Goa minimum wages from October 2026: ₹154 VDA and shops rates

Goa has fixed variable dearness allowance at ₹154 per day from 1 October 2026 through the Commissioner’s order dated 5 November 2026. The order covers 20 listed scheduled employments. The table below applies specifically to shops and commercial establishments covered by the 2023 shops notification; hotels, restaurants and eating houses have a separate schedule.

Shops and commercial establishments: daily wages

Totals are calculated from the notified basic rates plus ₹154 VDA. The shops notification permits conversion to monthly wages by multiplying the daily total by 26. Zone A includes the municipal areas and specified industrial estates described in the base notification; Zone B covers the remaining places.

Payroll implementation

1. Match each workplace to its zone and each employee’s actual work to the notified category.
2. Apply the revised VDA from October and reconcile any shortfall in payroll already processed.
3. Keep the base notification and the November VDA order together in the wage calculation file. For another covered industry, use that industry’s own basic schedule.

Frequently asked questions

Does ₹154 represent the full minimum wage?

It is the daily VDA component. The applicable notified basic wage must be added.

Does this table cover hotel or restaurant workers?

No. This table covers the shops schedule that expressly excludes those establishments. The VDA order also lists separate covered employments.

Why does the order date differ from the payroll start date?

The order was issued on 5 November but specifies 1 October 2026 as the effective date.

Source documents

• Government notification / official source
• the signed government VDA order (Sankhla-hosted PDF)
• Goa Gazette, 11 August 2023: underlying basic schedules (Sankhla-hosted PDF)

Compare other state and sector records in the minimum wages library.

Related compliance references

• Goa Shops and Commercial Establishments Minimum Wages - April 2026