Compliance Updates & Rates
Statutory notifications that affect Indian payroll - wages, EPF, ESI, PT, LWF, NPS and TDS - explained in plain English and Hindi, with a link to the official source.
EPFO extends the September 2026 ECR and PF payment due date to 31 October 2026
EPFO has moved the due date for filing the September 2026 ECR and paying the provident fund contributions from 15 October to 31 October 2026, after the mid-month change in the wage ceiling. October 2026 is due on 15 November 2026 as usual.
Central sphere minimum wages revised from 1 October 2026: unskilled Area A Rs 840 a day
The Labour Bureau revised the variable dearness allowance (VDA) for central sphere scheduled employments from 1 October 2026, after the average CPI-IW rose 6.62 points to 431.42. Unskilled work in Area A (construction, sweeping and cleaning, loading and unloading) is now Rs 840 a day: basic Rs 523 plus VDA Rs 317.
EPF wage ceiling raised from Rs 15,000 to Rs 25,000/month
The Ministry of Labour and Employment fixed Rs 25,000 a month as the wage ceiling for provident fund, pension and deposit-linked insurance by S.O. 5109(E), effective 17 September 2026. It replaces the Rs 15,000 ceiling that applied since 2014.
West Bengal overhauls Professional Tax entirely - first comprehensive revision in over a decade
Notification No.756-L dated 7 August 2026 doubles the PT exemption threshold from Rs 10,000 to Rs 20,000/month and resets the entire slab structure, with the new top slab reaching Rs 208/month.
Employees' Enrolment Campaign 2026: employers can enrol left-out employees until 31 October 2026
From 1 July to 31 October 2026 employers can enrol employees left out of EPF between 1 April 2009 and 31 March 2026, paying the employer share, interest, administrative charges and Rs 100 damages, with the employee share waived if it was not deducted.
Maharashtra raises the special allowance to Rs 4,134 a month for 1 July to 31 December 2026; Zone I unskilled total Rs 14,155
The Maharashtra Labour Commissioner's notification of 5 August 2026 revises minimum wages for July to December 2026. The special allowance (VDA) is Rs 4,134 a month, up from Rs 3,900, making the Zone I unskilled total Rs 14,155 in shops and commercial establishments.
West Bengal minimum wages
Effective 1 July 2026 to 31 December 2026, Zone A. 31 scheduled employments, 2 zones, biannual (Jan/Jul).
AMNESTY 2026: retrospective regularisation for exempted PF trusts, open until 28 December 2026
EPFO's AMNESTY 2026 lets establishments whose PF trusts were recognised under the Income-tax Act but lacked formal EPF exemption seek retrospective regularisation. It is open from 29 June 2026 up to 28 December 2026.
EPF Scheme 2026 commences on gazette publication, 29 June 2026
Clause 1 of G.S.R. 525(E) brings the Scheme into force on publication in the Official Gazette - 29 June 2026. The 1 July 2026 date belongs to the Employees' Enrolment Campaign (1 July to 31 October 2026), not the Scheme. First wage month processed fully under the new Scheme: July 2026.
EPF and Pension Schemes 2026: complete claims to be settled within 20 days
Under the EPF Scheme, 2026 and the Employees' Pension Scheme, 2026, a complete claim is to be settled within 20 days of receipt, and the deficiency in an incomplete claim is to be communicated to the claimant within 20 days.
VISHWAS 2026: one-time settlement of PF damages disputes for defaults before 14 June 2024
EPFO's VISHWAS 2026, notified with the EPF Scheme 2026, lets employers settle disputes over damages under section 14B of the 1952 Act or section 128 of the Code at concessional rates. It is open for six months from 29 June 2026.
Telangana minimum wages
First revision under Sections 6-8 of the Code on Wages 2019, superseding the earlier G.O.Ms.No.116 (2007) plus subsequent biannual VDA cycles. 3 zones.
What is Minimum Wage in India?
Minimum wage is the lowest remuneration an employer is legally required to pay a worker for a given period, fixed by the appropriate government under the Minimum Wages Act, 1948 - now subsumed into the Code on Wages, 2019. Unlike a single national figure, India runs a fragmented, state-by-state and scheduled-employment-by-scheduled-employment system: each state government fixes rates separately for different job categories (skilled, semi-skilled, unskilled, highly skilled), often further split by geographic zone within the state.
How the rate is actually built: Basic + VDA
Most states express minimum wage as a Basic component plus Variable Dearness Allowance (VDA), a cost-of-living adjustment revised on a fixed cycle - typically half-yearly (April and October), though a handful of states revise quarterly or even monthly. VDA is usually linked to the Consumer Price Index (CPI-IW), so it moves with inflation even when the Basic component stays fixed for years. This is why a state's "minimum wage" changes far more often than most other payroll figures, and why any minimum-wage tracker needs a full revision history, not just a current snapshot, to be useful for back-pay or audit purposes.
National Floor Wage and the 2019 Code
The Code on Wages, 2019 introduced a National Floor Wage below which no state can set its minimum wage, intended to reduce the wide historical variation between states. States remain free to set a higher rate above the floor, and most already do.
