Labour Welfare Fund Rules India

As of now only selected states and union territories in India administers Labour Welfare Fund (LWF). The
following state/UTs follow LWF.

Contribut Employe
State or Contribut Employer Total
ion e Due
Union ion Contribut Contribut Return Specific Rules
Frequenc Contribut Date
Territory Month(s) ion ion
y ion
 Applicable
for
Contract
Karnataka Annual Dec 20 40 60 Form D 15 Jan Labor
also.

 Employee
s in the
manageria
l capacity
are
exempted.
 Employee
s in
Tamil supervisor
Annual Dec 10 20 30 Form A 31 Jan
Nadu y capacity
with
wages
above
Rs.3500
per month
are
exempted.
  Employee
s in the
manageria
l capacity
are
exempted.
 Employee
in
supervisor
y capacity
with
Andhra wages
Annual Dec 30 70 100 Form F 31 Jan
Pradesh exceeding
Rs.1600
per month
are
exempted.
 Applicable
for
Contract
Labor
also.

Kerala
 Applicable
for
(For firms Contract
under Monthly Jan-Dec 20 20 40 Form A 20th Labor
Shops and also.
Establishm
ent Act)
Kerala  Applicable
for
(For firms Half Contract
Jan-Dec 4 8 12 Form A 20th Labor
under Yearly
Factories also.
Act)
  Employee
s in the
manageria
l capacity
are
exempted.
 Employee
s in
supervisor
y capacity
with
wages
more than
Rs.3500
per month
are
exempted.
 Applicable
Form 15 Jul,
Maharasht Half for
June, Dec 6/12 18/36 24/48 A1cum
ra Yearly Contract
Return 15 Jan
Labor
also.
 Contributio
n amount
differs for
employees
with
wages up
to 3000
per month
(24) and
those with
wages
more than
3000 per
month
(48).
  Employee
s in the
manageria
l capacity
are
exempted.
 Employee
s in the
supervisor
y capacity
and wages
above
Rs.3500
Goa Annual Dec 120 360 480 Form B 31 Jan per month
are
exempted.
 Applicable
for
Contract
Labor
also.
 Last
amended
6 Aug
2015

 Employee
s in the
manageria
l capacity
are
exempted.
 Employee
s in
15 Jul, supervisor
Half
Delhi June, Dec 0.75 2.25 3 Form A y capacity
Yearly
15 Jan and
drawing
wages
above
Rs.2500
per month
are
exempted.
  Apr-Sept
& Oct-Mar
are the
half years.
 Employee
shall mean
an
employee
whose
15 Oct, name is
Punjab Monthly Apr-Mar 5 20 25 Nil there in
15 Apr the
register of
an
establishm
ent on the
last
working
day of the
month.

 Apr-Sept
& Oct-Mar
are the
half years.
 Employee
shall mean
an
employee
whose
Chandigar 15 Oct, name is
h (Union Monthly Apr-Mar 5 20 25 Nil there in
Territory) 15 Apr the
register of
an
establishm
ent on the
last
working
day of the
month.

 Applicable
for
Contract
Haryana Monthly Jan-Dec 10 20 30 Nil 31 Dec Labor
also.
  Employee
s drawing
wages
exceeding
Rs.10000
per month
15 Jul,
Madhya Half are
June, Dec 10 30 40 Nil exempted.
Pradesh Yearly
15 Jan  Applicable
for
Contract
Labor
also.

 Employee
s in the
manageria
l capacity
are
exempted.
 Employee
s in the
supervisor
y capacity
31 Jul,
Chhattisga Half and wages
June, Dec 15 45 60 Form A above
rh Yearly
31 Jan Rs.3500
per month
are
exempted.
 Applicable
for
Contract
Labor
also.
  Employee
s in the
manageria
l capacity
are
exempted.
 Employee
s in
supervisor
y capacity
31 Jul,
Half Form and wages
Gujarat June, Dec 6 12 18 above
Yearly A1
31 Jan Rs.3500
per month
are
exempted.
 Applicable
for
Contract
Labor
also.

 Employee
s in the
manageria
l capacity
are
exempted.
 Employee
15 Jul, s in
West Half
June, Dec 3 6 9 Form D supervisor
Bengal Yearly
15 Jan y capacity
and wages
above
Rs.2500
per month
are
exempted.

Not Not
Puducherr Not Not Not Not Not
Applica Applicab Not Applicable
y Applicable Applicable Applicable Applicable Applicable
ble le
  All
Employee
s except
those
working in
the
31 Dec - manageria
Date of l or
deductio supervisor
n y capacity
Not and
Not
Telangana December 2 5 7 Applica drawing
Applicable 31 Jan -
ble wages
Last
date for exceeding
submissi rupees
on one
thousand
six
hundred
per month

 All
employees
30 June except
and 31 those
Dec - working in
Date of the
deductio manageria
n l or
June Not
Not supervisor
Odisha 20 40 60 Applica y capacity
Applicable 15 July
December ble and who is
and 15
Jan - employed
Last as an
date for apprentice
submissi or on part-
on time basis