Remittance of Labour Welfare Fund Contributions – 2024

The Labour Welfare Fund (LWF) is a statutory fund managed by State Governments for the welfare of the workers. Various State Governments have implemented the Labour Welfare Fund Act and framed rules accordingly to regulate the processes involved. The respective state authority determines the frequency and amount of the LWF contributions. Employers and workers contribute to the state LWF fund monthly, half-yearly or annually, as determined by the State Government. The contribution amount differs from state to state. The obligation is on the employer to deduct the prescribed contributions from the salary of the worker and remit the same to the state LWF board, after adding the employer contribution. As of now, the following 16 states have implemented the Labour Welfare Fund Act, which prescribes for the periodical LWF contributions:

1. Andhra Pradesh
2. Chandigarh
3. Chhattisgarh
4. Delhi
5. Goa
6. Gujarat
7. Haryana
8. Karnataka
9. Kerala
10. Madhya Pradesh
11. Maharashtra
12. Odisha
13. Punjab
14. Tamil Nadu
15. Telangana
16. West Bengal

Since the due date for payment in some states is January 2025, a checklist pertaining to the states where LWF contributions have to be paid by the Shops and Establishments, half-yearly and annually, can be accessed and downloaded by clicking Read More below.

Note: With respect to the contribution to be made in January 2025, the employee share should be deducted from the salary of December 2024.