The Labour Welfare Fund (LWF) is not applicable in Bihar as the state has not enacted a standalone LWF Act. Consequently, there are no statutory LWF contribution slabs, employee salary deductions (₹0), or employer remittance requirements for Bihar payroll.

The article outlines the Professional Tax regulations in Bihar under the Bihar Tax on Professions, Trades, Callings and Employments Act, 2011. The tax rates apply uniformly across all state districts and major cities—including Patna, Muzaffarpur, Purnia, and Darbhanga.