Labour Welfare Fund (LWF) Slab in Andhra Pradesh
Labour Welfare Fund
"Labour Welfare Fund" (LWF) is a statutory endowment contributed by Employer, Employee and by the Government (in some states) 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.
What is Labour Welfare Fund?
Labour welfare is an aid in the form of money or necessities for those in need. It provides facilities to labourers in order to improve their working conditions, provide social security, and raise their standard of living.
To justify the above statement, various state legislatures have enacted an Act exclusively focusing on welfare of the workers, known as the Labour Welfare Fund Act. The Labour Welfare Fund Act incorporates various services, benefits and facilities offered to the employee by the employer. Such facilities are offered by the means of contribution from the employer and the employee. However, the rate of contribution may differ from one state to another.
Scope of Labour Welfare Fund Act
The scope of this Act is extended to housing, family care & worker's health service by providing medical examination, clinic for general treatment, infant welfare, women’s general education, workers activity facilities, marriage, education, funeral etc. State specific Labour Welfare Funds are funded by contributions from the employer, employee and in a few states, the government also.
Applicability of the Act
In order to provide social security to workers, the government has introduced the Labour Welfare Fund Act. This act has been implemented only in 16 states out of 37 states including union territories.
The below table depicts the states in which the Act has been implemented and not implemented:
Andhra Pradesh Labour Welfare Fund Slab 2026
The Andhra Pradesh Labour Welfare Fund (LWF) is governed by the Andhra Pradesh Labour Welfare Fund Act, 1987. For 2026, the statutory contribution is a fixed annual amount, not a salary-based slab.
Andhra Pradesh Labour Welfare Fund Contribution – 2026
| Contributor | Annual Contribution per Eligible Employee |
|---|---|
| Employee | ₹30 |
| Employer | ₹70 |
| Total | ₹100 |
Section 10 of the Act specifies an annual contribution of ₹30 from the employee and ₹70 from the employer for each applicable employee. The Act also provides that the Government may revise these amounts by notification.
Is There a Salary-Wise LWF Slab in Andhra Pradesh?
No. Andhra Pradesh Labour Welfare Fund is not calculated using salary ranges such as ₹15,000, ₹25,000 or ₹50,000. The contribution is a fixed annual amount for eligible employees.
However, employers should separately verify whether the establishment and particular employees fall within the statutory coverage of the Act.
Andhra Pradesh LWF Calculation Example
For a covered establishment with 100 eligible employees:
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹30 | ₹3,000 |
| Employer contribution | 100 × ₹70 | ₹7,000 |
| Total LWF contribution | ₹10,000 |
The employer is entitled to recover the employee's ₹30 contribution through payroll deduction in the manner prescribed by the Act.
Andhra Pradesh LWF 2026 – Key Points
- State: Andhra Pradesh
- Governing law: Andhra Pradesh Labour Welfare Fund Act, 1987
- Employee contribution: ₹30 per year
- Employer contribution: ₹70 per year
- Total contribution: ₹100 per eligible employee
- Salary-based slab: No
- Contribution frequency: Annual
- Separate city-wise rate: No
City-Wise Applicability
The Andhra Pradesh LWF is a state-level welfare fund. There is no separate LWF contribution rate for cities such as:
- Visakhapatnam
- Vijayawada
- Guntur
- Tirupati
- Nellore
- Kurnool
- Rajahmundry
- Kadapa
- Anantapur
The same statutory contribution applies throughout Andhra Pradesh, subject to the applicable coverage provisions.
Andhra Pradesh LWF vs Professional Tax
| Particular | Labour Welfare Fund | Professional Tax |
|---|---|---|
| Nature | Welfare contribution | State tax |
| Salary-based LWF slab | No | Separate tax provisions |
| Employee contribution | ₹30/year | As applicable |
| Employer contribution | ₹70/year | Employer deducts PT where applicable |
| Total LWF | ₹100/year | Not applicable |
| City-specific LWF rate | No | State provisions apply |
Visakhapatnam Labour Welfare Fund Slab 2026
Visakhapatnam follows the Andhra Pradesh Labour Welfare Fund (LWF) contribution structure applicable throughout Andhra Pradesh. There is no separate Labour Welfare Fund slab specifically for Visakhapatnam.
