CA. Akhilesh Kumarcaakhilesh.in
MARKETSIndia's Economy ThisWeek: EPF Ceiling Raisedto ₹25,000, UPI Gets aMerchant Fee, and…Four changes landed in one week — a bigger PFnet for 51 lakh workers, a first-evermerchant fee on large UPI payments, a…CA Akhilesh Kumar· caakhilesh.inJULY 2026 BALANCE OF PAYMENTS · US$ BNGOODS GAP−31.7SERVICES+17.6REMITTANCES+13.2NRI DEPOSITS+33.5FDI+7.3RESERVES ++20.8CURRENT A/C −7.0 · CAPITAL A/C +27.7 · RBI, PRELIMINARY₹25,000New EPF wageceiling from17…0.4%UPI merchantfee onpayments…+$20.8 bnReserve buildin July 2026(RBI),…JULY 2026 BALANCE OF PAYMENTS · US$ BNGOODS GAP−31.7SERVICES+17.6REMITTANCES+13.2NRI DEPOSITS+33.5FDI+7.3RESERVES ++20.8CURRENT A/C −7.0 · CAPITAL A/C +27.7 · RBI, PRELIMINARYNº 72
Markets · 11 min read

India's Economy This Week: EPF Ceiling Raised to ₹25,000, UPI Gets a Merchant Fee, and the Rupee Slides Past 95

What actually changed in India's economy in mid-September 2026, with the numbers: the EPF wage ceiling rises to ₹25,000 from 17 September (51 lakh workers, ₹11,339 crore a year), UPI charges merchants 0.4% on payments above ₹2,000 from 15 October, July's balance of payments shows a $20.8 billion reserve build on record NRI deposits, and RBI is draining a ₹9.85 trillion liquidity surplus while the rupee touches 95.96.

By CA Akhilesh Kumar ACA, Institute of Chartered Accountants of India (2022) · Gurgaon
MarketsPersonal FinanceDirect Tax

In one week the Cabinet widened the provident-fund net for the first time in twelve years, NPCI put a price on large UPI payments for the first time ever, RBI published a July balance of payments with an unusual $33.5 billion of NRI deposits in a single month, and the same RBI spent two days pulling ₹2.9 trillion of surplus cash out of the banking system while the rupee fell to 95.96 a dollar. None of these is a headline about the stock market. All four change a number on a salary slip, a shop's UPI statement, a remittance or a loan. This piece sets out what was decided, with the figures from the source, and what each means for you.

Written 17 September 2026 from the primary documents where they exist — the Cabinet decision as reported by Prasar Bharati, the Employees' Provident Funds Scheme 2026, NPCI's 15 September FAQ on UPI MDR (as reported by Business Standard), and RBI's July 2026 balance-of-payments release and liquidity operations. Where a figure comes from a press report rather than a document, the source is named. Figures are as published; nothing is projected.

The week in four numbers

₹25,000 — the EPF wage ceiling from 17 September, up from ₹15,000 · 0.4% — the UPI merchant fee on payments above ₹2,000 from 15 October, capped at ₹300 · +$20.8 billion — India's overall balance-of-payments surplus in July, i.e. the reserve build · ₹9.85 trillion — the banking-system liquidity surplus RBI is now draining.

1. EPF: the wage ceiling goes to ₹25,000 — what it does to your salary slip

On 16 September the Union Cabinet approved raising the EPFO wage ceiling from ₹15,000 to ₹25,000 a month, effective 17 September 2026 (Vishwakarma Jayanti). Prasar Bharati's report of the announcement puts the numbers at over 51 lakh additional employees brought under mandatory coverage and an annual outlay of about ₹11,339 crore. The ceiling had stayed at ₹6,500 from 2004 to 2014 and at ₹15,000 since September 2014 — so this is the first revision in twelve years, and it follows a Supreme Court direction in January 2026 that the Centre and EPFO decide on a revision within four months.

