Labour Welfare Fund :
Delhi
Establishments with five or more persons are required to make welfare contributions bi-annually under the Bombay Labour Welfare Fund Act, 1953 (extended to Delhi) and the Delhi Labour Welfare Fund Rules, 1997. Employees earning up to ₹2,500 per month will pay ₹0.75 and the employer will pay ₹2.25, totaling ₹3.00 per employee every six months. Deductions are settled on June 30th and December 31st with final electronic filings and payments due strictly by July 15th and January 15th to avoid automated interest penalties and to stay compliant.
Act Information
Act:The Bombay Labour Welfare Fund Act, 1953
Rule:The Delhi Labour Welfare Fund Rules, 1997
Applicability:It is applicable to any commercial establishment and shops employing more than 5 or more employees fall under this. Its enforcement is overseen by the Labour Commissioner.
Authority:Part timers or apprentices and Managerial staff.
Interest:10% on every late payment
Penalty:13% per annum on every late payment
Labour Welfare Fund Contribution
Category:To all Employees except part timers or apprentices and Managerial staff.
Employee:0.75
Employer:2.25
Total:3
Deduction Date:30 June and 31 December
Return submission:15 July and 15 January