Minimum Wages in Goa (2026): Zone A and Zone B Rates, the April 2026 VDA and Worked Payroll

If you run a shop in Panaji, a restaurant in Calangute, a pharma unit in Verna or a garage in Margao, Goa's minimum wage orders set the floor for your staff's pay. Goa fixes a basic daily wage for each scheduled employment and adds a variable dearness allowance (VDA) twice a year, with slightly higher rates in its urban Zone A. This page sets out the rates from 1 April 2026 — the latest in force when we checked on 9 October 2026 — with how the VDA is worked out, worked ₹ payroll, the arrears that late orders create and the mistakes that lead to claims.

Quick answer

From 1 April 2026, an unskilled employee in a Goa shop or commercial establishment must get at least ₹561 a day (₹14,586 a month) in Zone A and ₹556 a day (₹14,456) in Zone B — the 2023 basic wage plus VDA of ₹149 a day.

• Skilled and clerical: ₹17,602 (Zone A) / ₹17,472 (Zone B)

• VDA ₹149 a day for all 20 scheduled employments, up from ₹138 a day

• Monthly rate = daily rate × 26

• October 2026 VDA not yet issued as of 9 October 2026

Goa minimum wages for shops from 1 April 2026

The shops schedule — employment in any shop or commercial establishment other than a residential hotel, restaurant or eating house — covers most small businesses. Its basic wages were revised by notification No. 24/21/2009-LAB-III/(01)/551 of 10 August 2023, one of a set of notifications issued that day for 20 scheduled employments. The Commissioner, Labour and Employment adds VDA on top every April and October.

Every total is the basic wage plus ₹149 a day, and the monthly figure is the daily total multiplied by 26. Clerical staff — accountants, cashiers, billing clerks, typists — sit at the same rate as skilled workers, so a receptionist in a Panaji office is owed ₹17,602 a month, not the semi-skilled rate.

Goa minimum wage calculator

Zone / employment

Shops — Zone AShops — Zone B

Skill level / category

UnskilledSemi-skilledSkilled / clerical

Days worked in the month

Overtime hours

Actual wage paid (₹/month, optional)

Months underpaid

A full month is 26 working days; the daily rate is the monthly rate ÷ 26 where the order fixes only a monthly figure.

Monthly minimum (26 days)₹14,586

Daily rate₹561

Pay for 26 days₹14,586

Overtime at 2× (₹140.25/hour)₹0

Minimum gross pay this month₹14,586

Overtime is paid at twice the ordinary rate (daily rate ÷ 8 hours). Arrears assume the same shortfall in every month since the rates took effect on 1 April 2026; a claim under the Code on Wages must generally be filed within 3 years. Estimates only — check the order for your employment.

Zone A and Zone B

Goa's notifications split the state into two zones. Zone A is the urban zone: the Corporation of the City of Panaji and municipal council areas such as Margao, Vasco, Mapusa, Ponda, Bicholim, Curchorem, Quepem, Sanguem, Canacona, Pernem, Valpoi, Sanquelim and Cuncolim. Zone B is everywhere else — the village panchayat areas that include many of the coastal and industrial belts.

The difference is small — ₹5 a day of basic wage in each category, or ₹130 a month — but it is a frequent source of underpayment. The zone follows the place of work, not the employer's registered office. A business with a head office in Panaji and a warehouse in a village panchayat pays Zone A rates at the office and Zone B rates at the warehouse. If your establishment sits near a municipal boundary, ask the Labour office which zone applies and keep the answer on file. When in doubt, paying the Zone A rate removes the risk. Staff who move between sites during the month — a delivery driver who works from a Zone B depot but spends most days in Panaji, for example — are simplest to pay at the higher rate throughout.

How Goa's VDA is calculated

Goa links VDA to the All-India Consumer Price Index for industrial workers on the older 2001=100 series. The base is 379 points. Every six months the Commissioner, Labour and Employment takes the average index for the previous six months and fixes VDA for the rise above 379.

For the order effective 1 April 2026, the average for June to December 2025 was 424.8, rounded to 425 — a rise of 46 points — giving VDA of ₹149 a day. The previous order, effective 1 October 2025, set VDA at ₹138 a day, so daily rates rose by ₹11 in April 2026, or ₹286 a month. In 2024 the April VDA was ₹125 a day.