What the ceiling means in practice: EPF, the Employees' Pension Scheme (EPS) and the EDLI life cover are mandatory for anyone whose basic pay plus dearness allowance is at or below the ceiling. Above it, an employer may cover you, and most do, but need not. Three groups are affected differently:

Your basic + DABefore 17 SeptFrom 17 SeptWhat changes
Up to ₹15,000Mandatory EPF, EPS, EDLIUnchangedNothing
₹15,001 – ₹25,000Optional (employer's choice); many "excluded"Mandatory12% of basic + DA deducted from you, 12% from the employer (8.33% of it to EPS, up to the ceiling); take-home falls, retirement savings and a pension start
Above ₹25,000Optional; typically covered on ₹15,000 or on full basicOptional; EPS contribution now computed on ₹25,000The employer's EPS share rises to 8.33% of ₹25,000 (₹2,083) from 8.33% of ₹15,000 (₹1,250); EPF share correspondingly lower unless the employer contributes on full basic

For an employee moving from "excluded" to covered at, say, ₹22,000 basic + DA: ₹2,640 a month leaves take-home pay into EPF, the employer adds ₹2,640 (₹1,833 of it to the pension scheme), and a life cover under EDLI attaches at no premium. For employers the cost is the same ₹2,640 per newly covered employee plus EDLI and administrative charges — a real line in a small firm's payroll, which is why the Cabinet paired the decision with the ₹11,339-crore support figure. The EPFO employer portal is expected to update its ECR software before the September return, due 15 October.

The other EPF change people are asking about: "can the government cut my PF for three months?"

Yes — but only in an emergency, and not yet. Paragraph 18 of the Employees' Provident Funds Scheme, 2026 restates the standard 12% + 12% contribution and gives the Central Government the power to defer or reduce the employer's, the employee's or both contributions for up to three months at a time in a pandemic, endemic or national disaster, nationally or for a particular area. It is an enabling power, not a change to your deduction: unless an order is issued, the 12% continues. There is a precedent — in May, June and July 2020 the rate was cut to 10% for eligible establishments as Covid relief. If such an order ever comes, your take-home rises by 2% of basic for the period and your corpus grows by that much less; most employers let you keep contributing the full amount voluntarily.

Working out what a higher or lower PF deduction does to your in-hand pay: the CTC breakup calculator applies the ceiling and the EPS split; the gratuity calculator covers the other statutory line that moved under the Code on Social Security.

2. UPI gets a merchant fee: 0.4% above ₹2,000, from 15 October

Since UPI launched, nobody has paid a fee on it — not the payer, not the shop. From 15 October 2026 that changes for one slice of it. NPCI's FAQ of 15 September, as reported by Business Standard, sets out the framework:

PaymentMerchant fee (MDR)Note
Person to person (any amount)NilUnchanged
Person to merchant, up to ₹2,000NilNPCI: over 95% of merchant payments by volume
Person to merchant, above ₹2,0000.4%, capped at ₹300₹3,000 → ₹12 · ₹50,000 → ₹200 · ₹1 lakh → ₹300
Small merchants (P2PM: up to ₹1 lakh a month via QR)NilDepends on the merchant's classification, not the customer's amount; no new QR needed
Railways, telecom, insurance, fuel, electricity, waterFlat ₹5 above ₹2,000A ₹50,000 insurance premium costs the insurer ₹5, not ₹200
Credit-linked UPI (RuPay credit card, credit line)Card/product rulesOutside the 0.4% framework

Three things the FAQ is explicit about, and they matter more than the rate. Consumers pay nothing: apps may not levy a platform fee, and merchants may not pass MDR on as a separate UPI charge. Small shops are outside it: a P2PM merchant does not become liable because one customer pays ₹5,000. And the money has a stated purpose — infrastructure, security and a proposed fund, to be designed with RBI, to support UPI acceptance in smaller towns. For comparison, NPCI's own table puts debit-card MDR at up to 0.9% and credit-card MDR at 1.5–2.5%, so UPI stays the cheapest rail for a merchant even after the fee.

