Labour Welfare Fund in Tamil Nadu
What the employee and the employer each pay to the Labour Welfare Fund in Tamil Nadu, and when.
Labour Welfare Fund
- Employee pays
- ₹20
- Employer pays
- ₹40
₹20 from the employee and ₹40 from the employer, in December.
Applies to: Factories, motor transport undertakings, plantations, catering establishments with five or more persons, and shops, businesses, societies and trusts with five or more persons. Managers, supervisors earning over ₹15,000 a month, apprentices and part-time staff are left out.
What to do
- Deduct the employee's LWF share in the months it is due, add the employer's share, and pay both to the welfare board.
- Show the employee share on the payslip.
Terms used on this page
- LWF
- Labour Welfare Fund: a small payment to the state's welfare board, by the employee and the employer.
Where these figures come from
Amendment to rule 11-A of the Tamil Nadu Labour Welfare Fund Rules, 1973: employee share ₹20, employer share ₹40 a year (Tamil Nadu Government Gazette Extraordinary No. 538, 2 Dec 2022)
Notification, Labour Welfare and Skill Development Department, Government of Tamil Nadu, No. G.O. Ms. No. 161, LWSD (G2), SRO A-26(b)/2022, 2 Dec 2022
Tamil Nadu Labour Welfare Fund Act, 1972 (definitions in section 2, contribution in section 15), Tamil Nadu Labour Welfare Board copy
Act, Tamil Nadu Labour Welfare Board, Government of Tamil Nadu, No. Tamil Nadu Act 36 of 1972
Tamil Nadu Labour Welfare Fund Rules, 1973 (rule 11-A rate, rule 12 payment), Tamil Nadu Labour Welfare Board copy
Rules, Tamil Nadu Labour Welfare Board, Government of Tamil Nadu, No. G.O. Ms. No. 569, Labour and Employment, 4 Sep 1973, 4 Sep 1973
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General information, not legal advice. Follow the official notification.
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