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30 December 2025
Author: Asif S Kasbati (FCA, FCMA & LLB)
A. Background
This refers to the following QCs (in trail, blue, italic and after double line):
(a) HRQC 37 of 2.8.24 Sindh Minimum Wages increased for Semi Skilled, Skilled & Highly Skilled retrospectively & KCV
(b) HRQC 21 of 7.2.24 about Sindh Contingent Staff Minimum Wages increased retrospectively & KC Views
(c) HRQC 14 of 7.11.23 about Sindh Minimum Wages increased retrospectively & KC Views.
(d) HRQC 13 of 2.10.23 about Sindh Minimum Wages proposed increase
(e) MIQC 54 of 17.12.21 about Sindh Minimum Wage Notification suspended by SCP.
(f) MIQC 25 of 31.7.21 about Sindh Minimum Wage of Rs 25,000 challenged at SHC.
B. Updated Commentary
1. Being an Important matter, we would inform you about Draft Recommendations regarding fixation of Sindh Minimum Wages for unskilled Adults and Adolescent Workers from 1.7.24 (Attachment 40.1) to Rs 37,000 effective from 1.7.24 as per Draft Notification of 30.7.24 as per the related given below extract and Comparative Table.
Employee | Proposed Minimum Wage (Rs) (HRQC 40) | Previous Minimum Wage (Rs) (HRQC 21) | Increase in Rupees | Increase in % |
Unskilled Adult & Adolescent Workers employed in all Industrial & Commercial Establishments of Sindh Province | 37,000 | 32,000 | 5,000 | 15.625 |
2. The proposed rates together with objects and suggestions with respect thereto, may be sent to the Secretary, Minimum Wages Board Sindh, Karachi, within a period of 14 days from the date of publication of this Notification in the official Gazette i.e. by 13 August 2024.
C. KC Views
1. As per the proposal, the increase is retrospectively effective from 1.7.24. If it is also as per Final Notification, it would be an issue from 1.7.24 till issuance of the Final Notification and may land into Sindh High Court.
2. Earlier, on minimum wage issue, the SHC had issued Notices to the Secretary Labour, Minimum Wage Board & Advocate General of Sindh and then adjourned to hear the stay application (MIQC 25 in trail refers) and also refer to SCP matter in MIQC 54 in trail.
C. Further Details & Services
Should you require any clarification or explanations in respect of the above or otherwise, please feel free to email Mr Amsal at amsal@kasbati.co with CC to info.kasbati@professional-
Best regards for Here & Hereafter
Asif S Kasbati (FCA, FCMA & LLB)
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A. Background
This refers to the following QCs (in trail, blue, italic and after double line):
(a) HRQC 21 of 7.2.24 about Sindh Contingent Staff Minimum Wages increased retrospectively & KC Views.
(b) HRQC 14 of 7.11.23 about Sindh Minimum Wages increased retrospectively & KC Views.
(c) MIQC 54 of 17.12.21 about Sindh Minimum Wage Notification suspended by SCP.
(d) MIQC 25 of 31.7.21 about Sindh Minimum Wage of Rs 25,000 challenged at SHC.
B. Updated Commentary
Further to KQU 2923 of 31.7.24, being an Important matter, we would inform you about Sindh Gazetted Notification of 30.7.24 regarding Minimum Wages for Semi Skilled, Skilled & Highly Skilled Employees (Attachment 37.1) effective from 1.7.24.
The Sindh Govt has revised the Minimum Wages (with previous position in last column) as follows:
Employee | Revised Minimum Wage (Rs) | Previous Minimum Wage (Rs) |
Semi Skilled | 38,280 | 33,108 |
Skilled | 45,910 | 39,708 |
Highly Skilled | 47,868 | 41,401 |
C. KC Views
The increase is retrospectively effective from 1.7.24, which may be an issue from 1.7.24 to 30.7.24 and may land into Sindh High Court. Moreover, please refer to Minimum wage issues in next para.
