What Changed: WB October 2024 Notification Summary
The West Bengal Labour Department issued its revised minimum wage notification in October 2024, effective for the period 2024–25 and carried into 2025–26 pending further revision. The notification revised both the Basic and Variable Dearness Allowance (VDA) components across all skill categories under the Minimum Wages Act, 1948.
The revision follows a bi-annual review of the Consumer Price Index for Industrial Workers (CPI-IW), which determines the DA component. Employers must update their payroll immediately to comply with the revised rates.
Minimum wages in West Bengal are revised twice a year — April and October — based on the CPI-IW index. Always refer to the latest Government Gazette for the current applicable rates.
Revised Wage Rates Table — WB 2024–25
| Category | Basic (₹/day) | DA (₹/day) | VDA (₹/day) | Total Daily | Total Monthly (26 days) |
|---|---|---|---|---|---|
| Unskilled | ₹149 | ₹75 | ₹25 | ₹249 | ₹6,474 |
| Semi-Skilled A | ₹166 | ₹90 | ₹30 | ₹286 | ₹7,436 |
| Semi-Skilled B | ₹176 | ₹95 | ₹35 | ₹306 | ₹7,956 |
| Skilled A | ₹200 | ₹106 | ₹30 | ₹336 | ₹8,736 |
| Skilled B | ₹215 | ₹116 | ₹33 | ₹364 | ₹9,464 |
| Highly Skilled | ₹235 | ₹126 | ₹30 | ₹391 | ₹10,166 |
How to Calculate the Correct Minimum Wage
The correct minimum wage payable = Basic + DA + VDA. Employers must not pay below this combined figure for any working day. The monthly minimum wage assumes 26 working days per month (as per WB practice for scheduled employment).
Scheduled vs Non-Scheduled Employment
Scheduled employments (listed in the Schedule to the WB Minimum Wages Act) have specific rates notified by the government. Non-scheduled employments are required to pay a minimum floor wage as prescribed centrally. Ensure you identify which category your establishment falls under.
Industries Covered Under WB Minimum Wages Act
| Industry / Employment Type | Scheduled? | Applicable Skill Category |
|---|---|---|
| Shops & Commercial Establishments | Yes | Unskilled to Highly Skilled |
| Construction (Building & Road) | Yes | Unskilled to Skilled A |
| Factories (General) | Yes | All categories |
| IT / Software Establishments | No (Floor wage) | Skilled / Highly Skilled |
| Tea Plantations | Yes (separate notification) | Pluckers, Field Workers, Factory Workers |
| Security Guards | Yes | Semi-Skilled A |
| Domestic Workers | Yes | Unskilled / Semi-Skilled |
Employer Compliance Obligations
- Notice Boards: Display the revised minimum wage rate at the workplace in a conspicuous place (Form X under WB Minimum Wages Rules).
- Form II — Wage Register: Maintain a prescribed format wage register showing wage components separately for each worker.
- Payslip / Wage Slip: Issue payslip clearly showing Basic, DA, VDA, deductions, and net payment. Must be signed by employer representative.
- Annual Return: File Form III (Annual Return) by 31st January each year with details of employment and wages paid.
- Overtime Rates: Minimum overtime rate = 2× the ordinary minimum wage rate for every hour worked beyond 9 hours/day or 48 hours/week.
Month-by-Month DA Revision Schedule
| Period | DA Revision | Basis |
|---|---|---|
| April – September | April notification | CPI-IW for Oct–Dec (prior year) |
| October – March | October notification | CPI-IW for Apr–Jun (same year) |
Penalty for Non-Payment of Minimum Wages
Non-payment or underpayment of minimum wages is a cognizable criminal offence under the Minimum Wages Act, 1948 (as applicable in WB). Penalties include:
- Fine of ₹500 to ₹1,000 per default per employee
- Imprisonment up to 6 months
- Payment of arrears to affected workers with interest
- Prosecution of the employer/manager personally
WBLC (West Bengal Labour Commissioner) inspections have increased sharply — over 40 prosecutions were filed in FY 2024–25 alone. Inspectors are specifically targeting wage registers and payslip formats. Ensure your wage records are in the prescribed format and updated with the latest rates.