Where it will be felt: businesses with a large share of ₹2,000-plus tickets — electronics, jewellery, furniture, travel agents, coaching fees, clinics, hotels — and, indirectly, anything you pay by UPI AutoPay that is not in the concessional list. A mutual-fund SIP of ₹10,000 costs the fund house or its aggregator ₹40 per debit at 0.4%; whether that ever reaches you depends on the fund house, and the FAQ bars it being shown as a UPI charge. Watch statements from November for any new "convenience" line and question it.

If you run a business and take most of your receipts by UPI, the fee is a cost line to model: the Business Tax Decision Intelligence tool takes expenses by head, and the GST calculator handles the tax on the payment aggregator's invoice.

3. July's balance of payments: a $31.7 billion goods gap, a $20.8 billion reserve build

RBI's preliminary release for July 2026 (Press Release 2026-27/1118) is the clearest monthly picture of where India's dollars come from and go. The figures, in US$ billion, July 2026 against July 2025:

ItemJuly 2025July 2026Reading
Goods exports37.445.1+21%
Goods imports65.676.8+17% — the gap widens to −31.7
Services, net16.417.6IT and business services keep paying for a third of the goods gap
Transfers (remittances), net12.613.2Steady
Current account−3.2−7.0April–July: −11.2 vs −6.6 a year earlier
FDI, net4.57.3Inflows 10.7, outflows 3.4
Portfolio investment, net−2.54.1Foreign investors returned in July
NRI deposits, net1.033.5The month's story
Overall balance (reserve change)0.3+20.8April–July: +12.7

The current account — trade in goods and services plus remittances and investment income — was $7 billion in deficit, more than double July 2025, because imports grew faster in dollar terms than exports and net investment income paid abroad rose to $6.1 billion. That deficit was more than covered by the capital account, and almost all of the covering came from one line: net NRI deposits of $33.5 billion in a single month, against $1 billion a year earlier. The reason is visible in RBI's own liquidity notes — banks mobilised FCNR(B) deposits heavily under a swap facility with RBI, which turns dollars deposited by NRIs into rupee liquidity for banks. That is why reserves rose $20.8 billion in July, and it is also why the banking system is now sitting on a cash surplus that RBI is draining (section 4).

For an NRI reader this is the mechanism behind the attractive FCNR(B) rates on offer this year; for everyone else, it is why the rupee could weaken (section 4) even as reserves rose. Reserves bought with borrowed deposits are not the same as reserves earned through exports.

NRI money in India — where it is taxed, at what rate, and what the day count does to residential status — is worked through in the NRI income tax calculator and the Tax Decision Engine's NRI path.

4. RBI drains ₹9.85 trillion of surplus cash; the rupee touches 95.96

The liquidity that the FCNR(B) swaps created, plus month-end government spending on salaries and pensions, left the banking system with an estimated ₹9.85 trillion surplus on 15 September (PTI, via Business Standard). Too much cash in banks pushes overnight rates below the policy rate, so RBI has been absorbing it: on 16 September it took in ₹2.9 trillion through two variable-rate reverse-repo auctions — ₹2.50 trillion at a cut-off of 5.24% and a further ₹40,302 crore — and it has announced ₹1 trillion of open-market sales of government bonds in three tranches on 17, 21 and 28 September.

Two consequences follow. Bond prices fall when RBI sells bonds and drains cash, so yields on government securities — and with them the pricing of new fixed deposits and loans — face upward pressure even without any policy-rate change. And the rupee, which had held up while dollars flowed in, fell 0.42% on 16 September to 95.96 a dollar, its sharpest one-day decline since 14 July. The Monetary Policy Committee meets on 5–7 October; with a liquidity surplus this large, the interesting decision is less the rate than how quickly RBI keeps draining.

