The labor welfare fund is imposed at the state level. However, all states have not implemented LWF. States which impose this deduction are – Andhra Pradesh, Chattisgarh, Goa, Gujarat, Haryana, Karnataka, Kerala, Madhya Pradesh, Maharastra, New Delhi, Punjab, UT of Chandigarh and Tamil Nadu. Labor welfare fund is deducted either on a monthly, six monthly or annual basis.
1. Andhra Pradesh
| Act | Andhra Pradesh Labour Welfare Fund Act, 1987 |
| Employer Applicability | The Provisions of the Act shall be restricted to any Employer/Establishment employing one or more persons/employee |
| Employee Applicability | All Employees except those working in the managerial or supervisory capacity |
| Frequency | Yearly |
| Category | Employee Cont | Employer Cont | Deduction Date | Filing Deadline |
| Refer above | 30 | 70 | 31-Dec | 31-Jan |
2. Chandigarh (UT)
| Act | The Punjab Labour Welfare Fund Act, 1965 |
| Employer Applicability | The Provisions of the Act shall be restricted to any Employer/Establishment employing one or more persons/employee |
| Employee Applicability | Employee drawing salary upto Rupees Fifteen Thousand per month |
| Frequency | Monthly |
| Category | Employee Cont | Employer Cont | Deduction Date | Filing Deadline |
| Refer above | 5 | 20 | Last date of month | 15 October |
3. Chattisgarh
| Act | The Chhattisgarh Shram Kalyan Nidhi Adhiniyam, 1982 |
| Employer Applicability | The Provisions of the Act shall be restricted to any Employer/Establishment employing one or more persons/employee |
| Employee Applicability | All employees except those working in managerial or administrative capacity or employed in a supervisory capacity drawing wages exceeding ten thousand per month |
| Frequency | Half Yearly |
| Category | Employee Cont | Employer Cont | Deduction Date | Filing Deadline |
| Refer above | 15 | 45 | 30 June | 15 July |
| Refer above | 15 | 45 | 31 Dec | 15 January |
4. Delhi
| Act | The Bombay Labour Welfare Fund Act, 1953 |
| Employer Applicability | Any Employer/Establishment employing five or more employees/persons |
| Employee Applicability | All employees except those working in managerial or administrative capacity or employed in a supervisory capacity drawing wages exceeding two and half thousand per month |
| Frequency | Half Yearly |
| Category | Employee Cont | Employer Cont | Deduction Date | Filing Deadline |
| Refer above | 0.75 | 2.25 | 30 June | 15 July |
| Refer above | 0.75 | 2.25 | 31 Dec | 15 January |
5. Goa
| Act | The Goa, Daman and Diu Labour Welfare Fund Act, 1986 |
| Employer Applicability | Any Employer/Establishment employing one or more employees/persons |
| Employee Applicability | All employees except those working in managerial or administrative capacity or employed in a supervisory capacity drawing wages exceeding one thousand and six hundred per month |
| Frequency | Half Yearly |
| Category | Employee Cont | Employer Cont | Deduction Date | Filing Deadline |
| Refer above | 60 | 180 | 30 June | 31 July |
| Refer above | 60 | 180 | 31 Dec | 31 January |
6. Gujarat
| Act | The Gujarat Labour Welfare Fund Act, 1986 |
| Employer Applicability | Any Employer/Establishment employing ten or more employees/persons |
| Employee Applicability | All employees except those working in managerial or administrative capacity or employed in a supervisory capacity drawing wages exceeding three thousand and five hundred per month |
| Frequency | Half Yearly |
| Category | Employee Cont | Employer Cont | Deduction Date | Filing Deadline |
| Refer above | 6 | 12 | 30 June | 15 July |
| Refer above | 6 | 12 | 31 Dec | 15 January |
7. Haryana
| Act | The Punjab Labour Welfare Fund Act, 1965 |
| Employer Applicability | Any Employer/Establishment employing ten or more employees/persons |
| Employee Applicability | All employees employed, directly by or through any agency (including a contractor) with or without the knowledge of the principal employer, for remuneration in any factory or establishment to do any work connected with its affairs. Each employee shall contribute to the Fund every month an amount equal to zero point two percent of his salary or wages or any remuneration subject to a limit of rupees twenty-five and each employer in respect of each such employee shall contribute to the Fund every month, twice the amount contributed by such employee. |
| Frequency | Monthly |
| Category | Employee Cont | Employer Cont | Deduction Date | Filing Deadline |
| Refer above | 25 | 50 | Last date of month | Last date of month |
Note in some cases the government is allowing quarterly, six monthly deductions and filings also.
Haryana Labor Welfare Fund deduction also has an additional condition that the deduction from Employee should be Rs 25 or 0.2% of wages whichever is lower and similarly the contribution by Employer should be Rs 50 or 0.2% of wages whichever is lower.
