Assam Salary Structure 2026: PT, Min Wage & PF

Salary calculation in Assam follows the four national Labour Codes, with three things specific to the state: Assam charges Professional Tax of ₹180 or ₹208 a month with no tax up to ₹15,000, its minimum wages carry a Variable Dearness Allowance that is revised during the year, and its own Labour Code rules are still in draft. This guide shows how a compliant salary structure is built for a private-sector employee in Assam in 2026 — Basic, allowances, PF on the new ₹25,000 ceiling, ESI, Gratuity and PT — with a worked example you can reproduce in the salary breakup calculator.

To use it as an Assam salary calculator for your own pay, open the salary breakup calculator and select Assam as the state. It applies Assam Professional Tax, checks your structure against the Labour Code 50% wage rule, and lets you download the result as a salary annexure. If you only need the final take-home figure, use the in-hand salary calculator.

Assam Salary Calculation at a Glance (2026)

How Salary Is Structured in Assam

Since the Labour Codes came into force on 21 November 2025, one definition of "wages" decides PF, ESI, Gratuity and bonus everywhere in India, including Assam. Wages are all your pay except the items the Code on Wages excludes — HRA, conveyance, employer PF, bonus, overtime, commission and a few others. If those exclusions add up to more than 50% of your total pay, the excess is added back to wages. So a structure with a low Basic and large allowances no longer lowers PF or Gratuity.

Core Salary Components

To see exactly how your own components split into wages and exclusions, run them through the salary breakup calculator; its "Total Statutory Wages" line shows the figure after any 50% add-back.

Assam Professional Tax Slabs 2026

Professional Tax in Assam is levied under the Assam Professions, Trades, Callings and Employments Taxation Act, 1947. The Assam Budget 2025-26 exempted salaries up to ₹15,000 a month, so the slabs now are:

At the top slab that is ₹2,496 a year, just inside the ₹2,500 constitutional limit. The employer deducts PT from gross salary — not from wages — and deposits it monthly. Professional Tax paid is deductible from salary income in the old tax regime. Check any salary figure with the professional tax calculator.

Assam Minimum Wages 2026

Basic + DA must not fall below Assam's notified minimum wage for your skill category. Assam's rate is a basic wage plus a Variable Dearness Allowance (VDA) that the state revises during the year. The rates for shops and establishments from 1 January 2026 are:

Clerical staff fall in the skilled row, so an office assistant or accountant in a Guwahati shop or office should not be paid less than ₹15,322.74 a month. These were the latest rates notified at our last check; because the VDA moves, confirm the current figure with the Labour Commissioner, Assam before relying on it. Enter the applicable figure in the calculator's "State Min Wage" field so the structure is tested against it.

Provident Fund for Assam Employees

• Rate: 12% of wages from the employee and 12% from the employer; of the employer's share, 8.33% goes to the Employees' Pension Scheme and 3.67% to EPF.
• Ceiling: the EPF wage ceiling rose from ₹15,000 to ₹25,000 a month on 17 September 2026. Where the employer caps PF at the ceiling, the contribution is now up to ₹3,000 a month on each side.
• Coverage: employees with wages up to ₹25,000 in covered establishments now fall under mandatory PF, subject to the scheme's conditions.
• Base: wages under the Labour Codes — not Basic alone — so allowances above the 50% limit raise the PF base.

ESI in Assam

ESI applies where your wages are ₹21,000 a month or below (₹25,000 for employees with disabilities). The test is on statutory wages, not gross salary, so an employee with a higher gross can still be covered if their wages fall below the limit.

Coverage is fixed for each six-month contribution period (April–September and October–March), so a mid-period raise above the limit does not stop ESI until the period ends.

Statutory Bonus and Gratuity

• Statutory bonus is governed by the Code on Wages, 2019. It applies in establishments with 20 or more employees to those with wages of ₹21,000 a month or less, at 8.33% to 20%. Where the accounting year ends on 31 March, bonus for FY 2025-26 is due by 30 November 2026. Work out the amount with the bonus calculator.
• Gratuity is provided at 4.81% of wages a month as an employer cost inside CTC. It is paid on leaving after five years of continuous service, or after one year, pro rata, for fixed-term employees.

Assam Salary Breakup Example — ₹50,000 Gross

Figures from the salary breakup calculator with the pay base set to Gross, its default structure and PF on the ₹25,000 ceiling, for an employee in Guwahati:

Three Assam checks pass here. Basic + DA of ₹26,500 is above the highest minimum wage of ₹19,709.98 (highly skilled). Gross of ₹50,000 is above ₹25,000, so PT is ₹208. And income tax is nil in the new regime, because annual taxable income of ₹5,25,000 (₹6,00,000 gross minus the ₹75,000 standard deduction) is inside the Section 87A rebate. ESI and statutory bonus do not apply, because wages of ₹26,500 are above ₹21,000.

HRA and Income Tax for Assam Employees

Income-tax slabs are national: FY 2026-27 slabs are unchanged under the Income-tax Act, 2025, which uses "Tax Year" and replaces Form 16 with Form 130 for this year's salary TDS certificate. For HRA exemption in the old regime, every Assam city — including Guwahati, Dibrugarh, Silchar and Jorhat — is at 40% of Basic. The exemption is the lowest of actual HRA received, rent paid minus 10% of Basic, and 40% of Basic; check yours with the HRA exemption calculator. HRA exemption is not available in the new regime; compare both with the old vs new tax regime calculator.

Labour Code Rules in Assam

The Labour Codes have been in force nationally since 21 November 2025 and the central rules since 8 May 2026. At the state level, Assam had published draft rules but not final ones at our last check. The Centre expects every state to finish by 31 October 2026; until Assam notifies its final rules, existing state rules continue for state-level matters such as registers and minimum wage administration.

Step-by-Step: Calculating an Assam Salary

1. Fix Basic + DA at or above the Assam minimum wage for your skill category.
2. Add allowances to reach gross salary.
3. Test the 50% rule: if HRA, conveyance and other exclusions exceed half of total pay, add the excess to wages.
4. Calculate PF (12% of wages, capped at ₹25,000 if that is the policy), ESI and bonus where wages are ₹21,000 or less, and Gratuity at 4.81% of wages.
5. Apply Assam Professional Tax on gross salary: nil, ₹180 or ₹208.
6. Deduct employee PF, ESI, PT and income tax to reach in-hand salary.
7. Add employer PF, ESI, bonus and Gratuity to gross to reach CTC.

The salary breakup calculator runs all seven steps at once and exports the result as an Excel or PDF salary annexure.

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