Gujarat Labour Welfare Fund (LWF) is a statutory endowment established under the Gujarat Labour Welfare Fund Act, 1953, to enhance working conditions, social security, and living standards for workers in unorganized sectors. Unlike states with salary-based slabs, Gujarat enforces a fixed, state-wide half-yearly contribution of ₹18.00 per employee—comprising ₹6.00 from the employee and ₹12.00 from the employer—amounting to an annual total of ₹36.00.

Labour Welfare Fund (LWF) contribution rates and statutory rules for Haryana and Chandigarh. Covers a percentage-based contribution (0.20% of salary up to a maximum employee cap of ₹35/month and employer cap of ₹70/month). Applies uniformly across cities like Gurugram, Faridabad, and Panipat.

Himachal Pradesh does not currently have an operative state Labour Welfare Fund (LWF) Act, meaning there are no statutory slab rates, employee deductions, or employer contributions for 2026 payroll compliance.

The state of Jharkhand has not enacted a general Labour Welfare Fund (LWF) Act, meaning there are no salary-based LWF slab rates, employee deductions, or employer contributions for standard establishments. However, employers must still comply with standard central statutes like EPF and ESI, as well as sector-specific obligations such as the Building and Other Construction Workers (BOCW) welfare cess.

Madhya Pradesh Labour Welfare Fund

"Labour Welfare Fund" (LWF) is a statutory endowment contributed by Employer, Employee and by the Government Madhya Pradesh to improve the working conditions, to provide social security and to raise the living standards of Laborers and Workers in unorganized sectors. The quantum and periodicity of contribution is fixed by the respective State Labour Welfare Board. This page will show the exact quantum, state wise.

The Maharashtra Labour Welfare Fund (LWF) Act, 1953 mandates half-yearly contributions from covered establishments to support worker security and living standards. For 2026, LWF is calculated as a fixed rate of ₹100 per eligible employee every half-year (₹25 employee + ₹75 employer), totaling ₹200 annually, with statutory payment deadlines on July 15 and January 15.

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.

Meghalaya Labour Welfare Fund Slab 2026

Meghalaya does not currently have a general Labour Welfare Fund (LWF) contribution scheme applicable to ordinary private-sector establishments. Current 2026 references indicate that Meghalaya has not implemented a standalone Labour Welfare Fund law, so there is no general employee or employer LWF deduction.

Mizoram Labour Welfare Fund

Mizoram has not implemented a state Labour Welfare Fund (LWF)[cite: 1]. There is no statutory LWF contribution slab or mandatory deduction required for employers or employees operating within private commercial establishments in Mizoram.

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.