8. Karnataka
| Act | The Karnataka Labour Welfare Fund Act, 1965 |
| Employer Applicability | Any Employer/Establishment employing fifty or more employees/persons |
| Employee Applicability | All employees who are employed for wages to do any work skilled or unskilled, manual or clerical, in an establishment |
| Frequency | Yearly |
| Category | Employee Cont | Employer Cont | Deduction Date | Filing Deadline |
| Refer above | 20 | 40 | 31 December | 15 January |
9. Kerala
Kerala has two welfare schemes
1. Kerala Shops and Commercial Establishment Worker Welfare Fund
2. Kerala Labor Welfare Fund
Details for both the schemes are given below.
| Act | The Kerala Shops and Commercial Establishments Worker Welfare Fund Act |
| Employer Applicability | Any Employer/Establishment employing one or more employees/persons |
| Employee Applicability | All employees under the purview of the Kerala Shops and Commercial Establishments Act 1960 |
| Frequency | Monthly |
| Category | Employee Cont | Employer Cont | Deduction Date | Filing Deadline |
| Refer above | 20 | 20 | Last date of month | 5th of next month |
9b. Kerala
| Act | The Kerala Labour Welfare Fund Act, 1975 |
| Employer Applicability | It is applicable to all factories covered under the Factories Act 1948, Plantations covered under the Plantation Labour Act 1951, and establishments as defined in section 2(f)(v) of the Kerala Labour Welfare Fund Act 1975 |
| Employee Applicability | All employees of companies covered under this Act. |
| Frequency | Half Yearly |
| Category | Employee Cont | Employer Cont | Deduction Date | Filing Deadline |
| Refer above | 45 | 45 | 30-June | 15th July |
| Refer above | 45 | 45 | 31-December | 15th January |
10. Madhya Pradesh
| Act | The Madhya Pradesh Shram Kalyan Nidhi Adhiniyam, 1982 |
| Employer Applicability | Any Employer/Establishment employing one or more employees/persons |
| Employee Applicability | All employees except those working in the managerial or supervisory capacity and drawing wages exceeding Rupees Ten Thousand only per month |
| Frequency | Half Yearly |
| Category | Employee Cont | Employer Cont | Deduction Date | Filing Deadline |
| Refer above | 10 | 30 | 30-June | 15th July |
| Refer above | 10 | 30 | 31-December | 15th January |
11. Maharashtra
| Act | The Maharashtra Labour Welfare Fund Act, 1953 |
| Employer Applicability | The Provisions of the Act shall be restricted to any Employer/Establishment employing five or more persons/employee |
| Employee Applicability | Group 1. All employees except those working in the managerial or supervisory capacity and drawing wages upto Rupees Three Thousand only per month Group 2. All employees except those working in the managerial or supervisory capacity and drawing wages exceeding Rupees Three Thousand only per month |
| Frequency | Half Yearly |
| Category | Employee Cont | Employer Cont | Deduction Date | Filing Deadline |
| Group 1 | 6 | 18 | 30-June | 15th July |
| Group 1 | 6 | 18 | 31-December | 15th January |
| Group 2 | 12 | 36 | 30-June | 15th July |
| Group 2 | 12 | 36 | 31-December | 15th January |
12. Odisha
| Act | The Odisha Labour Welfare Fund Act, 1966 |
| Employer Applicability | The Provisions of the Act shall be restricted to any Employer/Establishment employing twenty or more persons/employee |
| Employee Applicability | All employees except those working in the managerial or supervisory capacity and who is employed as an apprentice or on part-time basis |
| Frequency | Half Yearly |
| Category | Employee Cont | Employer Cont | Deduction Date | Filing Deadline |
| Refer above | 10 | 20 | 30-June | 15th July |
| Refer above | 10 | 20 | 31-December | 15th January |
13. Punjab
| Act | The Punjab Labour Welfare Fund Act, 1965 |
| Employer Applicability | The Provisions of the Act shall be restricted to any Employer/Establishment employing one or more persons/employee |
| Employee Applicability | Any person who is employed for hire or reward to do any work, skilled or unskilled, manual or clerical, in an establishment |
| Frequency | Monthly |
| Category | Employee Cont | Employer Cont | Deduction Date | Filing Deadline |
| Refer above | 5 | 20 | Last date of month | 15 October |
14. Tamil Nadu
| Act | The Tamil Nadu Labour Welfare Fund Act, 1972 |
| Employer Applicability | Any Employer/Establishment employing five or more persons/employee |
| Employee Applicability | All employees except those working in managerial or supervisory capacity and drawing wages exceeding rupees Fifteen thousand per month or who is employed as an apprentice or on part-time basis |
| Frequency | Yearly |
| Category | Employee Cont | Employer Cont | Deduction Date | Filing Deadline |
| Refer above | 10 | 20 | 31 December | 31 January |
15. Telangana
| Act | Telangana Labour Welfare Fund Act, 1987 |
| Employer Applicability | Any Employer/Establishment employing twenty or more persons/employees |
| Employee Applicability | All Employees except those working in the managerial or supervisory capacity and drawing wages exceeding rupees one thousand six hundred per month |
| Frequency | Yearly |
| Category | Employee Cont | Employer Cont | Deduction Date | Filing Deadline |
| Refer above | 2 | 5 | 31 December | 31 January |
16. West Bengal
| Act | The West Bengal Labour Welfare Fund Act, 1974 |
| Employer Applicability | Any Employer/Establishment employing ten or more persons/employees |
| Employee Applicability | All Employees except those working in the managerial or supervisory capacity and drawing wages exceeding rupees one thousand six hundred per month |
| Frequency | Half Yearly |
| Category | Employee Cont | Employer Cont | Deduction Date | Filing Deadline |
| Refer above | 3 | 15 | 30 June | 31 July |
| Refer above | 3 | 15 | 31 December | 31 January |