State guide
Assam labour law compliance
Minimum wages, Professional Tax, the Labour Welfare Fund and holidays for employers with staff in Assam, on one page. Each figure comes from the notification or official page linked beside it.
Minimum wages
Assam's latest notification
Read from the notification itself, with its PDF. Headline rates appear only where one clear table covers the state's employments and the notification is still current.
VDALatest
Variable dearness allowance payable from 1 January 2026
Fixes the variable dearness allowance for the listed scheduled employments from 1 January 2026, and gives the total monthly and daily wage for each skill level.
In force from
1 January 2026
- Issued by:
- Labour Welfare Department, Government of Assam
- Reference:
- No. E-238621/703
- Issued:
- 17 June 2026
Notification PDF · 2 pages, 160 KBThe scheduled employments listed in the notification Skill level Total per month Per day, with VDA Unskilled ₹10,543.39 ₹405.52 Semi-skilled or unskilled supervisory ₹12,257.43 ₹471.44 Skilled or clerical ₹15,322.74 ₹589.34 Highly skilled ₹19,709.98 ₹758.08 Quoted from the notification. The PDF lists the employments it covers and any separate rates.
Professional Tax
Professional Tax in Assam
A state levy that employers deduct from salaries and pay to the state, at the slabs of the state where the employee works.
Assam Professions, Trades, Callings and Employments Taxation Act, 1947
| Up to ₹15,000 | Nil |
|---|---|
| ₹15,001 to ₹24,999 | ₹180 |
| ₹25,000 and above | ₹208 |
Due dates
A monthly return in Form III, for the previous month's salaries, is filed by the last day of each month, with the tax paid before filing. An employer can apply in Form IIIA to file quarterly, half-yearly or yearly instead.
Registration
An employer applies for a certificate of registration within 90 days of becoming liable to pay tax. A business already registered under Assam GST is deemed registered.
These slabs were notified on 1 April 2025 and apply from their publication in the Gazette on 2 April 2025.
A person above 60 whose gross income for the year is up to ₹5 lakh is exempt.
Collected by: Finance (Taxation)
Official sources: Gazette No. 139, 2 April 2025 (slabs); The Act, chapter 1 (registration). Read on 11 Oct 2026.
Labour Welfare Fund
Labour Welfare Fund in Assam
A small contribution from employees and employers to the state's welfare board, paid in the months the state's Act names.
Not covered on this site yet
We have not confirmed whether Assam runs a Labour Welfare Fund that applies to your establishment. Ask us if you have staff here.
Holidays
Holidays in Assam
Three national holidays fall on the same dates everywhere. Festival holidays are set by each state's law and chosen by the employer from the state's list.
- 26JanRepublic DayTuesday 26 January 2027
- 15AugIndependence DaySunday 15 August 2027
- 2OctGandhi JayantiSaturday 2 October 2027
State holiday list not covered on this site yet
Assam's festival holiday list and its holiday law are not on this site yet. Festival dates move every year, so last year's list is no guide.
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Due dates and services for Assam
The compliance calendar has every monthly, quarterly and annual date. Our services run these rules for you, state by state.
Due dates
Compliance calendar
Labour, GST, TDS, income tax and ROC dates, month by month.
Open the calendar Labour law complianceS&E registration, registers, returns, displayed notices and inspections.PF and ESI compliancePF and ESI every month, with PT and LWF on each state's dates.Payroll servicesPayroll on your structure, with PT deducted state by state and LWF in the months it falls due.Licences and registrationsShop Act (S&E) registrations, factory licences and contract labour registrations.Also in the North East
Enquiry
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