Scope, applicability and who this affects
Minimum wage law covers scheduled employments - a list of specific industries and job categories each state notifies, from shops and commercial establishments to agriculture, construction, and factories. An employer must check both the state and the specific scheduled employment their workforce falls under, since two employers in the same state can be subject to different minimum wage figures depending on the industry.
Andaman and Nicobar Islands
Andhra Pradesh
Arunachal Pradesh
Assam
Bihar
Central Sphere
Chandigarh
Chhattisgarh
Dadra and Nagar Haveli
Daman and Diu
Delhi
Goa
Gujarat
Haryana
Himachal Pradesh
Jammu and Kashmir
Jharkhand
Karnataka
Kerala
Madhya Pradesh
Maharashtra
Manipur
Meghalaya
Mizoram
Nagaland
Odisha
Puducherry
Punjab
Rajasthan
Sikkim
Tamil Nadu
Telangana
Tripura
Uttar Pradesh
Uttarakhand
West Bengal
What is Professional Tax?
Professional Tax (PT) is a direct tax levied by state governments in India on income earned through a profession, trade, calling, or employment - deducted by the employer from an employee's salary and deposited with the state, under the authority of Article 276 of the Constitution. Despite the name, it isn't limited to "professionals" in the everyday sense; salaried employees, self-employed individuals, traders, and practising professionals like doctors and lawyers can all be liable, depending on the state's specific Act.
The Rs. 2,500 constitutional ceiling
Article 276(2) caps total Professional Tax payable by any one person at Rs. 2,500 per year, regardless of how a state structures its slabs. Within that ceiling, each state sets its own income slabs, exemption thresholds, and payment cycle independently - there is no central Professional Tax Act, so the rules, rates, and even whether PT applies at all vary considerably from one state to the next.
Who actually levies it, and who doesn't
Only around 20 of India's 28 states and 8 union territories currently levy Professional Tax; large states including Delhi, Haryana, Uttar Pradesh, Rajasthan, and Uttarakhand levy none at all. Among states that do levy it, payment cycles differ meaningfully - most collect monthly, while Tamil Nadu, Kerala, and Puducherry work on a half-yearly cycle, and a few states collect annually.
Registration, deduction and filing basics
An employer must register for Professional Tax within 30 days of employing staff, and deduct the applicable slab amount from salary each pay cycle for onward deposit to the state government. Employers above a certain employee count typically file monthly, while smaller employers may file quarterly. Failure to register, deduct, or deposit on time typically attracts interest and a penalty under the relevant state Act.
Levies professional tax20
Does not levy professional tax15
- Andaman and Nicobar Islands
- Arunachal Pradesh
- Chandigarh
- Chhattisgarh
- Dadra and Nagar Haveli and Daman and Diu
- Delhi
- Haryana
- Himachal Pradesh
- Jammu and Kashmir
- Ladakh
- Lakshadweep
- Odisha
- Rajasthan
- Uttar Pradesh
- Uttarakhand
What is the Labour Welfare Fund?
The Labour Welfare Fund (LWF) is a statutory contribution, made jointly by employer, employee, and in some states the state government, that funds welfare measures for workers in the unorganised and organised sectors - housing, medical care, education for workers' children, recreational facilities, and vocational training, among others, administered by a state-level Labour Welfare Board.
There is no central LWF Act
Unlike Provident Fund or ESI, which run under unified central legislation, Labour Welfare Fund is entirely state-legislated - each state that operates one has its own separate Act, its own contribution amounts, its own employer-to-employee contribution ratio, and its own payment cycle. Only 16 of India's states and union territories currently operate an LWF at all; large states including Uttar Pradesh, Rajasthan, Bihar, and Jharkhand have no LWF scheme whatsoever.
Contribution amounts vary enormously between states
There is no standard employer-to-employee contribution ratio nationally. Some states split contributions close to evenly, others load the burden heavily onto the employer - West Bengal, for instance, collects a far larger employer share relative to the employee's, while other states use a more moderate ratio. Payment frequency also differs: some states collect half-yearly, others annually, and the applicability threshold (the minimum employee headcount before LWF applies) varies by state too, with some states recently lowering their threshold to bring smaller establishments into scope.
How the contribution is typically used
Labour Welfare Boards generally apply fund proceeds toward education assistance for workers' children, medical and health facilities, housing schemes, recreational and cultural activities, and vocational or skill training - the exact mix of benefits differs by state and is set out in each state's own LWF Act and rules.
Operates a labour welfare fund16
No labour welfare fund19
- Andaman and Nicobar Islands
- Arunachal Pradesh
- Assam
- Bihar
- Himachal Pradesh
- Jammu and Kashmir
- Jharkhand
- Ladakh
- Lakshadweep
- Manipur
- Meghalaya
- Mizoram
- Nagaland
- Puducherry
- Rajasthan
- Sikkim
- Tripura
- Uttar Pradesh
- Uttarakhand
Summaries are for guidance only and are not a substitute for the official notification or professional advice.