage rule in plain English, walks through the provident fund and gratuity maths with worked examples, and gives you employee and HR checklists you can use the same day. Every date and figure verified against official sources, October 2026.
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Your basic pay, PF and take-home changed. This tells you exactly what moved, why, and whether your employer is doing it right.
A ready compliance checklist — the 50 percent rule, the ₹25,000 ceiling, the two-day settlement rule and the documents you must issue.
Learn to read your first salary slip, check your PF passbook and know what gratuity you will earn before you sign anything.
What the new law recognises for the first time, how e-Shram works, and what to keep ready for social-security benefits.
Six things this guide makes simple
Why basic pay must now be at least half your pay, with before-and-after numbers for ₹50,000 and ₹60,000 CTCs.
The September 2026 EPFO hike explained, with a contribution table and how to verify it on your passbook.
The 15/26 formula, the new one-year rule for fixed-term staff, the ₹20 lakh tax limit and three worked examples.
When wages must be paid, your right to a wage slip, the two-day settlement rule and the cap on deductions.
Why your state matters, where the rules stood in October 2026, and how to check the position for yourself.
A ten-step employee checklist and an HR compliance list — so you can act on day one, not just understand.
14 chapters — from the big picture to a 30-minute action plan
The four Codes, the 29 laws they replaced, and the timeline from November 2025 to September 2026.
What "wages" now means, what is excluded, and the rule that lifts your PF and gratuity base.
The five lines that matter and a full before-and-after slip at a ₹60,000 CTC.
The September 2026 hike, the contribution maths, and what did not change.
Who qualifies, the 15/26 formula, the new one-year rule, tax and three worked examples.
The two-working-day rule for your last pay, and what it does and does not cover.
Every payment deadline, your right to a wage slip, and the 50 percent deduction cap.
Who gets a statutory bonus, and how much.
The 8-hour day, the 48-hour week, double-rate overtime and the four-day-week myth.
The new definitions, the social security fund, and how to register on e-Shram.
What every employer must now issue, and the five documents to keep safe.
How central and state rules fit together, and how to check your own state.
Ten steps for employees plus a quick HR compliance list.
Straight answers, plus a plain-English glossary and the official sources.
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Everything you need to know before buying
Your total pay did not change. Your take-home may be a little lower because more of your pay is now classified as wages, so your provident fund deduction rises. That extra money goes into your own retirement savings, and your employer contributes a matching amount.
₹25,000 a month, effective 17 September 2026, raised from ₹15,000. Employees drawing up to ₹25,000 in wages now come under mandatory EPF, EPS and EDLI coverage.
Yes. Under the Code on Social Security, fixed-term employees are eligible for proportionate gratuity after one year of service, down from five years for permanent staff.
Yes. Every fact, date and figure comes from official sources — the Ministry of Labour and Employment, the Press Information Bureau and the EPFO — checked in October 2026.
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No. It is general information to help you understand the changes and check your own payslip. For your specific case, confirm with your HR team or a qualified professional.
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The team behind the guide
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24 pages · 14 chapters · worked PF & gratuity maths — start reading in 60 seconds.
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