Labour Welfare Fund Rates
| Employee Contribution (In Rs.) | Employer Contribution (In Rs.) | Total (In Rs.) | Frequency | Date of Dedution | Last Date of Submission | Return |
|---|---|---|---|---|---|---|
| Rs. 0.2% of salary of employee or wages or any remuneration subject to a limit of Rs. 31/- | Twice the amount contributed by such employee, maximum Rs. 62/- | Maximum Rs 93/- (employee plus employer contribution) | monthly | Every month | Last day of the month (Also being accepted Quarterly Half Yearly & yearly in certain cases) | Nil |
| Employee coverage | Applicability | Period between which the employee count is considered |
|---|---|---|
| All employees employed, directly by or through any agency, including a contractor for remuneration in any Factory/Establishment | Any Employer/Establishment employing ten or more employees/persons | The employees who are present on the last day of the month. |
Applicable Headcounts for Different Establishments
| Category | Headcount |
|---|---|
| Factory without power | 20 |
| Factory with power | 10 |
| industry | 10 |
| Shop or commercial establishment | 10 |