Assam's latest minimum wage order, notification of 17 June 2026 with effect from 1 January 2026, sets ₹10,543.39 a month (₹405.52 a day) for unskilled workers, ₹12,257.43 semi-skilled, ₹15,322.74 skilled or clerical and ₹19,709.98 highly skilled, including VDA, for the scheduled employments that include shops and commercial establishments. As of 25 October 2026 we found no later revision on the Labour Commissioner's site.
Minimum wage rates in Assam (from 1 January 2026)
Labour Welfare Department (Wages Branch), notification No. E-238621/703 dated 17 June 2026, effective 1 January 2026, giving a new VDA on the June to December 2025 CPI-IW average (a 3.78-point rise). Its lists of employments include shops and commercial establishments, eating houses and restaurants, and hotels. No end date is printed; we did not find an order for a later period on labourcommissioner.assam.gov.in on 25 October 2026, so these remain the latest official rates.
| Category | Basic a month | Earlier VDAs | New VDA | Total a month | A day |
|---|---|---|---|---|---|
| Highly skilled | ₹13,500 | ₹5,854.93 | ₹355.05 | ₹19,709.98 | ₹758.08 |
| Skilled or clerical | ₹10,500 | ₹4,546.59 | ₹276.15 | ₹15,322.74 | ₹589.34 |
| Semi-skilled or unskilled supervisory | ₹8,400 | ₹3,636.51 | ₹220.92 | ₹12,257.43 | ₹471.44 |
| Unskilled | ₹7,200 | ₹3,154.03 | ₹189.36 | ₹10,543.39 | ₹405.52 |
Zones and who is covered
One rate applies across the State. The daily figures printed equal the monthly total divided by 26.
Minimum wages apply to every employee, whether paid monthly, daily or by the hour, permanent, temporary or through a contractor. Under the Code on Wages, 2019 the employer must pay at least the notified rate for the category and area. If you use a contractor, check that contract workers are paid at least the same rates.
Worked example
A Guwahati wholesaler employs an unskilled packer and a clerk.
- Packer: at least ₹10,543.39 a month. ESI: employee ₹80 and employer ₹343 (rounded up). PF at 12%: ₹1,265 from each side.
- Clerk (skilled or clerical): at least ₹15,322.74 a month.
- Assam professional tax is nil up to ₹15,000 a month, so the packer pays none; see professional tax in Assam.
Assam usually revises VDA twice a year; when the next order appears, pay any arrears from its effective date.
Compliance checklist for employers
- Classify every employee in the notification's categories (unskilled, semi-skilled, skilled, highly skilled or the staff grades) based on the actual work, not the job title alone.
- Compare gross wages for normal hours with the rate for the employee's zone, before PF, ESI and other deductions.
- Revise payroll from the first day of each new rate or VDA period and pay arrears for any period already paid at the old rate.
- Pay overtime at twice the ordinary rate for work beyond normal hours, as the Code on Wages requires.
- Keep wage registers and payslips that show the rate, days worked and deductions.
Minimum wage revisions move PF and ESI too: PF is 12% of wages up to ₹25,000, and ESI applies while gross wages are within ₹21,000 a month.
Keep payroll in step with each revision
Check take-home pay with the salary calculator, the employer and employee shares with the PF calculator and ESI calculator, and show every deduction clearly using the salary slip format. Work out pay for part months with the per-day salary calculator and extra hours with the overtime calculator. FundRaksha HR turns attendance and leave into paid days, calculates salary with PF, ESI, professional tax and TDS, and issues payslip PDFs, so a VDA revision is a rate change in one place rather than in every row of a spreadsheet. If you are choosing a tool, see our comparison of the best payroll software in India, and compare every State on the minimum wages by state page.
Sources
Last reviewed: 2026-10-21. Information for Indian businesses; not legal advice.