Labour Welfare Fund :
Madhya Pradesh
According to Madhya Pradesh Shram Kalyan Nidhi Adhiniyam 1982 and Notification No. LAB-8-0003-2025-Sec-1-XVI(LAB) every factory and commercial establishment employing one or more persons shall contribute half yearly towards welfare. Employers contribute ₹50.00 and non-managerial staff contribute a flat rate of ₹10.00 resulting in a semi-annual remittance of ₹60.00 per worker with a minimum floor of ₹2,500.00 per establishment. These liabilities are calculated on the statutory effective dates of June 30 and December 31, with final electronic Form A returns and payments due strictly by July 15 and January 15 respectively to avoid non-compliance interest penalties.
Act Information
Act:Madhya Pradesh Shram Kalyan Nidhi Adhiniyam, 1982
Rule:The Madhya Pradesh Shram Kalyan Nidhi Rules, 1984
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.
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:10
Employer:30
Total:40
Deduction Date:30 June and 31 December
Return Submission:15 July and 15 January