The applicable legislation is the Andhra Pradesh Labour Welfare Fund Act, 1987. Section 10 provides a fixed annual contribution from the employee and employer, rather than a salary-based slab.
Visakhapatnam Labour Welfare Fund Contribution – 2026
| Contributor | Annual Contribution per Eligible Employee |
|---|---|
| Employee | ₹30 |
| Employer | ₹70 |
| Total | ₹100 |
The Act specifies ₹30 from the employee and ₹70 from the employer for each applicable employee. The Government has the power to revise these amounts by notification.
Is There a Salary-Wise LWF Slab in Visakhapatnam?
No. Andhra Pradesh LWF is not calculated according to salary ranges. It is a fixed annual contribution for employees covered by the Act.
However, employers should verify the statutory applicability to their establishment and employees before processing the contribution.
Visakhapatnam LWF Calculation Example
For a covered establishment with 100 eligible employees:
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹30 | ₹3,000 |
| Employer contribution | 100 × ₹70 | ₹7,000 |
| Total LWF contribution | ₹10,000 |
The employer may recover the employee's ₹30 contribution through payroll deduction in the manner prescribed by the Act.
Visakhapatnam LWF 2026 – Key Points
- City: Visakhapatnam
- State: Andhra Pradesh
- Governing law: Andhra Pradesh Labour Welfare Fund Act, 1987
- Employee contribution: ₹30 per year
- Employer contribution: ₹70 per year
- Total contribution: ₹100 per eligible employee
- Salary-based slab: No
- Separate Visakhapatnam rate: No
- Contribution frequency: Annual
Does the Same LWF Rate Apply Across Andhra Pradesh?
Yes. There is no separate LWF contribution rate for Visakhapatnam, Vijayawada, Guntur, Tirupati, Nellore, Kurnool or other Andhra Pradesh locations. The state-level contribution structure applies, subject to statutory coverage.
Visakhapatnam LWF vs Professional Tax
| Particular | Labour Welfare Fund | Professional Tax |
|---|---|---|
| Nature | Welfare contribution | State tax |
| Salary-based LWF slab | No | Separate tax provisions |
| Employee contribution | ₹30/year | As applicable |
| Employer contribution | ₹70/year | As applicable |
| Total LWF | ₹100/year | Not applicable |
| City-specific LWF rate | No | State provisions apply |
Vijayawada Labour Welfare Fund Slab 2026
Vijayawada follows the Andhra Pradesh Labour Welfare Fund (LWF) contribution structure applicable throughout Andhra Pradesh. There is no separate Labour Welfare Fund slab specifically for Vijayawada.
The applicable legislation is the Andhra Pradesh Labour Welfare Fund Act, 1987. Under Section 10, the contribution is a fixed annual amount rather than a salary-based slab.
Vijayawada Labour Welfare Fund Contribution – 2026
| Contributor | Annual Contribution per Eligible Employee |
|---|---|
| Employee | ₹30 |
| Employer | ₹70 |
| Total | ₹100 |
The Act specifies ₹30 from the employee and ₹70 from the employer for each applicable employee. It also allows the Government to revise these contribution amounts through notification.
Is There a Salary-Wise LWF Slab in Vijayawada?
No. Andhra Pradesh Labour Welfare Fund is not calculated according to salary slabs. The contribution is a fixed annual amount for employees covered under the Act.
Employers should nevertheless verify the statutory coverage applicable to their establishment and employees.
Vijayawada LWF Calculation Example
Suppose a covered establishment in Vijayawada has 100 eligible employees:
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹30 | ₹3,000 |
| Employer contribution | 100 × ₹70 | ₹7,000 |
| Total LWF contribution | ₹10,000 |
The employer can recover the employee's ₹30 contribution through payroll deduction in the manner permitted under the Act.
Vijayawada LWF 2026 – Key Points
- City: Vijayawada
- State: Andhra Pradesh
- Governing law: Andhra Pradesh Labour Welfare Fund Act, 1987
- Employee contribution: ₹30 per year
- Employer contribution: ₹70 per year
- Total contribution: ₹100 per eligible employee
- Salary-based slab: No
- Separate Vijayawada rate: No
- Contribution frequency: Annual
- Revision: Government may revise the contribution by notification
Does the Same LWF Rate Apply Across Andhra Pradesh?
