Andhra Pradesh Labour Welfare Fund (LWF) under the A.P. Labour Welfare Fund Act, 1987. It explains that the 2026 statutory contribution is a fixed annual amount of ₹100 per eligible employee (₹30 from employee, ₹70 from employer) rather than a salary-based slab. The same rate applies uniformly across all cities in Andhra Pradesh.

What is Professional Tax?

Unlike income tax, professional tax is usually a set amount that is deducted only if a person earns more than a specific monthly income. For example, in the state of Andhra Pradesh, any person earning between ₹21,001 to ₹30,000 is eligible to pay a monthly professional tax of ₹135. Each state has their own professional tax slabs. Moreover, a state may choose to change their professional tax slabs as per Article 276 of the Constitution of India.