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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