The April 2026 order lists the 20 scheduled employments it covers, each with its own basic-wage notification of 10 August 2023:

They are: shops and commercial establishments; residential hotels, restaurants and eating houses; watch and ward; commercial or industrial establishments not covered by another entry; construction and maintenance of roads and buildings, stone breaking and crushing, and building maintenance; pharmaceuticals; electronic goods and components; automobile repair workshops and garages; public and private motor transport; private hospitals, nursing homes, clinics and laboratories; printing and book binding; processing and canning of food, fish and beverages; breweries and distilleries; readymade garments; bricks and tiles; saw mills; agriculture; and cotton textiles, spinning and weaving.

The VDA is the same in all of them. Basic wages differ by employment, so for anything other than shops, take the basic rate from your employment's 2023 notification and add ₹149 a day.

Goa minimum wages, 2023–26

10 Aug 2023

New basic wages for 20 scheduled employments

1 Apr 2024

VDA ₹125 a day

1 Oct 2025

VDA ₹138 a day (order dated 7 Nov 2025)

1 Apr 2026

VDA ₹149 a day (order dated 29 Apr 2026)

1 Oct 2026

Next VDA due — not issued as of 9 Oct 2026

Late orders and VDA arrears

Goa's VDA orders take effect from 1 April and 1 October but are often signed weeks later. The October 2025 order was dated 7 November 2025 and the April 2026 order 29 April 2026. Because VDA applies from the effective date, an employer who waits for the order before updating payroll owes the difference for the months in between.

Take a Zone A shop that kept paying an unskilled helper ₹550 a day (the October 2025 rate) for April, May and June 2026 and updated payroll in July. It owes ₹11 × 26 × 3 = ₹858 in arrears, plus EPF and ESI on that amount. Show it as a separate "VDA arrears" line on the salary slip with the calculation on file.

Arrears are owed to everyone who worked during the period, including staff who have since left; record your attempts to reach them and keep the money aside if you cannot. VDA is part of wages for EPF and ESI, so deduct and deposit both on the arrears in the month you pay them, and mention the period covered in the remittance. If you use a contractor, ask for proof that the contractor has paid the same arrears to the workers on your premises — under the Code on Wages, an unpaid claim can come back to you as principal employer.

The October 2026 order had not appeared when we checked on 9 October 2026. If the index has kept rising, there will be a further increase from 1 October 2026; set aside a provision so you can pay the difference promptly when it is announced.

Which category is each job in?

Goa's notifications use four classes — unskilled, semi-skilled, skilled and clerical — and the shops schedule pays skilled and clerical staff the same. As a working rule, unskilled jobs are those that need no training or prior experience: helpers, loaders, packers, cleaners, peons, sweepers and watchmen. Semi-skilled jobs need some experience on the job and are done under someone else's direction, such as an assistant cook, a junior salesperson or a machine helper. Skilled jobs need a trade learnt through training or long experience — electricians, drivers, mechanics, tailors, cooks who run a kitchen. Clerical jobs are office and accounts work: billing, cashiering, typing, data entry and reception.

Classify by what the person actually does, not the title in the appointment letter. A "helper" in a garage who has been servicing bikes on his own for years is doing skilled work. When duties straddle two classes, pay the higher rate; the extra cost is small next to a claim for three years of arrears plus compensation.

Shop categories in Goa (from 1 April 2026, Zone A)

Class	Typical jobs	Per day	Per month
Unskilled	Helpers, loaders, packers, cleaners, peons, watchmen	₹561	₹14,586
Semi-skilled	Assistant cooks, junior salespersons, machine helpers	₹622	₹16,172
Skilled	Electricians, drivers, mechanics, tailors	₹677	₹17,602
Clerical	Billing clerks, cashiers, typists, receptionists	₹677	₹17,602

Unskilled

Typical jobs

Helpers, loaders, packers, cleaners, peons, watchmen

Per day

₹561

Per month

₹14,586

Semi-skilled

Typical jobs

Assistant cooks, junior salespersons, machine helpers

Per day

₹622

Per month

₹16,172

Skilled

Typical jobs

Electricians, drivers, mechanics, tailors

Per day

₹677

Per month

₹17,602

Clerical

Typical jobs

Billing clerks, cashiers, typists, receptionists

Per day

₹677

Per month

₹17,602

Hotels, restaurants and the tourist season

Residential hotels, restaurants and eating houses have their own 2023 notification, separate from shops, with their own basic wages; the ₹149 a day VDA applies on top. Because the season runs roughly from October to May, many beach shacks, guesthouses and restaurants hire most of their staff on short contracts. The minimum wage applies from the first day of work, whatever the length of the contract, and seasonal workers who come from other states are entitled to the same rate as local staff.

