Labour Welfare Fund (LWF) Slab in Assam
Assam Labour Welfare Fund
The Labour Welfare Fund (LWF) is not applicable in the state of Assam. Assam has not enacted a state Labour Welfare Fund Act, meaning there are no statutory LWF contribution slabs, employer deductions, or employee withholdings required for payroll compliance in the state.
Compliance Context in Assam
- Statutory Status: LWF is a state-specific legislation operative in only 16 states and union territories across India; it is absent in Assam and most northeastern states.
- Other Payroll Mandates: While LWF does not apply, employers must still comply with other applicable labor regulations in the state, such as Assam Professional Tax and revised Minimum Wages.
- Alternative Welfare Schemes: Construction and specific industry workers are covered under separate statutory welfare provisions.
Assam Labour Welfare Fund Slab 2026
Since the Labour Welfare Fund Act is not enacted in Assam, there are no applicable contribution slabs for 2026:
| Category | Employee Share | Employer Share | Frequency |
|---|---|---|---|
| All Employees | NIL | NIL | N/A |
Assam Labour Welfare Fund Contribution – 2026
- Employee Contribution: ₹0
- Employer Contribution: ₹0
- Total Contribution: ₹0
- Deduction Frequency: Not Applicable
Is There a Salary-Wise LWF Slab in Assam?
No. There is no salary-based or slab-based LWF structure in Assam. Regardless of whether an employee earns minimum wage or a higher executive salary, no LWF deduction applies.
Assam LWF 2026 – Key Points
- State Coverage: Not Enacted
- Employee Deduction: Nil
- Employer Contribution: Nil
- Filing Frequency: N/A
- Applicable Act: None (No Assam LWF Act)
What About Mica Mines Labour Welfare Fund?
Central welfare funds (such as the Mica Mines Labour Welfare Fund Act or the Limestone and Dolomite Mines Labour Welfare Fund Act) apply to specific mining activities nationwide. However, these are distinct central sector funds and do not constitute a general state LWF for commercial establishments or factories in Assam.
Assam LWF vs Other States
| State / UT | LWF Applicability | Contribution Slabs |
|---|---|---|
| Assam | Not Applicable | Nil |
| Maharashtra | Applicable | Slab-based (Bi-annual) |
| Karnataka | Applicable | Fixed annual rate |
| Delhi | Applicable | Bi-annual deduction |
| West Bengal | Applicable | Bi-annual deduction |
Frequently Asked Questions
What is the Assam Labour Welfare Fund contribution for 2026?
There is no mandatory LWF contribution in Assam for 2026, as the state does not enforce an LWF Act.
Is Assam LWF based on salary?
No, because LWF is not applicable in Assam under any salary structure.
Is there a separate LWF rate for Guwahati?
No. LWF rules are state-level legislations, and no municipal or city-specific LWF applies to Guwahati.
Should employers deduct LWF from Assam employees?
No, employers operating in Assam should not deduct LWF from employees' salaries.
Payroll Compliance Note
For Assam payroll in 2026, employers should not configure a generic LWF deduction based on another state's rate. First verify whether the establishment or employee category is covered by a specific Assam welfare-fund provision. This is particularly important because Labour Welfare Fund and Professional Tax are separate statutory obligations.
Conclusion
The Labour Welfare Fund (LWF) is not applicable in the state of Assam. Assam has not enacted a state Labour Welfare Fund Act, meaning there are no statutory LWF contribution slabs, employer deductions, or employee withholdings required for payroll compliance in the state.
With InnBuilt, businesses can be managed by individual State Labour Welfare Boards by turning off the Labour Welfare Fund (LWF) for Assam, while managing attendance, leave, shifts, and payroll from one platform.