Background
Under the Minimum Wages Act, 1948 (Central Act No. 11 of 1948), the Government of Goa fixes and periodically revises minimum rates of wages for scheduled employments in the State, and these rates are linked to a Variable Dearness Allowance (VDA) that moves with the cost-of-living index. The basic minimum rates for the scheduled employments were revised through separate notifications dated August 10, 2023.
The Office of the Commissioner, Labour and Employment, Panaji, has now issued an Order (No. CLE/PA/MWA-VDA/(10)/2016/1547, dated April 29, 2026) revising the VDA payable across those employments, in exercise of the powers conferred by the Government vide the notifications dated August 10, 2023. The Order revises the VDA on the basis of the average Consumer Price Index Number for Industrial Workers for the preceding six months, i.e. June 2025 to December 2025, which reached 424.8 (rounded to 425 points) from 379 (Base 2001=100), an increase of 46 points. The revised VDA is ₹149 per day and takes effect from April 1, 2026. The revision covers 20 scheduled employments, each governed by a separate notification dated August 10, 2023, as detailed below.
Applicability
The revised VDA applies to all employers in the State of Goa engaging employees in the twenty scheduled employments covered by the Order, including shops and commercial establishments, hotels, restaurants and eating houses, watch and ward services, other commercial and industrial establishments, road and building construction and maintenance, stone breaking and crushing, pharmaceutical units, cashew factories, cinemas, electronics units, automobile workshops, motor transport undertakings, private hospitals, nursing homes and clinics, printing and book binding units, food processing and canning units, breweries and distilleries, readymade garment units, bricks and tiles units, saw mills, agriculture, and cotton textile and allied units. The uniform VDA of ₹149 per day is payable to all categories of employees employed in these scheduled employments.
Compliance Requirements
The Commissioner has revised the VDA to ₹149 per day for all categories of employees in the scheduled employments, effective April 1, 2026. Employers must add this VDA to the basic minimum rate notified for the relevant employment and category (unskilled, semi-skilled, skilled, highly skilled/supervisory and clerical) under the August 10, 2023 notifications, and update payroll accordingly. The Order itself does not restate the basic rates or the resulting total daily or monthly wage.
Particular | Earlier | Revised (w.e.f. April 1, 2026) |
Variable Dearness Allowance | [Earlier rate to be confirmed] | ₹149 per day |
Average CPI for Industrial Workers (Base 2001=100) | 379 | 425 (424.8, rounded) |
Increase in CPI | — | 46 points |
CPI reference period | — | June 2025 to December 2025 |
The VDA revision applies to the following scheduled employments, each governed by its own notification dated August 10, 2023, which continues to fix the basic minimum rates for that employment.
S. No. | Scheduled Employment | Notification No. (dated 10.08.2023) |
1 | Employment in any shop and commercial establishment other than a residential hotel, restaurant or eating house | 24/21/2009-LAB-III/(01)/551 |
2 | Employment in any residential hotel, restaurant or eating house | 24/21/2009-LAB-III/(02)/552 |
3 | Employment in Watch and Ward | 24/21/2009-LAB-III/(03)/553 |
4 | Employment in any commercial or industrial establishment engaged in commercial, manufacturing and service activities, other than those covered under any other entry in the Schedule | 24/21/2009-LAB-III/(04)/554 |
5 | Employment in (i) construction or maintenance of roads or in building operations, (ii) stone breaking and stone crushing, and (iii) maintenance of building | 24/21/2009-LAB-III/(05)/555 |
6 | Employment in the pharmaceutical industry and units engaged in the manufacture, sale and distribution of medicines and pharmaceutical products | 24/21/2009-LAB-III/(06)/556 |
7 | Employment in cashew factories and establishments | 24/21/2009-LAB-III/(07)/557 |
8 | Employment in the cinema exhibition industry | 24/21/2009-LAB-III/(08)/558 |
9 | Employment in units engaged in the manufacture, assembling of electronic goods and components and distribution and sale of electronic products | 24/21/2009-LAB-III/(09)/559 |
10 | Employment in automobile repairing workshops and garages | 24/21/2009-LAB-III/(10)/560 |
11 | Employment in public motor transport undertaking and private motor transport undertaking | 24/21/2009-LAB-III/(11)/561 |
12 | Employment in private hospitals, nursing homes, dispensaries, medical clinics, radiology, pathology laboratories and surgical clinics, including establishments where medical treatment is given to patients | 24/21/2009-LAB-III/(12)/562 |
13 | Employment in any industry in which printing by letter press, lithography, photogravure or other similar work incidental to such process, or book binding, is carried on | 24/21/2009-LAB-III/(13)/563 |
14 | Employment in processing and canning of food stuff including fish and beverages | 24/21/2009-LAB-III/(14)/564 |
15 | Employment in breweries and distilleries | 24/21/2009-LAB-III/(15)/565 |
16 | Employment in readymade garments manufactory | 24/21/2009-LAB-III/(16)/566 |
17 | Employment in bricks and tiles manufacture | 24/21/2009-LAB-III/(17)/567 |
18 | Employment in saw mills | 24/21/2009-LAB-III/(18)/568 |
19 | Employment in agriculture | 24/21/2009-LAB-III/(19)/569 |
20 | Employment in cotton textile, cotton spinning, cotton pressing, manufacture of cotton fibre, thread yarn spinning and weaving including handloom weaving | 24/21/2009-LAB-III/(20)/570 |
The following conditions are drawn from the Order:
Penalty and Consequences
Under Section 22 of the Minimum Wages Act, 1948, an employer who pays an employee less than the minimum rate of wages fixed for that employee’s class of work, or who contravenes any rule or order made under Section 13 of the Act, is punishable with imprisonment for a term extending up to six months, or with fine extending up to ₹500, or with both.
Under Section 22A of the Act, any employer who contravenes any other provision of the Act or of any rule or order made thereunder, for which no specific penalty is otherwise provided, is punishable with a fine extending up to ₹500.
Disclaimer: The information contained in this Article is intended solely for personal non-commercial use of the user who accepts full responsibility of its use. The information in the article is general in nature and should not be considered to be legal, tax, accounting, consulting or any other professional advice. We make no representation or warranty of any kind, express or implied regarding the accuracy, adequacy, reliability or completeness of any information on our page/article.