Two practices cause trouble in this sector. The first is treating tips or a share of the service charge as part of the minimum wage. Tips and service-charge distributions are paid on top; they cannot make up a shortfall in the basic wage plus VDA. The second is deducting the cost of food and lodging from wages without the worker's agreement. Deductions for accommodation and amenities are allowed only where the employee has accepted them, and total deductions in a month cannot exceed 50% of wages of wages.

Daily-rated and part-time workers

Many Goa employers pay casual workers by the day — construction helpers, cashew factory hands, seasonal kitchen staff. The daily total in the notification is the floor for each day worked. For part-time work, divide the daily rate by eight to get an hourly floor, as in the part-time example below. If you pay by the piece, the piece rate must let a worker of ordinary ability earn at least the daily rate for an eight-hour day.

Keep a daily attendance record for casual workers and pay them through a bank account where you can. If a dispute arises, the attendance register and the bank statement are your proof that the minimum was paid; cash payments without a signed receipt leave you with nothing to show an inspector.

Worked payroll examples in ₹ (from 1 April 2026)

Example 1 — a helper in a Panaji hardware shop (Zone A, unskilled). Minimum gross ₹14,586.

• ESI (wages below ₹21,000/month): employee 0.75% ≈ ₹109.40; employer 3.25% ≈ ₹474.05
• EPF at 12% of wages (if covered): ₹1,750.32 each side
• Net pay before professional tax ≈ ₹12,726.28

Example 2 — a packer in a village-panchayat warehouse (Zone B, unskilled). ₹14,456. ESI ≈ ₹108.42; EPF ₹1,734.72; net ≈ ₹12,612.86.

Example 3 — a billing clerk in a Margao showroom (Zone A, clerical). ₹17,602. ESI ≈ ₹132.02; EPF ₹2,112.24; net before professional tax ≈ ₹15,357.74. Overtime under the Code on Wages is twice the normal rate of wages: ₹677 ÷ 8 × 2 ≈ ₹169.25 an hour.

Example 4 — a part-time cleaner in a Zone B office, three hours a day. Hourly floor = ₹556 ÷ 8 = ₹69.50, so ₹208.50 for each three-hour day. Paying a round ₹150 a day is below the minimum.

Monthly minimum-wage check for a Goa employee

Step 1

Find the employment's 2023 basic wage

Step 2

Zone A or B?

place of work

Step 3

Add VDA

₹149 a day from Apr 2026

Step 4

× 26 for the month

Step 5

Overtime at 2×

Step 6

ESI / EPF / PT

Step 7

Pay by the 7th with a wage slip

Employer duties under the Code on Wages

The Code on Wages, 2019 has applied since 21 November 2025. Its savings clause keeps existing state notifications in force until replaced, which is why Goa's VDA orders still cite the 2023 notifications. The national floor wage had not been notified when we checked; the old advisory figure was ₹176 a day (advisory, 2017).

• Pay on time — monthly wages before the end of the 7th day of the next month; full and final settlement within 2 working days.
• Deductions — no more than 50% of wages of wages in total.
• Contract labour — contract workers must get at least the notified rate for the work; the principal employer is answerable if the contractor underpays.
• Records — keep employee, wage and attendance registers and issue a wage slip every period.

Goa's tourism businesses have a particular exposure. Seasonal staff hired from other states for the October–May season are covered from their first day, and a contractor supplying housekeeping or security staff to a resort must pay at least the rate for the employment the work falls under. Ask contractors for their wage registers and proof of payment by bank transfer, and check that ESI and EPF are being deposited for workers on your premises.

Goa minimum wage checklist

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• Find your employment's basic wage in the 10 August 2023 notifications
• Decide Zone A or Zone B by place of work
• Add ₹149 VDA a day from 1 April 2026; multiply by 26 for the month
• Pay arrears if payroll was updated after 1 April 2026
• Treat clerical staff at the skilled rate
• Watch for the October 2026 VDA order and pay any arrears

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Common mistakes Goa employers make

Using last season's rate. Payroll still on ₹550 a day for unskilled Zone A staff is ₹286 a month short since April 2026.

Applying Zone B rates in a municipal area. Margao, Vasco, Mapusa and Ponda are Zone A.

Treating clerks as semi-skilled. Clerical staff are paid at the skilled rate in the shops schedule.

Dividing by 30. The monthly rate is daily × 26; dividing a monthly salary by 30 to check the daily rate understates what you owe for a day's work.

