State guide
Tamil Nadu labour law compliance
Minimum wages, Professional Tax, the Labour Welfare Fund and holidays for employers with staff in Tamil Nadu, on one page. Each figure comes from the notification or official page linked beside it.
Minimum wages
Tamil Nadu'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
Dearness allowance payable from 1 April 2026
A statement of the dearness allowance payable in each scheduled employment from 1 April 2026, based on the average consumer price index for Chennai city in 2025.
In force from
1 April 2026
- Issued by:
- Office of the Commissioner of Labour, Chennai
- Reference:
- Z3/3459/2026
- Issued:
- 18 February 2026
- Under:
- Minimum Wages Act, 1948
Rates are listed in the PDF, employment by employment or as an allowance.
Notification PDF · 7 pages, 2.5 MB
Professional Tax
Professional Tax in Tamil Nadu
A state levy that employers deduct from salaries and pay to the state, at the slabs of the state where the employee works.
Tamil Nadu Urban Local Bodies Act, 1998, and Urban Local Bodies Rules, 2023
| Up to ₹21,000 | Nil |
|---|---|
| ₹21,001 to ₹30,000 | ₹180 |
| ₹30,001 to ₹45,000 | ₹425 |
| ₹45,001 to ₹60,000 | ₹930 |
| ₹60,001 to ₹75,000 | ₹1,025 |
| Above ₹75,000 | ₹1,250 |
Due dates
Tax is deducted from August and January salaries and paid by 30 September and 31 March, with the details in Form 14. Late payment carries simple interest of 1% a month.
Registration
An employer registers on the Greater Chennai Corporation portal, without a fee, and receives a permanent number (PTNAN). Employer and employee details are uploaded there.
Greater Chennai Corporation's rates from the half-year that began on 1 October 2024, on average half-yearly income. Half-years run April to September and October to March.
Other municipalities and town panchayats use the base table in the 2023 Rules (₹135, ₹315, ₹690, ₹1,025 and ₹1,250) until their council revises it.
Collected by: Local bodies
Official sources: Greater Chennai Corporation, Revenue; Urban Local Bodies Rules, 2023. Read on 11 Oct 2026.
Labour Welfare Fund
Labour Welfare Fund in Tamil Nadu
A small contribution from employees and employers to the state's welfare board, paid in the months the state's Act names.
Employee
₹20
Employer
₹40
A year, per employee. Deducted from December wages.
When it is due
Once a year, for the year ending December. It is deducted on 31 December and paid by 31 January.
Who is covered: Rates from G.O. 161 of 2 December 2022. The state adds ₹20. Managerial staff and supervisors earning over ₹15,000 a month are excluded.
How to pay: Online, with Form A, on the board's portal.
Tamil Nadu Labour Welfare Fund Act, 1972
Official sources: G.O. (Ms) No. 161, 2022; Gazette No. 538, 2022. Read on 11 Oct 2026.
Holidays
National holidays, and Tamil Nadu's own rule
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
- Festival holidays
- The employer picks its festival holidays from the state's list, and the Inspector must approve them before they are displayed at the workplace.
Keep going
Due dates and services for Tamil Nadu
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
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