Labour Welfare Fund :
Gujarat
Every establishment employing ten or more persons is required to contribute to the welfare fund of the State twice in a year under the Gujarat Labour Welfare Fund Act. The total semi-annual contribution required for each non-managerial employee on the payroll is ₹18.00. This amount is split between a ₹6.00 deduction from the worker’s salary and a ₹12.00 contribution paid directly by the employer. The said amounts shall be calculated and finalized on the basis of the strength of the workforce as on 30th June and 31st December of each year.
Act Information
Act:The Gujarat Labour Welfare Fund Act, 1953
Rule:The Labour Welfare Fund (Gujarat) Rules, 1962
Applicability:It is applicable to any commercial establishment and shops employing more than 10 or more employees fall under this. Its enforcement is overseen by the Labour Commissioner.
Authority:Labour Welfare Fund Commissioner
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:6
Employer:12
Total:18
Deduction Date:30 June and 31 December
Return submission:15 July and 15 January