Counting benefits towards the minimum. Employer EPF and ESI, bonus, tips, service charge and overtime come on top of the minimum wage, not as part of it.

What happens if you underpay

A worker, a group of workers or a union can claim unpaid minimum wages under the Code on Wages within 3 years, and the authority can award the shortfall plus compensation of up to 10 times the claim. Paying below the minimum is an offence with a fine of up to ₹50,000 for a first offence and up to ₹1 lakh fine and/or 3 months' imprisonment for a repeat. Calculate arrears period by period at the VDA then in force.

Official links

• Labour Department, Goa — Minimum WagesNotifications and VDA orders
• Labour Department, Goa — Notifications
• The Code on Wages, 2019 (India Code)
• S.O. 5109(E) — ₹25,000 PF wage ceiling

What to do next

Move every scheduled employee to the April 2026 rate for their zone and category, pay any arrears back to 1 April, and watch for the October 2026 VDA order. Then issue wage slips showing basic, VDA, arrears, overtime, ESI and EPF with our free salary slip generator, and read how to make a salary slip. If you also employ people in neighbouring states, compare our Maharashtra and Karnataka pages and our Code on Wages guide.

This is general information, not legal or tax advice — confirm on the official source or with a professional.

Frequently asked questions

What is the minimum wage in Goa in 2026?

From 1 April 2026, an unskilled employee in a Goa shop or commercial establishment must get at least ₹561 a day (₹14,586 a month) in Zone A and ₹556 a day (₹14,456 a month) in Zone B. That is the basic wage fixed in August 2023 plus VDA of ₹149 a day.

What is the VDA in Goa from April 2026?

The Commissioner, Labour and Employment fixed VDA at ₹149 a day from 1 April 2026, up from ₹138 a day from 1 October 2025. It is based on the average All-India CPI for industrial workers (2001=100) for June–December 2025 of 424.8, rounded to 425 — 46 points above the base of 379. The same VDA applies to all 20 scheduled employments.

What are Zone A and Zone B in Goa minimum wages?

Zone A covers the Corporation of the City of Panaji and the municipal council areas such as Margao, Vasco, Mapusa and Ponda. Zone B is the rest of the state. Zone A basic wages are ₹5 a day higher in each category. Confirm your establishment's zone with the Labour office if it sits near a municipal boundary.

How is the monthly minimum wage calculated in Goa?

Multiply the daily rate by 26. For an unskilled Zone A shop employee that is ₹561 × 26 = ₹14,586.

Has Goa announced minimum wages from October 2026?

We could not find a VDA order effective 1 October 2026 when we checked on 9 October 2026. Goa revises VDA each April and October, and orders often come weeks later — the October 2025 order was dated 7 November 2025 and the April 2026 order 29 April 2026. Pay the difference as arrears once it is issued.

What is the minimum wage for skilled workers and clerks in Goa?

Skilled and clerical employees in shops and commercial establishments get the same rate: ₹17,602 a month (₹677 a day) in Zone A and ₹17,472 (₹672 a day) in Zone B from 1 April 2026. Semi-skilled staff get ₹16,172 in Zone A and ₹16,042 in Zone B.

Sources & verification

Figures on this page were checked against the sources below when it was last reviewed on 9 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify

1. 1.Order of the Commissioner, Labour & Employment, Goa revising VDA to ₹149 a day w.e.f. 01.04.2026 (dated 29.04.2026) — copy of the order — Office of the Commissioner, Labour and Employment, Goa (copy hosted by Lexplosion) · accessed 9 October 2026
2. 2.Labour Department, Goa — Minimum Wages page — Labour Department, Government of Goa · accessed 9 October 2026
3. 3.Revision of minimum wages – Goa (29 April 2026) — AscentHR · accessed 9 October 2026
4. 4.Goa revision of minimum wages (11 August 2023) — AscentHR · accessed 9 October 2026
5. 5.Latest minimum wages for shops and establishments in Goa (October 2025) — DCPSOL · accessed 9 October 2026
6. 6.The Code on Wages, 2019 (No. 29 of 2019) — India Code, Legislative Department · accessed 9 October 2026
7. 7.Gazette of India S.O. 5109(E) dated 17.09.2026 — wage ceiling of ₹25,000 for Chapter III of the Code on Social Security — Ministry of Labour and Employment, Government of India · accessed 9 October 2026
8. 8.Government announces implementation of the four Labour Codes (21 Nov 2025) — PIB — Ministry of Labour & Employment · accessed 9 October 2026