Earlier, on minimum wage issue, the SHC had issued Notices to the Secretary Labour, Minimum Wage Board and Advocate General of Sindh and then adjourned to hear the stay application (MIQC 25 in trail refers) and also refer to SCP matter in MIQC 54 in trail.
D. Further Details & Services
Should you require any clarification or explanations in respect of the above or otherwise, please feel free to email Mr Amsal at amsal@kasbati.co with CC to info.kasbati@professional-
Best regards for Here & Hereafter
Asif S Kasbati (FCA, FCMA & LLB)
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Dear Learned Professionals
A. Background
This refers to the following HRQCs (in trail, blue, italic and after double line):
(a) 15 of 8.11.23 about Punjab Minimum Wages increased retrospectively & KC Views
(b) 14 of 7.11.23 about Sindh Minimum Wages increased retrospectively & KC Views.
B. Updated Commentary
Further to KQU 2648 dated 2.2.24, being an Important matter, we would inform you about Sindh Govt Services, General Administration & Coordination Department Notification (Attachment 21.1)
2. Sindh Govt notified that with approval the Competent Authority, i.e Secretary (GA), SGA&CD in accordance with Labour Department’s Notification SO(L-II) 13-03/2016-1 dated 2.11.23 (HRQC 14 in trail refers) and advice of Finance Department’s Letter FD(SR-I)01(08)/2015 dated 1.1.24, Minimum Wages of Contingent Paid Staff (working on Contingent Basis) is enhanced from Rs 25,000 to Rs 32,000 per month, with effect from 1.7.23.
C. KC Views
The increase is retrospectively effective from 1.7.23, which may be an issue from 1.7.23 to 30.1.23 and may land into the Sindh High Court.
D. Multiplication
Although all the Commentaries are to the extent of the Subscribed IDs only, however, your Goodself is allowed to share this QC for the Noble Cause to Impart Knowledge.
E. Further Details and Services
Should you require any clarification or explanations in respect of the above or otherwise, please feel free to email Mr Amsal at amsal@786tax.com with CC to info.kasbati@professional-
Best regards for Here & Hereafter
Asif S Kasbati (FCA, FCMA & LLB)
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A. Background
This refers to HRQC 13 of 2.10.23 (in trail, blue, italic and after double line) about Sindh Minimum Wages proposed increase.
B. Updated Commentary
Further to above HRQC & KQU 2495 of 3.11.23, being an important matter, we would inform you that Sindh Govt vide Notification dated 2.11.23 (Attachment 14.1) increased the Minimum Wage Rates for 50 specified industries covered in Attachment 14.1 (previously also proposed by Notification dated 25.9.23 - HRQC 13 refers) as follows:
Sr No. | Category Workers | Minimum Rates of Wages | ||
Per Hour | Per Day (for 8 working hours) | Per Month (for 8 working hours) | ||
1. | Adult Unskilled workers employed in Industrial / Commercial Undertakings in Sindh Province | Rs. 154 | Rs. 1,231 | Rs. 32,000 |
2. | Juvenile workers employed in Industrial / Commercial Undertakings | Rs. 154 | Rs. 1,231 | Rs. 32,000 |
2. KC Views
The increase is retrospectively effective from 1.7.23, which may lead to an issue for the period from 1.7.23 to 1.11.23 and may land into Sindh High Court. For more details, please refer to para I to XIII of Attachment 14.1.
C. Multiplication
Although all the Commentaries are to the extent of the Subscribed IDs only, however, your Goodself is allowed to share this QC for the Noble Cause to Impart Knowledge.
D. Further Details & Services
Should you require any clarification or explanations in respect of the above or otherwise, please feel free to email Mr Amsal at amsal@786tax.com with CC to info.kasbati@professional-
Best regards for Here & Hereafter
Asif S Kasbati (FCA, FCMA & LLB)
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Dear Learned Professionals
A. Background
1. This refers to HRQC 8 of 3.4.23 (in trail, blue, italic and after double line) about Governor Sindh’s Letter to CM Sindh regarding increase in Government & Private Sectors’ Employees in the 2023-24 Budget.
2. We also refer to SIX MIQCs (including MIQC 66 in trail) about Sindh Wage of Rs 25K Notification, Petition, SHC & SCP orders.
