The Labour Commissioner of Gujarat has issued a notification revising the special allowance rates under the Minimum Wages Act, 1948, for the period from October 1, 2025, to March 31, 2026.
The revised allowance, calculated based on the cost of living index, is applicable in addition to the basic wages set for each scheduled occupation across the state.
📌 Key Details of the Notification
| Sl. No. | Category of Occupation | Daily Special Allowance (₹) |
| 1 | 46 Scheduled Occupations, including Ship Breaking and Sweeping & Cleaning work | ₹ 148.50 |
| 2 | 6 Sector-Specific Occupations: 1. Brick Manufacturing 2. Jari Industry 3. Ready-made Garments 4. Salt Industry 5. Tobacco and Bidi Making 6. Agricultural Sector | ₹ 134.00 |
These allowances are applicable daily and are to be paid in addition to the government-fixed basic minimum wages.
🧾 Legal Basis
This revision has been made under the authority of the Minimum Wages Act, 1948, which mandates periodic adjustment of wages based on the cost-of-living index to ensure fair compensation for workers.
🏭 Who Needs to Comply
The new rates apply to:
- All employers covered under the 46 scheduled employments.
- Employers in the 6 notified sectors mentioned above.
- Both organized and unorganized sectors where these occupations are carried out.
⚠️ Employer Advisory
Employers must:
- Update payroll systems to reflect new special allowance rates.
- Ensure timely and correct disbursement of wages from October 1, 2025, onward.
- Maintain compliance records for audit and inspection.
Non-compliance may attract penalties under the Minimum Wages Act.
📅 Effective Period
These revised special allowance rates are valid from:
🗓 October 1, 2025, to March 31, 2026
A fresh revision is likely to be announced post-March 2026, based on the prevailing cost of living index.
💬 Conclusion
This update ensures wage protection and inflation adjustment for workers across Gujarat. Employers are advised to promptly implement the changes and continue adhering to statutory obligations under labour laws.