The Government of West Bengal, vide Notification No. 07/Stat/14/RW/24/2023/LCS/JLC dated 09.01.2026, has officially revised the minimum rates of wages and Variable Dearness Allowance (VDA) for scheduled employments under the Minimum Wages Act, 1948.
Employers must ensure immediate implementation of the revised wage rates from January 2026 payroll onwards.
🔍 Key Compliance Impacts
âś… Increase in Wage & Payroll Cost
The revision will result in higher labour costs across industries, especially for establishments employing workers at minimum wage levels.
âś… Mandatory Salary Structure Revision
Existing wage structures must be amended to align with the revised Basic + VDA rates as per the notification.
âś… Higher PF and ESIC Contributions
Since statutory contributions are wage-linked, this revision will increase:
Provident Fund (PF) liability
ESIC contribution outflow
âś… Payroll & Statutory Systems Update Required
Employers must update wage sheets, payroll software, statutory registers, and contractor compliance records accordingly.
⚠️ Non-Compliance Consequences
Failure to pay revised minimum wages may attract:
Penalties and interest
Prosecution under labour laws
Inspection and recovery proceedings
