Nagaland Labour Welfare Fund

There is no Labour Welfare Fund (LWF) act or statutory contribution slab implemented in Nagaland. LWF is not applicable to commercial establishments or employers and employees in the state.

If you are thinking of salary deductions like Professional Tax in Nagaland, the slabs are active, but traditional LWF contributions do not exist.

Nagaland Labour Welfare Fund Slab 2026

Nagaland does not currently have a general Labour Welfare Fund (LWF) contribution applicable to ordinary private-sector establishments. The current Nagaland Labour Department's published list of guiding labour laws does not identify a standalone Nagaland Labour Welfare Fund Act, while its welfare schemes specifically identify the Building and Other Construction Workers' Welfare Board and other statutory schemes.

Therefore, for a normal establishment in Nagaland, there is no general employee/employer LWF slab for 2026.

Nagaland Labour Welfare Fund – 2026

Particular	2026 Position
State	Nagaland
Employee LWF contribution	Not Applicable
Employer LWF contribution	Not Applicable
Total general LWF	₹0
Frequency	Not applicable
Salary-based slab	Not applicable
General LWF Act	No standalone Act identified

Nagaland 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 Nagaland Labour Department's current policy and guiding-acts page lists legislation such as the Building and Other Construction Workers legislation, Workmen's Compensation framework, Minimum Wages Act and Trade Unions Act, but does not list a general Labour Welfare Fund Act.

Is Nagaland LWF Salary-Based?

No. Since there is no general LWF contribution applicable to ordinary establishments, there is also no salary-wise LWF slab.

Payroll teams should therefore not automatically deduct a general LWF amount from employees working in Nagaland.

Does Nagaland Have Any Labour Welfare Scheme?

Yes. Nagaland operates welfare schemes for specific categories of workers.

The Nagaland Labour Department identifies the Nagaland Building and Other Construction Workers' Welfare Board as a welfare scheme. The Board operates under the Building and Other Construction Workers legislation and is specifically concerned with eligible construction workers.

This is different from a general Labour Welfare Fund applicable to all employees.

General LWF vs BOCW Welfare

Particular	General LWF	Nagaland BOCW Welfare
Coverage	General covered employees	Eligible construction workers
General employee LWF	Not applicable	Sector-specific
General employer LWF	Not applicable	Separate BOCW provisions
General LWF rate	₹0	Not a general LWF rate
Applicability	Ordinary payroll	Construction sector

Nagaland's Labour Department also publishes specific notifications relating to the Building and Other Construction Workers Welfare Cess Act, including deduction, levy and payment of cess.

Does Kohima Have a Separate LWF Slab?

No. There is no separate city-level Labour Welfare Fund slab for Kohima.

The same state-level position applies to establishments in:

• Kohima
• Dimapur
• Mokokchung
• Tuensang[
• Wokha
• Mon
• Zunheboto
• Phek
• Kiphire
• Longleng
• Noklak

Therefore, a page targeting "Kohima Labour Welfare Fund Slab 2026" should not display a separate employee/employer LWF amount unless a new Nagaland notification introduces such a contribution.

Nagaland LWF vs Professional Tax

Labour Welfare Fund and Professional Tax are separate statutory concepts.

Particular	Labour Welfare Fund	Professional Tax
General Nagaland LWF	Not applicable	Separate compliance
Employee LWF deduction	₹0	As applicable
Employer LWF	₹0	Not applicable
LWF frequency	Not applicable	Not applicable to LWF

Employers should not treat other labour-related deductions or construction-worker welfare cess as a general LWF deduction

Payroll Compliance Note

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

• Employee LWF = Not Applicable
• Employer LWF = Not Applicable
• Total General LWF = ₹0

However, employers operating in the construction sector should separately examine BOCW registration, welfare-fund and construction-welfare-cess requirements[cite: 1]. The Nagaland Labour Department specifically publishes compliance information for BOCW welfare cess.

Important: Labour-law requirements can change through legislation, notifications and implementation of the labour codes. Employers should verify the latest Nagaland Labour Department notification before finalising payroll compliance for 2026. The department's notification portal is actively maintained.

Official references: Nagaland Labour Department – Policy & Guiding Acts and Nagaland Labour Department – Notifications[

Conclusion

There is no Labour Welfare Fund (LWF) act or statutory contribution slab implemented in Nagaland. LWF is not applicable to commercial establishments or employers and employees in the state.

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