Bihar Labour Welfare Fund

The Labour Welfare Fund (LWF) is not applicable in Bihar because the state has not enacted or implemented a standalone LWF Act. There are no statutory LWF contribution slabs, deductions, or employer-employee remittance requirements mandated by the Bihar Labour Department.

Key Compliance Facts for Bihar

• LWF Applicability: Not applicable / Nil
• Employee Salary Deduction: ₹0 (No deductions are made from employee salaries for LWF in Bihar)
• Employer Contribution: Nil
• Applicable Central Laws: Standard central labor regulations like EPF, ESI, Gratuity, and Bihar Minimum Wages remain fully active and mandatory.

Bihar Labour Welfare Fund Slab 2026

For Bihar, there is no general state-wide Labour Welfare Fund (LWF) contribution slab applicable to employees in 2026 that I could verify from authoritative sources. Current state-wise LWF references list Bihar among the states where a general Labour Welfare Fund contribution is not applicable.

Therefore, employers in Bihar should not apply the LWF rates of Andhra Pradesh, Telangana, Karnataka, Tamil Nadu, or other states to Bihar employees.

Bihar Labour Welfare Fund Contribution – 2026

Particular	Bihar – 2026
Employee LWF contribution	Not applicable
Employer LWF contribution	Not applicable
Total general LWF	₹0
Salary-based LWF slab	Not applicable
City-wise LWF rate	Not applicable
General contribution frequency	Not applicable

Is There a Salary-Wise LWF Slab in Bihar?

No. Bihar does not have a general state Labour Welfare Fund salary slab for 2026.

This means payroll teams should not calculate a Bihar LWF deduction based on salary ranges.

Bihar LWF 2026 – Key Points

• State: Bihar
• Year: 2026
• General Labour Welfare Fund: Not applicable
• Employee contribution: ₹0
• Employer contribution: ₹0
• Salary-based slab: No
• City-specific LWF: No
• General LWF return: Not applicable

Does the Same Position Apply Across Bihar?

Yes. There is no separate general LWF contribution for cities such as:

• Patna
• Purnia
• Bhagalpur
• Muzaffarpur
• Darbhanga
• Gaya
• Begusarai
• Bihar Sharif
• Ara
• Katihar

A city does not have its own Labour Welfare Fund slab independent of state legislation.

Bihar LWF vs Professional Tax

It is important not to confuse the Labour Welfare Fund with other payroll statutory requirements.

Particular	Bihar LWF	Professional Tax
General state LWF	Not applicable	Separate tax provisions
Employee LWF	₹0	As applicable
Employer LWF	₹0	As applicable
Salary-based LWF slab	No	Separate rules
City-specific LWF	No	Separate applicability

Frequently Asked Questions

What is the Bihar Labour Welfare Fund contribution for 2026?

There is no general Bihar LWF contribution applicable to employees in 2026 based on the state-wise statutory references reviewed.

Is Bihar LWF based on salary?

No. There is no general Bihar LWF salary-wise slab.

Is there a separate Patna LWF rate?

No[cite: 1]. Patna does not have a separate general LWF rate. The same state-level position applies across Bihar.

Should employers deduct LWF from Bihar employees?

For a general Bihar LWF, no deduction should be configured. Employers should, however, check whether a specific sector-specific welfare scheme or other statutory contribution applies to their establishment.

Does Bihar have any labour welfare legislation?

Yes. Bihar has various labour laws and welfare provisions, but these should not automatically be described as a general Labour Welfare Fund contribution. The existence of labour welfare legislation is different from having a state-wide LWF deduction.

Payroll Compliance Note

For Bihar payroll in 2026, employers should not configure a generic Labour Welfare Fund deduction based on another state's rates. The current state-wise references indicate that Bihar is not among the states with a general LWF contribution scheme.

Important: This does not mean that Bihar employers have no labour-law compliance obligations. Other requirements such as minimum wages, Shops and Establishments requirements, employee benefits, EPF/ESI where applicable, and other statutory obligations must be assessed separately.

Reference: Bihar Government State Portal · Labour Welfare Fund – State-wise reference

Conclusion

The Labour Welfare Fund (LWF) is not applicable in Bihar because the state has not enacted or implemented a standalone LWF Act. There are no statutory LWF contribution slabs, deductions, or employer-employee remittance requirements mandated by the Bihar Labour Department.

With InnBuilt, businesses can be managed by individual State Labour Welfare Boards by turning off the Labour Welfare Fund (LWF) for Bihar, while managing attendance, leave, shifts, and payroll from one platform.