Labour Welfare Fund (LWF) Slab in Gujarat
Gujarat Labour Welfare Fund
"Labour Welfare Fund" (LWF) is a statutory endowment contributed by Employer, Employee and by the Government Gujarat 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.
In Gujarat, the Labour Welfare Fund (LWF) contribution is a fixed half-yearly amount rather than a graded salary slab. The employee contributes ₹6 and the employer contributes ₹12 per employee every six months, totaling ₹18 per cycle.
Contribution Rates per Employee
- Employee Share: ₹6.00 per half-year
- Employer Share: ₹12.00 per half-year
- Total Contribution: ₹18.00 per half-year
Deduction and Due Dates
First Half (January to June):
- Deduction date: By 30 June
- Submission/Return filing date: By 15 July
Second Half (July to December):
- Deduction date: By 31 December
- Submission/Return filing date: By 15 January
Applicability and Exemptions
Applicability: Establishments covered under the Factories Act or the Bombay Shops and Establishments Act, 1948, that employ 10 or more employees for a continuous three-month period.
Exemptions: Employees in top managerial or supervisory roles drawing a monthly wage/salary exceeding ₹3,500 are exempt from the employee contribution.
Gujarat Labour Welfare Fund Slab 2026
Gujarat follows uniform Labour Welfare Fund provisions across the entire state under the Gujarat Labour Welfare Fund Act, 1953.
| Feature / Component | Labour Welfare Fund (LWF) | Professional Tax |
|---|---|---|
| Nature | Welfare contribution | State tax |
| Salary-based LWF slab | No | Separate provisions |
| Employee contribution | ₹6/half-year | As applicable |
| Employer contribution | ₹12/half-year | As applicable |
| Total LWF | ₹18/half-year | Not applicable |
| Annual LWF | ₹36 | Not applicable |
| City-specific LWF rate | No | Separate applicable provisions |
Ahmedabad Labour Welfare Fund Slab 2026
Ahmedabad follows the Gujarat Labour Welfare Fund provisions applicable across the state. There is no separate Labour Welfare Fund (LWF) slab specifically for Ahmedabad. The governing legislation is the Gujarat Labour Welfare Fund Act, 1953, which extends throughout Gujarat.
| Feature / Component | Labour Welfare Fund (LWF) | Professional Tax |
|---|---|---|
| Nature | Welfare contribution | State tax |
| Salary-based LWF slab | No | Separate provisions |
| Employee contribution | ₹6/half-year | As applicable |
| Employer contribution | ₹12/half-year | As applicable |
| Total LWF | ₹18/half-year | Not applicable |
| Annual LWF | ₹36 | Not applicable |
| City-specific LWF rate | No | Separate applicable provisions |
Ahmedabad LWF 2026 at a Glance
- Is There a Salary-Wise LWF Slab in Ahmedabad? No, there is no graded salary slab. A flat rate applies to all eligible employees regardless of salary.
- Half-Yearly Contribution: ₹18.00 total (₹6 Employee + ₹12 Employer).
- Annual Contribution: ₹36.00 total per employee per year.
- Who Is Covered Under Ahmedabad LWF? All establishments covered under the Factories Act or the Bombay Shops and Establishments Act, 1948 employing 10 or more employees.
- Ahmedabad LWF vs Professional Tax: LWF is a flat statutory welfare contribution collected half-yearly, whereas Professional Tax is governed by separate municipal/state tax provisions and slabs.
Gandhinagar Labour Welfare Fund Slab 2026
Gandhinagar follows the Gujarat Labour Welfare Fund provisions applicable across the state under the Gujarat Labour Welfare Fund Act, 1953.
| Feature / Component | Labour Welfare Fund (LWF) | Professional Tax |
|---|---|---|
| Nature | Welfare contribution | State tax |
| Salary-based LWF slab | No | Separate provisions |
| Employee contribution | ₹6/half-year | As applicable |
| Employer contribution | ₹12/half-year | As applicable |
| Total LWF | ₹18/half-year | Not applicable |
| Annual LWF | ₹36 | Not applicable |
| City-specific LWF rate | No | Separate applicable provisions |
- Is There a Salary-Wise LWF Slab in Gandhinagar? No, there is no separate salary slab. A flat rate applies.
