Labour Welfare Fund (LWF), Contribution Rate & Periodicity, Rules
To improve standard of living and socio-economy conditions of employees, the State Labour Welfare Board provides services and facilities (E.g. Welfare Centre, Day Care, Scholarships, etc.) according to provisions under Labour Welfare Fund Act.
Labour Welfare Fund (LWF) is a statutory contribution managed by states. States are also responsible for deciding contribution rate and frequency of LWF. The LWF contribution, periodicity and rules differs from state to state.
Here are the details of LWF for states it’s applicable in:
Andhra Pradesh
Employees in the managerial capacity or supervisory capacity with wages above Rs. 1,600 per month are exempted.
Periodicity | Annual |
Contribution Month | December |
Employee Contribution | Rs. 30 |
Employer Contribution | Rs. 70 |
Total Contribution | Rs. 100 |
Return | Form F |
Due Date | 31 January |
Applicable for Contract Employees | Yes |
Chandigarh (Union Territory)
Half Years for Contribution Deposit – ‘April to September’ & ‘October to March’
Periodicity | Monthly |
Contribution Month | April to March |
Employee Contribution | Rs. 5 |
Employer Contribution | Rs. 20 |
Total Contribution | Rs. 25 |
Return | -- No Form -- |
Due Date | 15 October & 15 April |
Applicable for Contract Employees | No |
Chhattisgarh
Employees in the managerial capacity or supervisory capacity with wages above Rs. 3,500 per month are exempted.
Periodicity | Half Yearly |
Contribution Month | June & December |
Employee Contribution | Rs. 15 |
Employer Contribution | Rs. 45 |
Total Contribution | Rs. 60 |
Return | Form A |
Due Date | 31 July & 31 January |
Applicable for Contract Employees | Yes |
Delhi
Employees in the managerial capacity or supervisory capacity with wages above Rs. 2,500 per month are exempted.
Periodicity | Half Yearly |
Contribution Month | June & December |
Employee Contribution | Rs. 0.75 |
Employer Contribution | Rs. 2.25 |
Total Contribution | Rs. 3 |
Return | Form A |
Due Date | 15 July & 15 January |
Applicable for Contract Employees | No |
Goa
Employees in the managerial capacity or supervisory capacity with wages above Rs. 3,500 per month are exempted.
Periodicity | Annual |
Contribution Month | December |
Employee Contribution | Rs. 120 |
Employer Contribution | Rs. 360 |
Total Contribution | Rs. 480 |
Return | Form B |
Due Date | 31 January |
Applicable for Contract Employees | Yes |
Gujarat
Employees in the managerial capacity or supervisory capacity with wages above Rs. 3,500 per month are exempted.
Periodicity | Half Yearly |
Contribution Month | June & December |
Employee Contribution | Rs. 6 |
Employer Contribution | Rs. 12 |
Total Contribution | Rs. 18 |
Return | Form A1 |
Due Date | 31 July & 31 January |
Applicable for Contract Employees | Yes |
Haryana
Periodicity | Monthly |
Contribution Month | January to December |
Employee Contribution | Rs. 10 |
Employer Contribution | Rs. 20 |
Total Contribution | Rs. 30 |
Return | -- No Form -- |
Due Date | 31 December |
Applicable for Contract Employees | Yes |
Karnataka
Periodicity | Annual |
Contribution Month | December |
Employee Contribution | Rs. 20 |
Employer Contribution | Rs. 40 |
Total Contribution | Rs. 60 |
Return | Form D |
Due Date | 15 January |
Applicable for Contract Employees | Yes |
Kerala (Under Factories Act)
Periodicity | Half Yearly |
Contribution Month | June & December |
Employee Contribution | Rs. 4 |
Employer Contribution | Rs. 8 |
Total Contribution | Rs. 12 |
Return | Form A |
Due Date | 15 July & 15 January |
Applicable for Contract Employees | Yes |
Kerala (Under Shops and Establishment Act)
Periodicity | Monthly |
Contribution Month | January to December |
Employee Contribution | Rs. 20 |
Employer Contribution | Rs. 20 |
Total Contribution | Rs. 40 |
Return | Form A |
Due Date | 5 of following month |
Applicable for Contract Employees | Yes |
Madhya Pradesh
Employees with wages above Rs. 10,000 per month are exempted.
Periodicity | Half Yearly |
Contribution Month | June & December |
Employee Contribution | Rs. 10 |
Employer Contribution | Rs. 30 |
Total Contribution | Rs. 40 |
Return | -- No Form -- |
Due Date | 15 July & 15 January |
Applicable for Contract Employees | Yes |
Maharashtra
Employees in the managerial capacity or supervisory capacity with wages above Rs. 3,500 per month are exempted.
Periodicity | Half Yearly |
Contribution Month | June & December |
Employee Contribution | Rs. 6 (Wages up to Rs. 3000 per month)
Rs. 12 (Wages above Rs. 3000 per month) |
Employer Contribution | Rs. 18 (Wages up to Rs. 3000 per month)
Rs. 36 (Wages above Rs. 3000 per month) |
Total Contribution | Rs. 24 (Wages up to Rs. 3000 per month)
Rs. 48 (Wages above Rs. 3000 per month) |
Return | Form A1 cum Return |
Due Date | 15 July & 15 January |
Applicable for Contract Employees | Yes |
Punjab
Half Years for Contribution Deposit – ‘April to September’ & ‘October to March’
Periodicity | Monthly |
Contribution Month | April to March |
Employee Contribution | Rs. 5 |
Employer Contribution | Rs. 20 |
Total Contribution | Rs. 25 |
Return | -- No Form -- |
Due Date | 15 October & 15 April |
Applicable for Contract Employees | No |
Tamil Nadu
Employees in the managerial capacity or supervisory capacity with wages above Rs. 3,500 per month are exempted.
Periodicity | Annual |
Contribution Month | December |
Employee Contribution | Rs. 10 |
Employer Contribution | Rs. 20 |
Total Contribution | Rs. 30 |
Return | Form A |
Due Date | 31 January |
Applicable for Contract Employees | No |
Telangana
Employees in the managerial capacity or supervisory capacity with wages above Rs. 1,600 per month are exempted.
Periodicity | Annual |
Contribution Month | December |
Employee Contribution | Rs. 30 |
Employer Contribution | Rs. 70 |
Total Contribution | Rs. 100 |
Return | Form F |
Due Date | 31 January |
Applicable for Contract Employees | Yes |
West Bengal
Employees in the managerial capacity or supervisory capacity with wages above Rs. 2,500 per month are exempted.
Periodicity | Half Yearly |
Contribution Month | June & December |
Employee Contribution | Rs. 3 |
Employer Contribution | Rs. 6 |
Total Contribution | Rs. 9 |
Return | Form D |
Due Date | 15 July & 15 January |
Applicable for Contract Employees | Yes |
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