State guide
Bihar labour law compliance
Minimum wages, Professional Tax, the Labour Welfare Fund and holidays for employers with staff in Bihar, on one page. Each figure comes from the notification or official page linked beside it.
Minimum wages
Bihar'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 on minimum wages from 1 April 2026
Declares variable dearness allowance on the minimum wages for 89 scheduled employments, and the resulting daily rate for each skill level from 1 April 2026.
In force from
1 April 2026
- Issued by:
- Labour Resources and Migrant Workers Welfare Department, Government of Bihar
- Under:
- Minimum Wages Act, 1948
Notification PDF · 32 pages, 4.6 MB · HindiThe 89 scheduled employments in Schedule 1(B) Skill level Per day Unskilled ₹436.00 Semi-skilled ₹452.00 Skilled ₹551.00 Highly skilled ₹672.00 Schedule III of the notification sets piece rates for 12 employments. Those are in the PDF.
Professional Tax
Professional Tax in Bihar
A state levy that employers deduct from salaries and pay to the state, at the slabs of the state where the employee works.
Bihar Tax on Professions, Trades, Callings and Employments Act, 2011
| Up to ₹3,00,000 | Nil |
|---|---|
| ₹3,00,001 to ₹5,00,000 | ₹1,000 |
| ₹5,00,001 to ₹10,00,000 | ₹2,000 |
| Above ₹10,00,000 | ₹2,500 |
Due dates
Tax deducted from the September salary is deposited by 15 November, with a statement in Form PT-IV and the annual return in Form PT-VIII by the end of November. Where liability arises later in the year, it is deducted from the February salary and deposited by 15 April.
Registration
The employer registers online in Form PT-I within seven days of becoming liable, verified by PAN and a one-time password. If the officer takes no action within one working day, the registration is treated as approved.
Bands on yearly income, from 2 February 2016. The employer deducts the year's tax in one go, from the September salary.
Collected by: Commercial Taxes
Official sources: PT Schedule (S.O. 28 and 29 of 2016); The Act and Rules, 2011; Rules amendments (Bihar e-Gazette, S.O. 323 of 2019 and S.O. 68 of 2022). Read on 11 Oct 2026.
Labour Welfare Fund
Labour Welfare Fund in Bihar
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 Bihar runs a Labour Welfare Fund that applies to your establishment. Ask us if you have staff here.
Holidays
Holidays in Bihar
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
Bihar'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.
Keep going
Due dates and services for Bihar
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.
Enquiry
Talk to a compliance expert
Share your states and headcount, and we will get back to you within 2 working hours.
- Call+91 98457 40938
- WhatsApp+91 98457 40938
- Emailinfo@nkonehrsolutions.com
- Head office, Bengaluru1163, 9th Main, 11th A Cross, Nagapura, Mahalakshmipuram, near Rajajinagar Metro Station, Rajajinagar 1st Block, Bengaluru, Karnataka 560086
