What an employer in Lakshadweep 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.
No separate Lakshadweep minimum wage notification is on file at present. Until one is confirmed, employers here should apply the Central Government (central sphere) rates — ₹20,358 unskilled, ₹22,568 semi-skilled, ₹24,804 skilled and ₹26,910 highly skilled per month — and verify the current position with the Administration's Labour Department before finalising payroll.
Under verification: No minimum wage figures were on file for Lakshadweep in either legacy source — obtain and enter the current UT-notified rates before using this calculator for a Lakshadweep establishment.
| Professional Tax | Not applicable — not levied in this Union Territory. |
| Shops & Establishments Act | Verify current Shops & Establishments regulation locally. |
| Labour Welfare Fund | No state-wide Labour Welfare Fund Act in force. |
| 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 Lakshadweep as elsewhere. |
Stated under the four Labour Codes and this Union Territory's own legislation. Official portals for registration and filing are listed below.
No separate Lakshadweep minimum wage notification is on file at present. Until one is confirmed, employers here should apply the Central Government (central sphere) rates — ₹20,358 unskilled, ₹22,568 semi-skilled, ₹24,804 skilled and ₹26,910 highly skilled per month — and verify the current position with the Administration's Labour Department before finalising payroll.
Not applicable — not levied in this Union Territory.
Verify current Shops & Establishments regulation locally.
No state-wide Labour Welfare Fund Act in force.
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 Lakshadweep and in every other state. Only minimum wages, Professional Tax, Labour Welfare Fund and the Shops and Establishments Act differ by state.
