Labour Welfare Fund in Delhi (NCT)
Delhi (NCT) levies the Labour Welfare Fund under the Delhi Labour Welfare Fund Rules, 1977 (based on the Bombay Labour Welfare Fund Act, 1953; fund established by the Delhi Government in 1998). Here's the full contribution breakdown, due dates, registration process, and exemptions.
Updated: 01 August 2026Delhi (NCT) LWF Contribution Rates
| Contributor | Amount |
|---|---|
| Employee | ₹0.75/half-year |
| Employer | ₹2.25/half-year |
* Periodicity: half-yearly. Rates are set by the Delhi (NCT) Labour Welfare Board and revised periodically. Always verify against the official state notification before filing.
Applicability, Due Dates & Registration
Governing Act
Delhi Labour Welfare Fund Rules, 1977 (based on the Bombay Labour Welfare Fund Act, 1953; fund established by the Delhi Government in 1998)
Who It Applies To
Establishments with 5 or more employees, covering factories under the Factories Act, 1948, and establishments under the Delhi Shops and Establishments Act, 1954.
Due Date
Deduction by 30 June and 31 December; returns filed by 15 July and 15 January.
Registration
Employers register online through the Delhi Labour Welfare Board portal: establishment registration, employee registration, document upload, and online contribution payment, with tracking via SMS/email.
Exemptions
- Managerial or supervisory personnel
- Employees earning above ₹2,500/month
- Apprentices under the Apprentices Act, 1961
Delhi has by far the smallest LWF contribution amounts nationally. The total employer + employee contribution is just ₹3 per half-year, a legacy figure that hasn't been revised in line with other states.
Frequently Asked Questions: Delhi (NCT) LWF
What is the LWF amount in Delhi?
Which Delhi establishments must contribute to LWF?
Labour Welfare Fund in Other States
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