The Labour Welfare Fund (LWF) is not applicable in the state of Assam, as the state has not enacted an LWF Act. Consequently, there are no statutory LWF contribution slabs, employer deductions, or employee payroll withholdings required for businesses operating in Assam.

Assam levies a state-wide Professional Tax under the Assam Professions, Trades, Callings and Employments Taxation Act, 1947. Monthly salaries up to ₹10,000 are exempt, earnings between ₹15,001 and ₹25,000 incur ₹180 per month, and salaries above ₹25,000 are taxed at ₹208 per month. Self-employed professionals pay an annual tax based on gross income, capped at ₹2,500 per year. These uniform tax rates apply across all districts and major cities in Assam. Employers must register for PTRC, deduct the tax monthly, deposit payments, and file returns.