What has changed
The Labour Commissioner has declared the revised Special Allowance (VDA) payable with the basic minimum wages under the Minimum Wages Act, 1948 for the half-year 1 July to 31 December 2026, for all scheduled employments in Maharashtra. For shops & commercial establishments the Special Allowance is now ₹4,134 per month (earlier ₹3,900), the same in all zones and skill levels.
Shops & commercial establishments (per month)
| Zone | Class of worker | Basic (₹) | Special Allowance (₹) | Total minimum wage (₹/month) | Per day (₹) |
|---|---|---|---|---|---|
| Zone I | Skilled | 11,632 | 4,134 | 15,766 | 606.38 |
| Zone I | Semi-skilled | 10,856 | 4,134 | 14,990 | 576.54 |
| Zone I | Unskilled | 10,021 | 4,134 | 14,155 | 544.42 |
| Zone II | Skilled | 11,036 | 4,134 | 15,170 | 583.46 |
| Zone II | Semi-skilled | 10,260 | 4,134 | 14,394 | 553.62 |
| Zone II | Unskilled | 9,425 | 4,134 | 13,559 | 521.50 |
| Zone III | Skilled | 10,440 | 4,134 | 14,574 | 560.54 |
| Zone III | Semi-skilled | 9,664 | 4,134 | 13,798 | 530.69 |
| Zone III | Unskilled | 8,828 | 4,134 | 12,962 | 498.54 |
Other scheduled employments — total per month (₹)
| Employment | Special Allowance (₹/month) | Zone I (Unskilled / Semi / Skilled) | Zone II | Zone III |
|---|---|---|---|---|
| Factories (s.2(m), Factories Act) | 3,600 | 13,950 / 15,045 / 16,205 | 13,305 / 14,400 / 15,370 | 12,600 / 13,760 / 14,855 |
| Engineering industry | 2,790 | 16,800 / 17,815 / 19,240 | 16,395 / 17,410 / 18,835 | 15,585 / 16,595 / 18,015 |
| Medicines & drug manufacturing | 2,790 | 16,960 / 17,975 / 19,395 | 16,355 / 17,370 / 18,790 | 15,945 / 16,960 / 18,380 |
| Chemical fertilizer | 918 | 15,023 / 16,568 / 18,103 | 14,398 / 15,943 / 17,478 | 13,818 / 15,318 / 16,858 |
| Road & building construction | 3,198 | 22,463 / 23,543 / 25,058 | 21,598 / 22,673 / 24,188 | 20,728 / 21,808 / 23,323 |
| Hotels & restaurants | 8,176 | 14,676 / 15,176 / 15,876 | 14,376 / 14,876 / 15,576 | 14,176 / 14,676 / 15,376 |
Totals = basic + special allowance, from the English translation of the notification. Zones are as defined in the basic notification for each employment. Private security guards are covered by the Security Guards Boards’ own wage schemes. For any employment not listed, refer to the notification.
What employers should do
- Apply the revised rates from the July 2026 wage period and pay arrears for July 2026 onwards — the notification was issued on 05-08-2026 with effect from 01-07-2026.
- Establishments employing more than 50 workers must also pay 5% house rent allowance under the Maharashtra Workmen’s Minimum House Rent Allowance Act, 1983.
- Recheck overtime, PF/ESI wages and contractor bills linked to the minimum wage.
- Display the revised rates and ensure contractors pay them to contract labour.
- The next revision is due from 1 January 2027.
⬇ Notification copy (PDF, Marathi) English translation (PDF) Labour Commissioner, Maharashtra Ask Phoenix about applicability
This is an explanatory summary prepared by Phoenix Worldwide for employers’ convenience. The official notification/circular issued by the Government is the only authoritative text. Please refer to the official copy and contact us for an applicability review for your establishment.