Yes. The Labour Welfare Fund is administered at the state level, so there is no separate LWF contribution rate for Vijayawada, Visakhapatnam, Guntur, Tirupati, Nellore, Kurnool or other Andhra Pradesh cities, subject to statutory applicability.
Vijayawada LWF vs Professional Tax
| Particular | Labour Welfare Fund | Professional Tax |
|---|---|---|
| Nature | Welfare contribution | State tax |
| Salary-based LWF slab | No | Separate tax provisions |
| Employee contribution | ₹30/year | As applicable |
| Employer contribution | ₹70/year | As applicable |
| Total LWF | ₹100/year | Not applicable |
| City-specific LWF rate | No | State provisions apply |
Guntur Labour Welfare Fund Slab 2026
Guntur follows the Andhra Pradesh Labour Welfare Fund (LWF) contribution structure applicable throughout Andhra Pradesh. There is no separate Labour Welfare Fund slab specifically for Guntur.
The applicable legislation is the Andhra Pradesh Labour Welfare Fund Act, 1987. Section 10 prescribes a fixed annual contribution rather than a salary-based slab.
Guntur Labour Welfare Fund Contribution – 2026
| Contributor | Annual Contribution per Eligible Employee |
|---|---|
| Employee | ₹30 |
| Employer | ₹70 |
| Total | ₹100 |
Under Section 10, every employee contributes ₹30 per year, while the employer contributes ₹70 per year for each such employee. The Government has the power to revise these amounts through notification.
Is There a Salary-Wise LWF Slab in Guntur?
No. Andhra Pradesh LWF is not calculated according to salary ranges. It is a fixed annual contribution for eligible employees covered under the Act.
Employers should separately verify whether their establishment and employees fall within the statutory coverage.
Guntur LWF Calculation Example
For a covered establishment in Guntur with 100 eligible employees:
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹30 | ₹3,000 |
| Employer contribution | 100 × ₹70 | ₹7,000 |
| Total LWF contribution | ₹10,000 |
The employer may recover the employee's ₹30 contribution through payroll deduction in the manner prescribed by the Act.
Guntur LWF 2026 – Key Points
- City: Guntur
- State: Andhra Pradesh
- Governing law: Andhra Pradesh Labour Welfare Fund Act, 1987
- Employee contribution: ₹30 per year
- Employer contribution: ₹70 per year
- Total contribution: ₹100 per eligible employee
- Salary-based slab: No
- Separate Guntur rate: No
- Contribution frequency: Annual
- Government revision: Possible through notification
Does the Same LWF Rate Apply Across Andhra Pradesh?
Yes. The LWF contribution is governed at the state level, so there is no separate contribution rate for Guntur, Vijayawada, Visakhapatnam, Tirupati, Nellore, Kurnool or other Andhra Pradesh cities, subject to statutory applicability.
Guntur LWF vs Professional Tax
| Particular | Labour Welfare Fund | Professional Tax |
|---|---|---|
| Nature | Welfare contribution | State tax |
| Salary-based LWF slab | No | Separate tax provisions |
| Employee contribution | ₹30/year | As applicable |
| Employer contribution | ₹70/year | As applicable |
| Total LWF | ₹100/year | Not applicable |
| City-specific LWF rate | No | State provisions apply |
Tirupati Labour Welfare Fund Slab 2026
Tirupati follows the Andhra Pradesh Labour Welfare Fund (LWF) contribution structure applicable throughout Andhra Pradesh. There is no separate Labour Welfare Fund slab specifically for Tirupati. The Tirupati District Labour Department confirms that the A.P. Labour Welfare Board operates under the Andhra Pradesh Labour Welfare Fund Act, 1987 and covers workers in factories, shops and establishments, motor transport undertakings, societies and trusts.
For 2026, the contribution is a fixed annual amount per eligible worker, rather than a salary-based slab. The Tirupati District Government website currently states that the LWF contribution is ₹100 per worker per year, recently enhanced.
Tirupati Labour Welfare Fund Contribution – 2026
| Contributor | Annual Contribution per Eligible Employee |
|---|---|
| Employee | ₹30 |
| Employer | ₹70 |
| Total | ₹100 |
The ₹100 per worker figure is also confirmed by the current Tirupati District Labour Department page.
