Hi @ruchi.tambi ,
Here’s a detailed overview addressing each of your points:
1. State-wise Minimum Wages for Semi-Skilled Employees
Minimum wages in India are determined by both Central and State Governments and are subject to periodic revisions. These wages vary based on the nature of employment, skill level, and geographical location.
For instance, as of April 2025:
- Delhi: ₹20,371 per month
- Goa: ₹12,298 per month
- Bihar: ₹11,440 per month
- Haryana: ₹11,820 to ₹12,410 per month (based on zones)
- Assam: ₹11,736.80 per month
For a comprehensive list, you can refer to the Chief Labour Commissioner’s official website or Simpliance’s Minimum Wages page.CLC+2CLC+2Simpliance+2
2. Professional Tax (PT) – Applicability and Calculation
Professional Tax is a state-imposed tax on individuals earning income through employment or practicing professions. The applicability and rates vary across states.ClearTax+13Zoho+13greythr+13
Here’s a snapshot of PT rates for select states:
- Maharashtra:
- Karnataka:
- Up to ₹25,000/month: Nil
- Above ₹25,000: ₹200/monthClearTax
- Tamil Nadu:
For detailed state-wise PT slabs, refer to TaxGuru’s comprehensive guide.payhr.in+4Tax Guru+4Tax Guru+4
3. Statutory Bonus – Applicability and Calculation
Under the Payment of Bonus Act, 1965, employers are mandated to pay bonuses to employees earning up to ₹21,000 per month, provided they have worked for at least 30 days in the accounting year.India Briefing+6Zoho+6Hivepayroll+6
- Bonus Rate: Minimum 8.33% and maximum 20% of the salary or wage.Zoho+4HRStop+4CLC+4
- Calculation Basis: The bonus is calculated on the lesser of the actual salary or ₹7,000 per month or the minimum wage for the scheduled employment, whichever is higher.
For example, if an employee earns ₹15,000/month and the applicable minimum wage is ₹7,000:
Detailed guidelines can be found on Paisabazaar’s Statutory Bonus page.Paisabazaar+1Paisabazaar+1
4. Labour Welfare Fund (LWF) – Applicability and Contribution Rates
The Labour Welfare Fund is a statutory contribution managed by individual state authorities, aimed at providing welfare facilities to workers. The applicability, contribution rates, and periodicity vary across states.AscentHR+3payhr.in+3ClearTax+3
For instance:
- Maharashtra:
- Karnataka:
- Employee Contribution: ₹20 (annual)
- Employer Contribution: ₹40 (annual)
Note: Not all states have implemented the LWF Act.greythr+5AscentHR+5ClearTax+5
For a detailed state-wise breakdown, refer to PayHR’s LWF guide.Tax Guru+3payhr.in+3payhr.in+3
Additional Resources:
Feel free to reach out if you need further assistance.
I hope this helps answer your query. Open to more suggestion/inputs from other community members, incase I have made any errors.
Trisha.