Delhi Labour Welfare Fund: contribution rates and due dates

Delhi LWF: Rs 0.75 employee / Rs 2.25 employer / Rs 1.50 government, half-yearly

Half-yearly on registers as at 30 June and 31 December; employer share payable before 15 July and 15 January. The Government share is a matching contribution equal to twice the employee's share, released after the Welfare Commissioner's statement. Applies to establishments with 5 or more persons; excludes managerial and supervisory staff drawing above Rs 2,500 per month. Framework: Bombay Labour Welfare Fund Act 1953 as extended to Delhi, with the Delhi LWF Rules 1997.