- Half-Yearly Contribution: ₹18.00 total (₹6 Employee + ₹12 Employer).
- Annual Contribution: ₹36.00 total per employee per year.
- Gandhinagar LWF vs Professional Tax: LWF is a flat half-yearly welfare contribution, whereas Professional Tax operates on distinct tax slabs.
Surat Labour Welfare Fund Slab 2026
Surat adheres to the uniform Gujarat Labour Welfare Fund Act, 1953 provisions applicable state-wide.
| Feature / Component | Labour Welfare Fund (LWF) | Professional Tax |
|---|---|---|
| Nature | Welfare contribution | State tax |
| Salary-based LWF slab | No | Separate provisions |
| Employee contribution | ₹6/half-year | As applicable |
| Employer contribution | ₹12/half-year | As applicable |
| Total LWF | ₹18/half-year | Not applicable |
| Annual LWF | ₹36 | Not applicable |
| City-specific LWF rate | No | Separate applicable provisions |
- Is There a Salary-Wise LWF Slab in Surat? No, there are no salary-wise slabs.
- Half-Yearly Contribution: ₹18.00 total (₹6 Employee + ₹12 Employer).
- Annual Contribution: ₹36.00 total per employee per year.
- Surat LWF vs Professional Tax: LWF is a welfare fund, whereas Professional Tax is a separate state tax.
Rajkot Labour Welfare Fund Slab 2026
Rajkot follows the state-wide Gujarat Labour Welfare Fund Act, 1953 rules.
| Feature / Component | Labour Welfare Fund (LWF) | Professional Tax |
|---|---|---|
| Nature | Welfare contribution | State tax |
| Salary-based LWF slab | No | Separate provisions |
| Employee contribution | ₹6/half-year | As applicable |
| Employer contribution | ₹12/half-year | As applicable |
| Total LWF | ₹18/half-year | Not applicable |
| Annual LWF | ₹36 | Not applicable |
| City-specific LWF rate | No | Separate applicable provisions |
- Is There a Salary-Wise LWF Slab in Rajkot? No, a flat half-yearly rate applies.
- Half-Yearly Contribution: ₹18.00 total (₹6 Employee + ₹12 Employer).
- Annual Contribution: ₹36.00 total per employee per year.
- Rajkot LWF vs Professional Tax: LWF is flat and collected half-yearly, while Professional Tax is governed separately.
Bhavnagar Labour Welfare Fund Slab 2026
Bhavnagar operates under the standard Gujarat Labour Welfare Fund Act, 1953 rules.
| Feature / Component | Labour Welfare Fund (LWF) | Professional Tax |
|---|---|---|
| Nature | Welfare contribution | State tax |
| Salary-based LWF slab | No | Separate provisions |
| Employee contribution | ₹6/half-year | As applicable |
| Employer contribution | ₹12/half-year | As applicable |
| Total LWF | ₹18/half-year | Not applicable |
| Annual LWF | ₹36 | Not applicable |
| City-specific LWF rate | No | Separate applicable provisions |
- Is There a Salary-Wise LWF Slab in Bhavnagar? No, a uniform flat rate applies.
- Half-Yearly Contribution: ₹18.00 total (₹6 Employee + ₹12 Employer).
- Annual Contribution: ₹36.00 total per employee per year.
- Bhavnagar LWF vs Professional Tax: LWF is a fixed half-yearly statutory welfare contribution, whereas Professional Tax is assessed under separate tax slabs.
Conclusion
In Gujarat, the Labour Welfare Fund (LWF) contribution is a fixed half-yearly amount rather than a graded salary slab. The employee contributes ₹6 and the employer contributes ₹12 per employee every six months, totaling ₹18 per cycle.
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