Labour Welfare Fund Rates
Employee Contribution (In Rs.) | Employer Contribution (In Rs.) | Total (In Rs.) | Frequency | Date of Deduction | Last Date of Submission | Return |
25 | 75 | 100 | Half- yearly | 30-Jun, 31-Dec | 15-Jul, 15-Jan | Form A-1 cum Return |
Employee coverage | Applicability | Period between which the employee count is considered |
| | |
All employees except in managerial/supervisory capacity. | Any Employer/Establishment employing five or more employees/persons | Employee' shall mean an employee whose name finds mention in the register of an establishment on the last working day of the months- June and December |
Applicable Headcounts for Different Establishments
Category | Headcount |
Factory without power | 20 |
Factory with power | 10 |
tramway/motor omnibus service/motor transport undertaking | 5 |
establishment | 5 |