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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
Frequency

Contribution
Month(s)

Employee
Contribution

Employer
Contribution

Total
Contribution

Return

Due Date

Specific Rules

Karnataka

Annual

Dec

20

40

60

Form D

15 Jan

  • Applicable for Contract Labor also.

Tamil Nadu

Annual

Dec

10

20

30

Form A

31 Jan

  • Employees in the managerial capacity are exempted.

  • Employees in supervisory capacity with wages above Rs.3500 per month are exempted.

Andhra Pradesh

Annual

Dec

30

70

100

Form F

31 Jan

  • Employees in the managerial capacity are exempted.

  • Employee in supervisory capacity with wages exceeding Rs.1600 per month are exempted.

  • Applicable for Contract Labor also.

Kerala

(For firms under Shops and Establishment Act)

Monthly

Jan-Dec

20

20

40

Form A

20th

  • Applicable for Contract Labor also.

Kerala

(For firms under Factories Act)

Half Yearly

Jan-Dec

4

8

12

Form A

20th

  • Applicable for Contract Labor also.

Maharashtra

Half Yearly

June, Dec

6/12

18/36

24/48

Form A1cum Return

15 Jul,

15 Jan

  • Employees in the managerial capacity are exempted.

  • Employees in supervisory capacity with wages more than Rs.3500 per month are exempted.

  • Applicable for Contract Labor also.

  • Contribution amount differs for employees with wages up to 3000 per month (24) and those with wages more than 3000 per month (48).

Goa

Annual

Dec

120

360

480

Form B

31 Jan

  • Employees in the managerial capacity are exempted.

  • Employees in the supervisory capacity and wages above Rs.3500 per month are exempted.

  • Applicable for Contract Labor also.

  • Last amended 6 Aug 2015

Delhi

Half Yearly

June, Dec

0.75

2.25

3

Form A

15 Jul,

15 Jan

  • Employees in the managerial capacity are exempted.

  • Employees in supervisory capacity and drawing wages above Rs.2500 per month are exempted.

Punjab

Monthly

Apr-Mar

5

20

25

Nil

15 Oct,

15 Apr

  • Apr-Sept & Oct-Mar are the half years.

  • Employee shall mean an employee whose name is there in the register of an establishment on the last working day of the month.

Chandigarh (Union Territory)

Monthly

Apr-Mar

5

20

25

Nil

15 Oct,

15 Apr

  • Apr-Sept & Oct-Mar are the half years.

  • Employee shall mean an employee whose name is there in the register of an establishment on the last working day of the month.

Haryana

Monthly

Jan-Dec

10

20

30

Nil

31 Dec

  • Applicable for Contract Labor also.

Madhya Pradesh

Half Yearly

June, Dec

10

30

40

Nil

15 Jul,

15 Jan

  • Employees drawing wages exceeding Rs.10000 per month are exempted.

  • Applicable for Contract Labor also.

Chhattisgarh

Half Yearly

June, Dec

15

45

60

Form A

31 Jul,

31 Jan

  • Employees in the managerial capacity are exempted.

  • Employees in the supervisory capacity and wages above Rs.3500 per month are exempted.

  • Applicable for Contract Labor also.

Gujarat

Half Yearly

June, Dec

6

12

18

Form A1

31 Jul,

31 Jan

  • Employees in the managerial capacity are exempted.

  • Employees in supervisory capacity and wages above Rs.3500 per month are exempted.

  • Applicable for Contract Labor also.

West Bengal

Half Yearly

June, Dec

3

6

9

Form D

15 Jul,

15 Jan

  • Employees in the managerial capacity are exempted.

  • Employees in supervisory capacity and wages above Rs.2500 per month are exempted.

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

  • All Employees except those working in the managerial or supervisory capacity and drawing wages exceeding rupees one thousand six hundred per month

 

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

  • All employees except those working in the managerial or supervisory capacity and who is employed as an apprentice or on part-time basis
     



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