Is There a Salary-Wise LWF Slab in Tirupati?
No. Andhra Pradesh Labour Welfare Fund is not calculated using salary ranges. It is a fixed annual contribution for eligible workers.
The important distinction is:
- LWF contribution: Fixed annual amount
- Salary slab: Not applicable
- City-specific Tirupati rate: No
- State: Andhra Pradesh
Tirupati LWF Calculation Example
Suppose a covered establishment in Tirupati has 100 eligible employees:
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹30 | ₹3,000 |
| Employer contribution | 100 × ₹70 | ₹7,000 |
| Total LWF contribution | ₹10,000 |
The employee's contribution is deducted through payroll, while the employer contributes its statutory share.
Who Is Covered in Tirupati?
The Tirupati District Labour Department states that workers in the following types of establishments are covered through the A.P. Labour Welfare Board:
- Factories
- Shops and establishments
- Motor Transport Undertakings
- Societies
- Trusts
- Other establishments covered under the applicable legislation
Tirupati LWF 2026 – Key Points
- City: Tirupati
- State: Andhra Pradesh
- Governing law: Andhra Pradesh Labour Welfare Fund Act, 1987
- Employee contribution: ₹30 per year
- Employer contribution: ₹70 per year
- Total contribution: ₹100 per eligible worker
- Salary-based slab: No
- Separate Tirupati rate: No
- Contribution frequency: Annual
- Current official district reference: ₹100 per worker per year
Does the Same LWF Rate Apply Across Andhra Pradesh?
Yes. The Labour Welfare Fund is administered at the state level, so there is no separate LWF contribution rate for Tirupati, Visakhapatnam, Vijayawada, Guntur, Nellore, Kurnool or other Andhra Pradesh cities, subject to statutory coverage.
Tirupati LWF vs Professional Tax
| Particular | Labour Welfare Fund | Professional Tax |
|---|---|---|
| Nature | Welfare contribution | State tax |
| Salary-based LWF slab | No | Separate tax provisions |
| Employee contribution | ₹30/year | As applicable |
| Employer contribution | ₹70/year | As applicable |
| Total LWF | ₹100/year | Not applicable |
| Tirupati-specific LWF rate | No | State provisions apply |
Kakinada Labour Welfare Fund Slab 2026
Kakinada follows the Andhra Pradesh Labour Welfare Fund (LWF) contribution structure applicable throughout Andhra Pradesh. There is no separate Labour Welfare Fund slab specifically for Kakinada.
For 2026, the Labour Welfare Fund contribution is a fixed annual amount per eligible employee, not a salary-based slab.
Kakinada Labour Welfare Fund Contribution – 2026
| Contributor | Annual Contribution |
|---|---|
| Employee | ₹30 |
| Employer | ₹70 |
| Total | ₹100 per eligible employee |
The Andhra Pradesh Labour Welfare Fund contribution is governed by the Andhra Pradesh Labour Welfare Fund Act, 1987. The contribution can be revised by the Government through notification, so employers should verify the latest applicable notification when processing payroll.
Is There a Salary-Wise LWF Slab in Kakinada?
No. Andhra Pradesh LWF is not calculated according to salary ranges.
For example, whether an eligible employee earns ₹15,000, ₹30,000 or ₹75,000 per month, the LWF contribution is not determined by a salary slab. The statutory contribution is a fixed annual amount.
Kakinada LWF 2026 at a Glance
- Employee contribution: ₹30 per year
- Employer contribution: ₹70 per year
- Total: ₹100 per eligible employee per year
- Salary-based slab: No
- Separate Kakinada rate: No
- State: Andhra Pradesh
- Contribution frequency: Annual
Kakinada LWF Calculation Example
Suppose a covered establishment in Kakinada has 100 eligible employees:
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹30 | ₹3,000 |
| Employer contribution | 100 × ₹70 | ₹7,000 |
| Total LWF | 100 × ₹100 | ₹10,000 |
The employee contribution is recovered through payroll, while the employer contributes its statutory share.
Who Is Covered in Kakinada?
Subject to the applicability provisions of the Andhra Pradesh Labour Welfare Fund Act, covered establishments may include:
- Factories
- Shops and commercial establishments
- Offices
- Motor transport undertakings
- Certain societies and trusts
- Other establishments covered under the applicable legislation
Employers should verify the specific coverage and employee exclusions applicable to their establishment.