B. Updated Commentary
1. Further to above HRQC & KQU 2433 of 27.9.23, being an important matter, we would inform you that Sindh Govt vide Notification dated 25.9.23 (Attachment 13.1) has proposed the Minimum Wage Rates increase for 50 specified industries as covered in Attachment 13.1 as follows:
Sr No. | Category Workers | Minimum Rates of Wages | ||
Per Hour | Per Day (for 8 working hours) | Per Month (for 8 working hours) | ||
1. | Adult Unskilled workers employed in Industrial / Commercial Undertakings in Sindh Province | Rs. 154 | Rs. 1,231 | Rs. 32,000 |
2. | Juvenile workers employed in Industrial / Commercial Undertakings | Rs. 154 | Rs. 1,231 | Rs. 32,000 |
2 . Objections and suggestions with respect thereto be received by the Secretary, Minimum Wages Board Sindh, Karachi, within a period of fourteen days from the date of publications of this notification in the official Gazette and shall be taken into consideration by the said Board under rules. Any objection/suggestion received after the expiry of said period of 14 days i.e. by 9.10.23 will not be considered.
C. Further Details & Services
Should you require any clarification or explanations in respect of the above or otherwise, please feel free to email Mr Amsal at amsal@786tax.com with CC to info.kasbati@professional-
Best regards for Here & Hereafter
Asif S Kasbati (FCA, FCMA & LLB)
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Dear Learned Professional
BACKGROUND
This refers to our following MIQCs (in trail, in blue, in italic and after double line):
(i) 51 dated 4.12.21 about the Employer Federation of Pakistan Update on Sindh Minimum Wage Legal issue.
(ii) 41 dated 15.10.21 about Sindh Govt’s reply on SHC’s Minimum Wage Interim Order dated 6.8.21.
(iii) 34 dated 1.9.21 whereby SHC vide Order dated 15.10.21 held that the present decision of the Sindh Government of Minimum Wage Rs 25K per month is OK till the next decision of the MWB and dismissed all the Petitions.
(iv) 25 dated 31.7.21 about Sindh Minimum Wage of Rs 25K challenged at SHC.
UPDATED STATUS
You may have seen KQU1401 dated 14.12.21 (Morning) whereby we shared the link of the “SCP Sindh Minimum Wage Order in case of S.R.G Service (Pvt) Ltd Karachi VS Province of Sindh etc + 4 others - CP 5602/21” alongwith several other updates and now covering in our Commentary being an Important matter as your
COMMENTARY
1. Facts & Executive Summary
1.1 The SCP vide Order dated 7.12.21 in CPs 5620, etc of 2021 in the cases of Federation of Pakistan Chamber of Commerce, Karachi , Employers Federation, Phonex Security +3 more VS Sindh Govt, etc (Attachment 54.1) gave Interim Relief regarding the matter of Minimum Wage that some of the Petitioners are trans-provincial organisations and as such fall under the Federal Legislative Regime regarding the fixation of Minimum Wages and not the Sindh Minimum Wages Act.
1.2 The Sindh Cabinet enhanced the Minimum Wage to Rs 25,000 per month but without issuing a Gazette Notification as envisaged by section 6 of the Sindh Minimum Wages Act (MIQC 51 refers).
2. Wage Payers’ Representative
The Minimum Wages Board had enhanced the Minimum Wages to Rs 19,000 (KC Comments: it should be Rs 25,000 as covered in MIQC 51) per month even though a Gazette Notification in this regard was not issued while the Minimum Wage under the Federal Law was increased to Rs 20,000 per month. The Sindh based Organisations undertook that they shall make payment of Rs 19,000 per month to their employees with effect from 1.7.21 and those who contend that they are Trans provincial Organisations undertook that they shall pay Rs 20,000 per month to their employees from the applicable date and shall do so till the case decision.
3. SCP interim order
3.1 The SCP allowed interim on the Undertaking that the Petitioners/Applicants will pay the Balance Accrued Amount to the Workers.
