Professional Tax and Labour Welfare Fund in Andaman and Nicobar Islands

Professional Tax in Andaman and Nicobar Islands

Andaman and Nicobar Islands does not levy Professional Tax on salaries. Nothing is deducted from employees' pay for it, and payroll for Andaman and Nicobar Islands shows Professional Tax as nil.

Labour Welfare Fund in Andaman and Nicobar Islands

HR Bingo has no Labour Welfare Fund contribution for Andaman and Nicobar Islands. If your establishment is covered by a welfare fund scheme, Huminivex can add it to your payroll.

Minimum wages in Andaman and Nicobar Islands

Monthly minimum wages (basic and dearness allowance together) from 1 July 2026, for South Andaman / Port Blair, shops and commercial establishments:

Other zones and industries can have different rates, and the dearness allowance is usually revised twice a year. HR Bingo warns when a salary's basic and DA fall below the minimum for the employee's category.

Working hours and leave in Andaman and Nicobar Islands

Under Andaman and Nicobar Islands Shops and Establishments Regulation, 2004:

• Up to 9 hours a day, 48 a week
• Overtime at 2x ordinary wages
• 15 days' earned leave a year (after 240 days in a year)
• 12 days' casual leave a year
• 12 days' sick leave a year
• One day off a week

In HR Bingo, Add the usual leave for your state on the Leave types page creates these leave types for you to review.

Employer checklist for Andaman and Nicobar Islands

• Set each employee's state by where they actually work. Staff based in Andaman and Nicobar Islands follow Andaman and Nicobar Islands's rules even if the company is registered elsewhere.
• Check the month's payroll register for Professional Tax and LWF lines before salaries are paid.
• Pay the amounts deducted to the state by its due date and keep the payment receipts with that month's payroll.
• Recheck the figures when the state notifies a change. Rates on this page are updated from the date a change takes effect.

Other state rules in Andaman and Nicobar Islands

Minimum wages, working hours, weekly offs and leave under the Shops and Establishments Act also differ from state to state. In HR Bingo you set shifts, weekly offs, holidays and leave policies for each company, so they can follow Andaman and Nicobar Islands's rules.

How HR Bingo handles Andaman and Nicobar Islands

• Choose Andaman and Nicobar Islands as the company's state (or set it per employee, for staff working in another state) and payroll applies the figures on this page every month.
• Rates are kept with the date they take effect. When a state revises its slabs, payroll uses the new figures from that date, and earlier months keep the old ones.
• Payslips show Professional Tax and LWF as separate lines, and the monthly registers list them for filing.
• PF, ESIC and TDS are the same in every state and are worked out on the same payslip.
• Huminivex's payroll team checks these figures. With managed HR, Huminivex also runs payroll and the filings for you.

Frequently asked questions