As of now only selected states and union territories in India administers Labour Welfare Fund (LWF). The following state/UTs follow LWF.
State or Union Territory | Contribution | Contribution | Employee | Employer | Total | Return | Due Date | Specific Rules |
---|---|---|---|---|---|---|---|---|
Karnataka | Annual | Dec | 20 | 40 | 60 | Form D | 15 Jan |
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Tamil Nadu | Annual | Dec | 10 | 20 | 30 | Form A | 31 Jan |
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Andhra Pradesh | Annual | Dec | 30 | 70 | 100 | Form F | 31 Jan |
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Kerala (For firms under Shops and Establishment Act) | Monthly | Jan-Dec | 20 | 20 | 40 | Form A | 20th |
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Kerala (For firms under Factories Act) | Half Yearly | Jan-Dec | 4 | 8 | 12 | Form A | 20th |
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Maharashtra | Half Yearly | June, Dec | 6/12 | 18/36 | 24/48 | Form A1cum Return | 15 Jul, 15 Jan |
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Goa | Annual | Dec | 120 | 360 | 480 | Form B | 31 Jan |
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Delhi | Half Yearly | June, Dec | 0.75 | 2.25 | 3 | Form A | 15 Jul, 15 Jan |
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Punjab | Monthly | Apr-Mar | 5 | 20 | 25 | Nil | 15 Oct, 15 Apr |
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Chandigarh (Union Territory) | Monthly | Apr-Mar | 5 | 20 | 25 | Nil | 15 Oct, 15 Apr |
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Haryana | Monthly | Jan-Dec | 10 | 20 | 30 | Nil | 31 Dec |
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Madhya Pradesh | Half Yearly | June, Dec | 10 | 30 | 40 | Nil | 15 Jul, 15 Jan |
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Chhattisgarh | Half Yearly | June, Dec | 15 | 45 | 60 | Form A | 31 Jul, 31 Jan |
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Gujarat | Half Yearly | June, Dec | 6 | 12 | 18 | Form A1 | 31 Jul, 31 Jan |
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West Bengal | Half Yearly | June, Dec | 3 | 6 | 9 | Form D | 15 Jul, 15 Jan |
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Puducherry | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable | Not Applicable |
Telangana | Not Applicable | December | 2 | 5 | 7 | Not Applicable | 31 Dec - Date of deduction 31 Jan - Last date for submission |
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Odisha | Not Applicable | June December | 20 | 40 | 60 | Not Applicable | 30 June and 31 Dec - Date of deduction 15 July and 15 Jan - Last date for submission |
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