Tools
Calculate
PF ECR CreatorESI File CreatorTax Calculator
 
Salary ProrationLOP SplitterFinal Settlement
Blog
GUIDES
 
 
Updates
FAQ

Punjab Labour Welfare Fund: contribution rates and due dates

What employers and employees contribute to the Labour Welfare Fund in Punjab, how often it is paid, when it is due and which law applies.

EmployeeRs. 5 a month
EmployerRs. 20 a month
FrequencyMonthly
DueBy the 15th of the following month
Ratio (employee : employer)
1 : 4
Governing instrument
Punjab Labour Welfare Fund Act, 1965

What to watch

Punjab also levies a State Development Tax of Rs. 200 a month, which is separate from this.

Latest Labour Welfare Fund notifications for Punjab

current  Effective 01 Jan 2021 - Labour Welfare Board, Government of Punjab

Punjab LWF - Rs 5 employee / Rs 20 employer monthly; 2021 Act applies to Haryana

The 'Punjab Labour Welfare Fund (Haryana Amendment) Act, 2021' (Act 16 of 2021, 5 April 2021) amends the Punjab Act in its application to HARYANA, not to Punjab: it substituted s.9A(2) requiring employers to pay both shares before 31 December each year online. Punjab's own rates are employee Rs 5 and employer Rs 20 per month, applicability 20+ employees, returns due 15 April and 15 October.

Read the full explanation
Labour Welfare Fund in other states
Andhra PradeshChandigarhChhattisgarhDelhiGoaGujaratHaryanaKarnatakaKeralaMadhya PradeshMaharashtraOdishaTamil NaduTelanganaWest Bengal

Summaries are for guidance only and are not a substitute for the official notification or professional advice.