Government of Andhra Pradesh, has announced revised Consumer Price Index (CPI) numbers for determining the Cost of Living Allowance (COLA) payable to employees in specified scheduled employments, with effect from 1 October 2026.
The update covers State Industrial Workers and State Agricultural Workers, with separate particulars for the employments listed in Part I and Part II of the Schedule.
Particulars | Details reported |
|---|---|
State | Andhra Pradesh |
Notification reference | G/3186486/2026 |
Effective date | 1 October 2026 |
Subject | CPI numbers and corresponding Cost of Living Allowance |
Coverage | Scheduled employments specified in Part I and Part II |
The employments mentioned include factories, engineering works, baking, brick kilns, cement products, chemicals and pharmaceuticals, cinema, building operations, cashew processing and other notified activities.
For employers, the practical task is to identify the correct scheduled employment and examine its corresponding COLA entry. The applicable allowance should be read together with the relevant basic-wage notification, employee category and zone, wherever specified.
Recommended payroll review
Before processing October 2026 wages, employers and payroll teams should:
Confirm applicability: Identify the scheduled employment covering the establishment and the relevant employee categories.
Check the notified figures: Verify the CPI number, linkage points, allowance rate and calculation instructions against the complete notification.
Review wage calculations: Compare the applicable basic wage and COLA with the wages being paid, and identify any necessary adjustment.
Update payroll records: Incorporate verified changes from the applicable effective date and retain the supporting calculation.
Review contractor compliance: Obtain updated wage workings and supporting payroll records for covered outsourced activities.
The payroll impact must be assessed employment by employment. A CPI update alone does not establish one common rupee increase for every worker or establishment.
LabourCodes360.com
Stay informed about state wage notifications and statutory compliance developments.