Hello, in this post, we will discuss about the Labour Welfare Fund. We will cover the following topics:

What is the Labour Welfare Fund?

It is a kind of financial aid for labourers to improve their working conditions, social security, and standard of living.

The Labour Welfare Fund Act includes various services, benefits and facilities for the employee by the employer.

Both the employer and the employee contribute towards this fund. But the rate and frequency of contribution and the due date differ from state to state.

In the states of Andhra Pradesh, Haryana, Karnataka, Tamil Nadu and others, it is an annual payment whereas for Gujarat, Madhya Pradesh, Maharashtra etc the payment is in June and December.

For example, in Tamil Nadu, employee contribution is Rs. 14 per annum and employer contribution is Rs. 21 per annum.

From January 2015, the maximum salary limit for this scheme is Rs. 15,000 per month. It applies to any establishment who has employed 5 or more people.

Labour Welfare Fund Applicability

The government has introduced the Labour Welfare Fund Act to provide social security to the workers.

It is implemented only in 15 out of 34 states, including union territories.

It is not applicable to all category of employees, and it depends on the wages earned and the designation of the employee.

The implementation of this Act depends on the total number of employees since its applicability differs based on the state-specific rules.

Scope of LWF Act

LWF Act includes housing, family care and worker’s health service such as giving medical examinations, a clinic for general treatment, infant welfare, women’s education, workers activity facilities, marriage, education, funeral, etc.

States following LWF

The states on which the LWF Act is implemented:

  • Andhra Pradesh
  • Chandigarh
  • Chhattisgarh
  • Delhi
  • Goa
  • Gujarat
  • Haryana
  • Karnataka
  • Kerala
  • Madhya Pradesh
  • Maharashtra
  • Odisha
  • Punjab
  • Tamil Nadu
  • Telangana
  • West Bengal

Labour welfare fund due date

Now let us see in the table below the various due dates for LWF in different states:

State or Union Territory Contribution Frequency Due Date
Karnataka Annual 15 Jan
Tamil Nadu Annual 31 Jan
Andhra Pradesh Annual 31 Jan
Kerala (For firms under Shops and Establishment Act) Monthly 20th
Kerala (For firms under Factories Act) Half Yearly 20th
Maharashtra Half Yearly 15 Jul,15 Jan
Goa Annual 31 Jan
Delhi Half Yearly 15 Jul,15 Jan
Punjab Monthly 15 Oct,15 Apr
Chandigarh (Union Territory) Monthly 15 Oct,15 Apr
Haryana Monthly 31 Dec
Madhya Pradesh Half Yearly 15 Jul,15 Jan
Chhattisgarh Half Yearly 31 Jul,31 Jan
Gujarat Half Yearly 31 Jul,31 Jan
West Bengal Half Yearly 15 Jul,15 Jan
Puducherry Not Applicable Not Applicable
Telangana Not Applicable 31 Dec – Date of deduction, 31 Jan – Last date for submission
Odisha Not Applicable 30 June and 31 Dec – Date of deduction, 15 July and 15 Jan – Last date for submission

With that, we have come to the end of this post on the Labour Welfare Fund.

Do you have any questions? Let us know in the comment section below.

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