If you…What the week means
Hold FDs or are about toDeposit rates are unlikely to fall while RBI is selling bonds; lock long tenors only if the rate already beats inflation after tax
Have a floating-rate loanNo policy change yet; watch the 7 October statement and your bank's next reset date
Pay for imports, foreign education or travelA rupee at 96 makes every dollar cost more; hedge or prepay known dollar outgoings if the timing allows
Earn in dollars or receive remittancesEvery dollar converts to more rupees than in July

5. Also this week, in one line each

  • Bank account freezes in cyber-fraud cases: RBI has proposed (draft, 14 September, reported by Mint) that a hold be limited to the disputed amount and to 60 days unless extended by the police or a court — a fix for the innocent recipients whose entire accounts have been frozen for months. Comments are open; nothing changes until the final directions.
  • Sovereign Gold Bonds: the 2019-20 Series X matured at an RBI-set price of ₹15,328 a gram — a reported 264% gain on the issue price, tax-free on maturity, plus 2.5% a year of interest along the way. No new SGB series has been issued for some time, so the route is closed to fresh money.
  • Tax tribunal rulings worth knowing: a notice sent to an old address that never reached the taxpayer did not sustain an addition (Mint, 15 September) — keep your address and email current on the income-tax portal; and interest on enhanced compensation for land acquired by the government may be exempt like the compensation itself (Mint, 14 September) — do not report it as ordinary interest without checking.
  • SEBI and arbitrage funds: SEBI is reported to be easing what arbitrage funds may hold to support the new closing-auction session; for the retail investor parking money in them as an FD alternative, returns stay small and steady.

What to actually do, by 15 October

  1. Salaried, basic + DA between ₹15,001 and ₹25,000: expect a lower October take-home and a new PF account; ask HR for your UAN and check the first credit on the EPFO portal in November.
  2. Employers: re-run payroll for September on the new ceiling before the ECR due on 15 October; budget 12% + EDLI + admin charges for every newly covered employee.
  3. Merchants with ₹2,000-plus tickets: confirm your NPCI classification with your bank or aggregator; if you are P2PM (under ₹1 lakh a month by QR) nothing changes; otherwise price the 0.4% (₹300 cap) into margins — you may not add it as a UPI charge.
  4. SIPs, premiums, utility bills on AutoPay: nothing to do now; read the November statement for any new line and ask before accepting it.
  5. Anyone with dollar outgoings or inflows: note the rupee at 96 and the MPC on 5–7 October; decide the timing of large conversions deliberately rather than by default.
Bottom line

The EPF change is a permanent transfer of 12% of pay into savings for 51 lakh people and a cost line for their employers; the UPI fee is small, capped and invisible to buyers but real for larger merchants; the July balance of payments shows a country funding a wider trade gap with NRI deposits rather than exports; and RBI's cash drain plus a weaker rupee is the bill for that. Each is a number you can check on your own slip, statement or bank page — which is the point of writing them down.

Sources

  1. Prasar Bharati (Akashvani News), "Govt raises EPFO wage ceiling from Rs 15,000 to Rs 25,000 per month", 16 September 2026; Union Cabinet decision announced by the I&B Minister; PIB release ID 2310811
  2. Employees' Provident Funds Scheme, 2026, paragraph 18, as explained by Business Standard, 15 September 2026; EPFO circular on the May–July 2020 rate reduction
  3. NPCI, "Frequently asked questions" on the UPI MDR framework, 15 September 2026, as reported in Business Standard's "UPI MDR explained", 16 September 2026
  4. Reserve Bank of India, "Developments in India's Balance of Payments for the Month of July 2026", Press Release 2026-27/1118, 16 September 2026
  5. Press Trust of India via Business Standard, "RBI absorbs ₹2.9 trillion via two VRRR auctions amid surplus liquidity", 16 September 2026, and RBI announcements of OMO sales
  6. Mint, RBI draft on account holds in cyber-fraud cases (14 September 2026); Business Standard on SGB 2019-20 Series X (14 September 2026); Mint on the ITAT rulings (14–15 September 2026); Mint on SEBI and arbitrage funds (16 September 2026) — headlines and reported facts only; the rulings themselves were not read

Figures are as published on the dates named; preliminary balance-of-payments data are revised. Educational analysis, not advice; the EPF and UPI positions apply from the dates stated and to the categories stated — check your own slip, statement or classification before acting.

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