What an employer in Gujarat actually has to pay and file in 2026 — the notified minimum wage by skill level, Professional Tax, Labour Welfare Fund, the Shops & Establishments Act that applies here, and the central PF and ESI rules that do not change by state.
| Skill level | Gujarat (per month) | Central sphere rate |
|---|---|---|
| Unskilled | ₹13,013 | ₹20,358 |
| Semi-skilled | ₹13,299 | ₹22,568 |
| Skilled | ₹13,585 | ₹24,804 |
The second column is the Central Government (central sphere) rate for the same skill level — what applies to establishments under central authority such as railways, mines, ports, banking and oilfields. A state establishment pays the state figure; the two are shown side by side because contractors working on central-sphere sites in this state are paid on the central rate. Figures are read from the state's own notification and re-checked as each revision is published.
| Professional Tax | Applicable — Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act (reintroduced from April 2023). |
| Shops & Establishments Act | Gujarat Shops and Establishments Act, 2019. |
| Labour Welfare Fund | Applicable — Gujarat Labour Welfare Fund Act, 1953. |
| PF (EPFO, central) | 12% employee / 12% employer (3.67% EPF + 8.33% EPS) on Basic + DA, capped at a ₹15,000/month wage ceiling — identical in every state. |
| ESI (ESIC, central) | 0.75% employee / 3.25% employer where gross wages are ₹21,000/month or less — identical in every state. |
| Gratuity | Payment of Gratuity Act, 1972 — 15 days' wages per completed year after 5 years' service; applies to establishments with 10 or more employees in Gujarat as elsewhere. |
Stated under the four Labour Codes and this state's own legislation. Official portals for registration and filing are listed below.
As notified with effect from Oct 1, 2025, the monthly minimum wage in Gujarat is ₹13,013 for unskilled work, ₹13,299 for semi-skilled work and ₹13,585 for skilled work. Rates are revised twice a year in most states when the variable dearness allowance is refixed.
Applicable — Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act (reintroduced from April 2023).
Gujarat Shops and Establishments Act, 2019.
Applicable — Gujarat Labour Welfare Fund Act, 1953.
No. EPF at 12% employee and 12% employer on Basic + DA (₹15,000 wage ceiling) and ESI at 0.75% employee and 3.25% employer (gross up to ₹21,000) are central schemes and apply identically in Gujarat and in every other state. Only minimum wages, Professional Tax, Labour Welfare Fund and the Shops and Establishments Act differ by state.
