Labour Welfare Fund :
Kerala
Under the Kerala Labour Welfare Fund Act, 1975, all factories, commercial establishments, plantations and transport undertakings, employing minimum of five persons are required to make their monthly welfare contributions. Non-managerial staff contribute an amount of flat rate of ₹50.00 with an employer contribution of the same amount of ₹50.00, for a total monthly remittance of ₹100.00 per worker. Employers need to systematically deduct and deposit these combined funds with the Kerala Labour Welfare Fund Board every month to streamline labor audits and avoid non-compliance interest penalties.
Act Information
Act:The Kerala Shops and Commercial Establishments Workers Welfare Fund Act, 2006
Rule:The Kerala Shops and Commercial Establishments Workers Welfare Fund Scheme, 2007, Rules
Applicability:It is applicable to any commercial establishment and shops employing more than 1 or more employees fall under this. Its enforcement is overseen by the Labour Commissioner.
Exemption:Part timers or apprentices and Managerial staff.
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:50
Employer:50
Total:100
Deduction Dates:—
Return Submission:—