The Government of Uttarakhand has revised the Variable Dearness Allowance (VDA) payable to employees in 57 scheduled employments, effective 1 October 2026 to 31 March 2027. The revised VDA, through order dated 22 April 2026, is calculated using the average Consumer Price Index for January–June 2026. Accordingly, the VDA is fixed at ₹634 per month for the employee categories covered by the notification.
Coverage and VDA Rates
- Unlike a zone-wise classification, this notification lists scheduled employments and specifies the same monthly VDA amount i.e., ₹634 per month, for all listed employments.
- The monthly Variable Dearness Allowance (VDA) has increased from ₹518, as notified in April 2026, to ₹634 under the latest notification, representing an increase of ₹116 per month, effective 1 October 2026.
- The listed employments include shops and commercial establishments, construction, manufacturing and processing industries, transport, healthcare, hospitality, education, printing, textiles, forestry and other specified industrial and service-sector establishments.
- The notification does not prescribe separate geographical-zone rates; employers must refer to the applicable underlying minimum-wage notification for the relevant employment and employee category.
The Increase
| S. No | Class of Employment | Class | Basic per month | VDA per month until 30 Sep 2026 | VDA per month from 01 Oct 2026 | Increase in VDA | Total MW from 01 Oct 2026 |
| 1 | Unskilled | Adult worker in town more than 1 lakh population | 12539.00 | 518.00 | 634.00 | 116.00 | 13173.00 |
| 2 | Unskilled | For Remaining Parts Of The State | 12391.00 | 518.00 | 634.00 | 116.00 | 13025.00 |
| 3 | Semi-skilled | Adult worker in town more than 1 lakh population | 13280.00 | 518.00 | 634.00 | 116.00 | 13914.00 |
| 4 | Semi-skilled | For Remaining Parts Of The State | 13110.00 | 518.00 | 634.00 | 116.00 | 13744.00 |
| 5 | Skilled | Adult worker in town more than 1 lakh population | 14023.00 | 518.00 | 634.00 | 116.00 | 14657.00 |
| 6 | Skilled | For Remaining Parts Of The State | 13838.00 | 518.00 | 634.00 | 116.00 | 14472.00 |
| 7 | Clerical Category – I | Adult worker in town more than 1 lakh population | 15275.00 | 518.00 | 634.00 | 116.00 | 15909.00 |
| 8 | Clerical Category – I | For Remaining Parts Of The State | 15035.00 | 518.00 | 634.00 | 116.00 | 15669.00 |
| 9 | Clerical Category – II | Adult worker in town more than 1 lakh population | 14340.00 | 518.00 | 634.00 | 116.00 | 14974.00 |
| 10 | Clerical Category – II | For Remaining Parts Of The State | 14139.00 | 518.00 | 634.00 | 116.00 | 14773.00 |
Effective Date and Compliance Implications
- The revised rates are effective from 1 October 2026 and apply to establishments covered by the notification.
- During October 2026, employers whose establishments and employees fall within the listed scheduled employments should identify the applicable underlying minimum-wage rates and incorporate the additional ₹634 monthly VDA into wage calculations.
- Payroll calculations should reflect the revised VDA and total minimum wage from 1 October 2026.
- Employers should also ensure that wage registers and other applicable payroll records reflect the revised rates.
Compliance takeaway: The immediate requirement is to apply the revised VDA from 1 October 2026, alongside the applicable basic minimum wage, for employees covered by the notification. The notification lists 57 scheduled employments, so coverage should be determined with reference to the specific employment listed in the order.
