Labour Welfare Fund in Gujarat
Gujarat levies the Labour Welfare Fund under the Gujarat Labour Welfare Fund Act, 1953. Here's the full contribution breakdown, due dates, registration process, and exemptions.
Updated: 01 August 2026Gujarat LWF Contribution Rates
| Contributor | Amount |
|---|---|
| Employee | ₹6/half-year |
| Employer | ₹12/half-year |
* Periodicity: half-yearly. Rates are set by the Gujarat Labour Welfare Board and revised periodically. Always verify against the official state notification before filing.
Applicability, Due Dates & Registration
Governing Act
Gujarat Labour Welfare Fund Act, 1953
Who It Applies To
Establishments under the Bombay Shops and Establishments Act, 1948, with a minimum of 10 employees for a continuous 3-month period.
Due Date
Deduction by 30 June and 31 December; returns filed by 15 July and 15 January.
Registration
Employers register on the Gujarat Labour Welfare Fund Board website, submitting PAN and organizational identity proof (factory certificate, Gumastadhara certificate, or contract order).
Exemptions
- Employees in top managerial positions earning over ₹3,500/month
- Establishments with fewer than 10 employees for three continuous months
Employers who maintain a proper muster roll-cum-wage register are exempt from certain additional record-keeping requirements under Section 3-AA of the Act.
Frequently Asked Questions: Gujarat LWF
What is the LWF rate in Gujarat?
What is the minimum employee count for LWF to apply in Gujarat?
Labour Welfare Fund in Other States
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