Nagaland Labour Welfare Fund

There is no Labour Welfare Fund (LWF) act or statutory contribution slab implemented in Nagaland. LWF is not applicable to commercial establishments or employers and employees in the state.

If you are thinking of salary deductions like Professional Tax in Nagaland, the slabs are active, but traditional LWF contributions do not exist.

Professional Tax Slab in Nagaland (2026)

Nagaland levies Professional Tax under the Nagaland Professions, Trades, Callings and Employments Taxation Act, 1968 and the Nagaland Professions, Trades, Callings and Employments Taxation Rules, 1970. The tax is applicable to salaried employees, professionals, traders, and specified establishments. Employers are responsible for deducting Professional Tax from eligible employees' salaries and remitting it to the Department of Taxes, Government of Nagaland.