Manipur Labour Welfare Fund

The Labour Welfare Fund (LWF) is not applicable in Manipur. The state has not enacted a standalone general Labour Welfare Fund Act or contribution slab for commercial establishments and private payroll compliance.

Professional Tax slabs, calculation examples, and employer compliance requirements in Manipur for 2026 under the Manipur Professions, Trades, Callings and Employments Taxation Act. It outlines the annual gross income thresholds—from full exemption for incomes up to ₹50,000 to the constitutional maximum tax limit of ₹2,500 per year.