3.2 The SCP, subjecting to complying with the Undertaking, suspended the impugned judgment/order and the Notification.
3.3 The SCP adjourned the hearing till January 2022 (without specifying date) with 3 SCP Members Bench as 2 SHC Members passed the HSC order.
4. KC views
The SCP order will be applicable to the 6 Appellants only (and is not applicable to all the Employers as it is not Order in Rem).
Best regards
Asif S Kasbati (FCA, FCMA & LLB)
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From: Asif S Kasbati <asifskasbati@tax-
Dear Learned Professionals
Background
This refers to TLQC 1445 dated 9.4.21, etc (in trail, in blue, in italic and after double line) whereby we sent our Commentary on NA proposed bill about Increase in Minimum Rates of Wages whereby the Minimum Wage was proposed to be Rs 25,000 per month with effect from 1.7.21 till 30.6.22.
You may have seen KQU # 1116 dated 14.7.21 (Afternoon) whereby we shared the link of the “Sindh Minimum Wage Notification 2021” in Miscellaneous Important area alongwith several other updates.
Commentary
1. Government of Sindh has issued Notification dated 9.7.2021 issued by Govt. of Sindh Labour & HR Department (Attachment 25.1) fixing Minimum Wage for the Province of Sindh at the rate of Rs 25,000 per month w.e.f. 1.7.2021.
2. Employers’ Federation Pakistan (EFP) issued a Circular dated 14.7.21 (Attachment 25.2) stating that this Notification has been issued in violation of the procedure mentioned for fixing of Minimum Wage in the Sindh Minimum Wages Act and suffers from serious legal lacunas, therefore, EFP decided to file Constitutional Petition in the Sindh High Court (SHC) to challenge the Notification and seek stay against the Notification.
3. As per reliable sources, the EFP members, etc and other Companies had submitted a Petition alleging Sindh Govt to score political mileage, announced an increase in Minimum Wage of the unskilled workers from Rs 17,500 to Rs 25,000 per month without even initiating statutory requirements as contained in the Sindh Minimum Wages Act. They informed the SHC that they had earlier raised objections against the recommendations of the Sindh Minimum Wages Board on various legal and factual grounds but they were not invited in the Board Meeting to decide the Minimum Wage.
4. The Petitioners said the EFP, however, after consultation with the members, informed the Government that they were agreed to increase the Minimum Wage from Rs 17,500 to Rs 19,000 per month. But instead of considering the Employers’ Offer, the Sindh Government had issued an impugned Notification by fixing the Minimum Wage of Rs 25,000 per month for unskilled workers, while Secretary Labour did not send a proposal to fix Minimum Wage of Rs 25,000 to the Board. They also submitted that as many as 43% increase in Minimum Wage was irrational and without any legal consideration, which would have consequential effect in terms of variable cost on account of allowances, leave bonuses and gratuity etc.
5. The Petitioners pleaded the SHC that besides increasing the Minimum Wage of unskilled workers, it would also invoke a proportionate increase in the wages of other workers’ categories that might disrupt the entire compensation structure, it would adversely impact even amounting to closure of business, submitting that the Minimum Wage in other Provinces has been fixed Rs 20,000 per month from July 1 and the fixation of Rs 25,000 in Sindh would place the Petitioners in the most uncompetitive and disadvantageous position.
6. The Petitioners also pleaded the SHC to declare the impugned Notification as unlawful and requested to suspend the implementation of Notification till the decision of the petition. The SHC has issued notices to the secretary labour, Minimum Wage board and advocate general, directing them to submit their comments on August 6.
7. The SHC directed that the Petitioner Companies may kindly note that since the Notification is not suspended by Hon’ble SHC, however, is assailed and subjudice before SHC, therefore, the Companies are advised to exercise their discretion without fear of any punitive action & above clarification is issued for the guidance of the member companies on the points as to whether the Minimum Wage @Rs 25,000 has become immediately payable.
8. The SHC had issued Notices to the Secretary Labour, Minimum Wage Board and Advocate General of Sindh and fixed 6.8.2021 to hear the stay application.
Best regards
Asif
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