This article explains the Punjab Labour Welfare Fund (LWF), a statutory contribution by employers, employees, and the state government designed to provide social security and improve working conditions for unorganized sector workers. It outlines the applicable rules, including a monthly contribution rate of ₹5 from the employee and ₹20 from the employer for workers earning up to ₹10,000 per month.

In Punjab, professional tax is levied under the Punjab State Development Tax Act, 2018 as the Punjab State Development Tax (PSDT). It applies at a flat rate of ₹200 per month (up to ₹2,400 annually) for individuals paying income tax with an annual taxable income above ₹2,50,000, while those earning below this threshold are exempt.