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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