The Office of the Labour Commissioner, Government of Gujarat, has announced the revised Special Allowance (Dearness Allowance – DA) under the provisions of the Minimum Wages Act, 1948. These revised rates are linked to the Cost of Living Index and are payable over and above the existing basic minimum wages.
🔹 Revised Special Allowance Rates
The updated daily Special Allowance (DA) rates applicable for the period 1st April 2026 to 30th September 2026 are as follows:
🔹 Key Highlights
- Issuing Authority: Deputy Labour Commissioner & Competent Authority, Gandhinagar
- Circular Reference: No. Shra.Aa.6/Te.3/2026/142 to 164
- Legal Framework: Minimum Wages Act, 1948
- Nature of Payment: Mandatory variable component linked to inflation (Cost of Living Index)
🔹 Employer Action Points
Employers operating in Gujarat are advised to:
- ✔ Update payroll systems with revised DA rates effective 1st April 2026
- ✔ Ensure correct classification of employees under applicable scheduled employment
- ✔ Recalculate wages to avoid underpayment and statutory non-compliance
- ✔ Maintain proper wage records reflecting revised components
Non-compliance may lead to penalties under applicable labour laws.
🔹 Official Notification
Attached official circullar for detailed reference, employers may visit the official website of the Labour Commissioner, Gujarat:
🌐 www.col.gujarat.gov.in
