For shops and commercial establishments in Maharashtra, the minimum wage from 1 July to 31 December 2026 (so including October 2026) is ₹14,155 a month for unskilled workers in Zone 1, ₹13,559 in Zone 2 and ₹12,962 in Zone 3, and ₹15,766, ₹15,170 and ₹14,574 for skilled workers. Each is the basic rate plus a special allowance of ₹4,134 a month, the same in every zone and category.
Minimum wage rates in Maharashtra (1 July to 31 December 2026)
Order of the Commissioner of Labour, Mumbai (Rural Development wing) dated 5 August 2026, No. ग्रा.वि./कि.वे.अ/वि.भ.जुलै-डिसेंबर/२०२६(२)/कार्या-१०, titled "DA July 2026 to Dec 2026", issued under the Minimum Wages Act, 1948. It fixes the special allowance (विशेष भत्ता) for 1 July to 31 December 2026 for every scheduled employment; the rates below are entry 48, shops and commercial establishments. Factories and other employments have their own rows in the same order, so do not use the shop rates for them. The order prints monthly rates only; it says the skilled category includes highly skilled workers.
| Category | Zone 1 (basic + SA = total) | Zone 2 (basic + SA = total) | Zone 3 (basic + SA = total) |
|---|---|---|---|
| Skilled (includes highly skilled) | ₹11,632 + ₹4,134 = ₹15,766 | ₹11,036 + ₹4,134 = ₹15,170 | ₹10,440 + ₹4,134 = ₹14,574 |
| Semi-skilled | ₹10,856 + ₹4,134 = ₹14,990 | ₹10,260 + ₹4,134 = ₹14,394 | ₹9,664 + ₹4,134 = ₹13,798 |
| Unskilled | ₹10,021 + ₹4,134 = ₹14,155 | ₹9,425 + ₹4,134 = ₹13,559 | ₹8,828 + ₹4,134 = ₹12,962 |
| Category | Zone 1 a day (÷ 26) | Zone 2 a day (÷ 26) | Zone 3 a day (÷ 26) |
|---|---|---|---|
| Skilled | ₹606.38 | ₹583.46 | ₹560.54 |
| Semi-skilled | ₹576.54 | ₹553.62 | ₹530.69 |
| Unskilled | ₹544.42 | ₹521.50 | ₹498.54 |
The order prints monthly totals only. Daily figures are our arithmetic at 26 days, for daily-rated staff; check the base notification for your employment if it prescribes a different divisor.
Zones and who is covered
The special allowance order uses Zones 1, 2 and 3 but does not define them; the zones come from the base notification for shops and commercial establishments. Zone 1 broadly covers the large municipal corporation areas, but confirm your town's zone in the base notification on mahakamgar.maharashtra.gov.in before fixing pay.
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 Pune retailer (take it as Zone 1) employs a helper (unskilled) and a billing clerk (semi-skilled), paid monthly, in October 2026.
- Helper: at least ₹14,155 a month. ESI applies (gross within ₹21,000): employee 0.75% = ₹107 and employer 3.25% = ₹461 (rounded up).
- Billing clerk: at least ₹14,990 a month.
- PF: the ₹4,134 special allowance is in the nature of dearness allowance, so PF at 12% on ₹14,155 is ₹1,699 from each side.
The next allowance order, for January to June 2027, will replace the ₹4,134 figure from 1 January 2027, so plan a payroll revision for that month.
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.