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.

Compliance Overview

• LWF Applicability: Not applicable / No active LWF Act.
• Other Payroll Deductions: Employers must still account for applicable state norms like Professional Tax and central codes (such as EPF and ESIC).
• Future Updates: While draft rules under unified frameworks like the Code on Wages are updated periodically by the Mizoram Department of Labour, Employment, Skill Development and Entrepreneurship (LESDE), a state-specific LWF levy remains inactive.

Mizoram Labour Welfare Fund Slab 2026

Mizoram does not currently have a general Labour Welfare Fund (LWF) contribution applicable to ordinary private-sector establishments. Current 2026 LWF references state that Mizoram has not implemented a general Labour Welfare Fund, so there is no standard employee or employer LWF deduction for covered establishments.

Mizoram Labour Welfare Fund – 2026

Mizoram LWF 2026 at a Glance

• Employee contribution: Not applicable
• Employer contribution: Not applicable
• Total general LWF: ₹0
• Contribution frequency: Not applicable
• Salary-based LWF slab: Not applicable
• City-wise LWF: Not applicable
• General LWF return: Not applicable

The current 2026 state-wise LWF references specifically list Mizoram as a state where LWF is not applicable.

Is Mizoram LWF Salary-Based?

No. Since Mizoram has no general LWF contribution requirement, there is no salary-based LWF slab.

Payroll teams should therefore not automatically deduct an LWF amount from employees working in Mizoram.

Does Mizoram Have Any Labour Welfare Fund?

Mizoram does have welfare arrangements for specific categories of workers.

For example, the Mizoram Building and Other Construction Workers' Welfare Board operates a separate welfare fund for eligible construction workers. This is a sector-specific welfare arrangement, not a general Labour Welfare Fund applicable to all employees.

A recent Mizoram Gazette publication describes a construction-worker welfare fund under which registered workers contribute ₹10 per month[cite: 1]. This should not be confused with a general LWF deduction for employees in Mizoram.

General LWF vs Construction Workers' Welfare Fund

Does Aizawl Have a Separate LWF Slab?

No. There is no separate city-level LWF slab for Aizawl.

The same state-level position applies to establishments in:

• Aizawl
• Lunglei
• Champhai
• Kolasib
• Serchhip
• Saiha
• Mamit
• Lawngtlai

Therefore, a page targeting “Aizawl Labour Welfare Fund Slab 2026” should not display a separate employee/employer LWF rate.

Mizoram LWF vs Professional Tax

LWF and Professional Tax are separate statutory compliances and should not be combined in payroll calculations.

Payroll Compliance Note

For Mizoram payroll in 2026, ordinary establishments should generally configure:

• Employee LWF = Not Applicable
• Employer LWF = Not Applicable[cite: 1]
• Total General LWF = ₹0

However, employers operating in the construction sector should separately examine BOCW registration, welfare fund and cess requirements.

Important: LWF applicability can change through legislation, notification or implementation of labour codes. Employers should verify the latest Mizoram Labour Department notifications before finalising payroll compliance.

Official reference: Mizoram Labour Department

Conclusion

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

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