The Government of Assam has revised the Variable Dearness Allowance (VDA) for employees covered under various scheduled employments. The revised VDA is based on the increase in the Consumer Price Index (CPI) and is effective from 1 January 2026.

Key Highlights

• Revised VDA applicable from 1 January 2026.
• Based on a 2.63% increase in the Average All India Consumer Price Index (CPI-IW).
• Applicable to employees in various scheduled employments across Assam.
• Updated monthly and daily wages notified for Unskilled, Semi-Skilled, Skilled, and Highly Skilled workers.

Conclusion

Employers in Assam should update their payroll and wage calculations to ensure compliance with the revised minimum wages and VDA from 1 January 2026.