The Government of Assam, Labour Welfare Department, has revised the Variable Dearness Allowance (VDA) for workers covered under various scheduled employments.
The notification was issued on 17 June 2026, and the revised VDA is applicable retrospectively from 1 January 2026.
Revised VDA & Wages
| Category | Basic Wages/Month | New VDA/Month | Total Wages/Month |
|---|---|---|---|
| Unskilled Workers | ₹7,200 | ₹189.36 | ₹10,543.39 |
| Semi-Skilled / Unskilled Supervisory | ₹8,400 | ₹220.92 | ₹12,257.43 |
| Skilled / Clerical Workers | ₹10,500 | ₹276.15 | ₹15,322.74 |
| Highly Skilled Workers | ₹13,500 | ₹355.05 | ₹19,709.98 |
What Employers Should Do
Employers covered under the scheduled employments should:
- Review the applicable minimum wages.
- Update payroll and salary records.
- Calculate the revised VDA from 1 January 2026.
- Pay any applicable difference arising due to the retrospective effect.
- Ensure future salary processing follows the revised rates.
The notification covers several scheduled employments, including shops and commercial establishments, hotels and restaurants, construction, transport, manufacturing, agriculture and other listed industries.