Does Kakinada Have a Separate LWF Rate?
No. Kakinada does not have a separate municipal or city-level Labour Welfare Fund slab.
The same Andhra Pradesh LWF contribution structure applies to cities such as:
- Kakinada
- Visakhapatnam
- Vijayawada
- Guntur
- Tirupati
- Nellore
- Kurnool
- Rajahmundry
- Kadapa
- Anantapur
The actual applicability depends on the establishment and employee categories covered by the legislation.
Kakinada LWF vs Professional Tax
| Particular | Labour Welfare Fund | Professional Tax |
|---|---|---|
| Nature | Welfare contribution | State tax |
| Salary-based slab | No | Separate tax provisions |
| Employee contribution | ₹30/year | As applicable |
| Employer contribution | ₹70/year | As applicable |
| Total LWF | ₹100/year | Not applicable |
| City-specific rate | No | Applicable provisions depend on state/local law |
Rajahmundry Labour Welfare Fund Slab 2026
Rajahmundry (Rajamahendravaram) follows the Andhra Pradesh Labour Welfare Fund (LWF) contribution structure applicable throughout Andhra Pradesh. There is no separate Labour Welfare Fund slab specifically for Rajahmundry.
For 2026, the LWF contribution is a fixed annual amount per eligible employee, rather than a salary-based slab.
Rajahmundry Labour Welfare Fund Contribution – 2026
| Contributor | Annual Contribution |
|---|---|
| Employee | ₹30 |
| Employer | ₹70 |
| Total | ₹100 per eligible employee |
The applicable legislation is the Andhra Pradesh Labour Welfare Fund Act, 1987. The Government has the power to revise the prescribed contribution through notification.
Is There a Salary-Wise LWF Slab in Rajahmundry?
No. Andhra Pradesh Labour Welfare Fund is not calculated based on salary ranges.
Whether an eligible employee earns ₹15,000, ₹30,000 or ₹50,000 per month, the LWF contribution is not determined by a salary slab. The applicable contribution is a fixed annual amount.
Rajahmundry LWF 2026 at a Glance
- Employee contribution: ₹30 per year
- Employer contribution: ₹70 per year
- Total contribution: ₹100 per eligible employee per year
- Salary-based slab: No
- Separate Rajahmundry rate: No
- State: Andhra Pradesh
- Contribution frequency: Annual
Rajahmundry LWF Calculation Example
For an establishment in Rajahmundry with 100 eligible employees:
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹30 | ₹3,000 |
| Employer contribution | 100 × ₹70 | ₹7,000 |
| Total LWF contribution | 100 × ₹100 | ₹10,000 |
The employee's contribution is recovered through payroll, while the employer contributes its statutory share.
Who Is Covered in Rajahmundry?
Subject to the coverage provisions of the Andhra Pradesh Labour Welfare Fund Act, applicable establishments may include:
- Factories
- Shops and commercial establishments
- Offices
- Motor transport undertakings
- Certain societies and trusts
- Other establishments covered under the applicable legislation
Employers should verify the statutory coverage and employee exclusions applicable to their particular establishment.
Does Rajahmundry Have a Separate LWF Rate?
No. There is no separate city-level Labour Welfare Fund rate for Rajahmundry.
The Andhra Pradesh LWF structure applies to covered establishments in cities including:
- Rajahmundry
- Kakinada
- Visakhapatnam
- Vijayawada
- Guntur
- Tirupati
- Nellore
- Kurnool
- Kadapa
- Anantapur
Rajahmundry LWF vs Professional Tax
| Particular | Labour Welfare Fund | Professional Tax |
|---|---|---|
| Nature | Welfare contribution | State tax |
| Salary-based LWF slab | No | Separate tax provisions |
| Employee contribution | ₹30/year | As applicable |
| Employer contribution | ₹70/year | As applicable |
| Total LWF | ₹100/year | Not applicable |
| City-specific LWF rate | No | Applicable provisions depend on state/local law |
Conclusion
The Andhra Pradesh Labour Welfare Fund (LWF) is governed by the Andhra Pradesh Labour Welfare Fund Act, 1987. For 2026, the statutory contribution is a fixed annual amount, not a salary-based slab.
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