| STATE |
BASIS OF DEDUCTIONS |
MONTH IN WHICH DEDUCTION TO BE MADE |
SALARY SLAB |
EMPLOYEE CONTN. |
EMPLOYER CONTN. |
FORMS TO BE FILLED |
LAST DATE FOR FILING RETURNS |
REMARKS |
| ANDHRA PRADESH |
ANNUAL |
DECEMBER |
FLAT |
2.00 |
5.00 |
FORM 3 |
31st Jan |
Welfare Commissioner A.P. Labour Welfare Board Hyderabad |
| CHANDIGARH |
EVERY MONTH |
EVERY MONTH |
FLAT |
1.00 |
2.00 |
|
31st Dec, period extended to 31st Jan |
Welfare Commissioner (Govt. of Haryana) payable at Chandigarh |
| CHHATISGARH |
HALF-YEARLY |
JUNE & DECEMBER |
|
1.00 |
3.00 |
|
15th Jul & 15th Jan |
Welfare Commissioner, Labour Welfare Board, Raipur. |
| DELHI |
HALF-YEARLY |
JUNE & DECEMBER |
FLAT |
0.75 |
2.25 |
|
15th Jul & 15th Jan |
Delhi Labour Welfare Fund |
| GOA |
EVERY MONTH |
EVERY MONTH |
FLAT |
5.00 |
15.00 |
|
31st Jul (For period Jan to Jun)
31st Jan (for period Jul to Dec) |
The Secretary, Goa Labour Welfare Board. |
| GUJARAT |
HALF-YEARLY |
|
FLAT |
3.00 |
6.00 |
|
15th Jul & 15th Jan |
Gujarat Labour Welfare Fund |
| HARYANA |
MONTHLY |
EVERY MONTH |
FLAT |
5 |
10 |
|
31st Dec, period extended to 31st Jan |
Welfare Commissioner (Govt. of Haryana) payable at Chandigarh |
| KARNATAKA |
ANNUAL |
DECEMBER |
FLAT |
3.00 |
6.00 |
FORM D |
15th Jan |
Welfare Commissioner payable at Bangalore |
| KERALA |
HALF-YEARLY |
JUNE & DECEMBER |
FLAT |
4.00 |
8.00 |
|
15th Jul &15th Jan |
Kerala Labour Welfare Fund Board |
| MADHYA PRADESH |
HALF-YEARLY |
JUNE & DECEMBER |
FLAT |
6.00 |
18.00 |
|
15th Jul &15th Jan |
Welfare Commissioner Payable at Bhopal |
| MAHARASHTRA |
HALF-YEARLY |
JUNE & DECEMBER |
UPTO
 3,500/- |
6.00 |
18.00 |
|
15th Jul & 15th Jan |
Maharashtra Labour Welfare Fund |
ABOVE
3,500/- |
12.00 |
36.00 |
|
| PUNJAB |
EVERY MONTH |
EVERY MONTH |
FLAT |
1.00 |
2.00 |
|
31st Dec, period extended to 31st Jan |
Welfare Commissioner |
| TAMIL NADU |
ANNUAL |
DECEMBER |
FLAT |
5.00 |
10.00 |
FORM A |
31st Jan |
The Secretary, Tamil Nadu welfare Fund Board |
| WEST BENGAL |
HALF-YEARLY |
|
FLAT |
3.00 |
6.00 |
|
15th Jul & 15th Jan |
Welfare Commissioner payable at Kolkatta |
| BIHAR |
N.A. |
N.A. |
N.A. |
N.A. |
N.A. |
|
N.A. |
N.A. |
| HIMACHAL PRADESH |
N.A. |
N.A. |
N.A. |
N.A. |
N.A. |
|
N.A. |
N.A. |
| JAMMU & KASHMIR |
N.A. |
N.A. |
N.A. |
N.A. |
N.A. |
|
N.A. |
N.A. |
| JHARKHAND |
N.A. |
N.A. |
N.A. |
N.A. |
N.A. |
|
N.A. |
N.A. |
| ORISSA |
N.A. |
N.A. |
N.A. |
N.A. |
N.A. |
|
N.A. |
N.A. |
| RAJASTHAN |
N.A. |
N.A. |
N.A. |
N.A. |
N.A. |
|
N.A. |
N.A. |
| UTTAR PRADESH |
N.A. |
N.A. |
N.A. |
N.A. |
N.A. |
|
N.A. |
N.A. |
| UTTARAKHAND |
N.A. |
N.A. |
N.A. |
N.A. |
N.A. |
|
N.A. |
N.A. |
** Employees who are working in the managerial or supervisory capacity and drawing wages exceeding 3,500/- (Rupees Three Thousand Five Hundred) only per month are excluded from LWF |
|
