Labour Welfare Fund (LWF) Slab in Punjab
Punjab Labour Welfare Fund
"Labour Welfare Fund" (LWF) is a statutory endowment contributed by Employer, Employee and by the Government Punjab 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.
Punjab Labour Welfare Fund
The Punjab Labour Welfare Fund (LWF) contribution rates require employers to pay ₹20 per employee monthly and employees to contribute ₹5 per employee monthly for workers drawing wages up to ₹10,000 per month.
Contribution Breakdown
- Employee Share: ₹5 per month
- Employer Share: ₹20 per month (4 times the employee share)
- Wage Limit: Applicable to employees drawing wages up to ₹10,000 per month
Applicability and Rules
- Establishments Covered: Factories and commercial establishments or units under specific acts generally employing 20 or more workers.
- Frequency: Deducted and remitted on a monthly/periodic cycle.
- Official Portal: Filings and registrations can be managed through the eLabourPunjab Portal
Punjab Labour Welfare Fund Slab 2026
Punjab Labour Welfare Fund (LWF) is governed by the Punjab Labour Welfare Fund Act, 1965 and the Punjab Labour Welfare Fund Rules, 1966. For payroll purposes, the commonly published statutory rate is ₹5 per month from the employee and ₹20 per month from the employer, giving a total contribution of ₹25 per employee per month.
The Punjab Labour Department's official portal remains the primary source for current notifications and compliance updates.
Punjab LWF Contribution – 2026
| Particular | Employee | Employer | Total |
|---|---|---|---|
| Monthly contribution | ₹5 | ₹20 | ₹25 |
| 6 months | ₹30 | ₹120 | ₹150 |
| 12 months | ₹60 | ₹240 | ₹300 |
Punjab LWF 2026 at a Glance
- State: Punjab
- Applicable Act: Punjab Labour Welfare Fund Act, 1965
- Applicable Rules: Punjab Labour Welfare Fund Rules, 1966
- Employee contribution: ₹5 per month
- Employer contribution: ₹20 per month
- Total: ₹25 per employee per month
- Annual employee contribution: ₹60
- Annual employer contribution: ₹240
- Annual combined contribution: ₹300
- Contribution type: Fixed monthly amount
- Salary-based slab: No
Is Punjab LWF Based on Salary?
No. The standard Punjab LWF contribution is a fixed amount rather than a percentage of salary.
For an eligible employee:
- Employee LWF = ₹5/month
- Employer LWF = ₹20/month
- Total LWF = ₹25/month
For example:
| Monthly Salary | Employee LWF | Employer LWF | Total |
|---|---|---|---|
| ₹15,000 | ₹5 | ₹20 | ₹25 |
| ₹25,000 | ₹5 | ₹20 | ₹25 |
| ₹40,000 | ₹5 | ₹20 | ₹25 |
| ₹60,000 | ₹5 | ₹20 | ₹25 |
The salary amount does not change the standard LWF contribution.
Punjab LWF Payment Schedule
The published Punjab LWF compliance schedule requires employers to remit contributions for the two half-year periods:
| Contribution Period | Employee Contribution | Employer Contribution | Total |
|---|---|---|---|
| 1 April – 30 September | ₹30 | ₹120 | ₹150 |
| 1 October – 31 March | ₹30 | ₹120 | ₹150 |
| Annual | ₹60 | ₹240 | ₹300 |
The published compliance guidance specifies 15 October for the April–September period and 15 April for the October–March period.
Punjab LWF Eligibility
The Punjab Labour Welfare Fund Act applies to specified establishments meeting the statutory requirements. Current compliance references identify establishments employing 10 or more employees during the preceding 12 months as falling within the applicability threshold.
Employers should verify their establishment's coverage under the Act before applying the deduction to every employee.
Does Punjab Have City-Wise LWF Slabs?
No. Punjab does not have separate LWF rates for individual cities.
The state-level contribution applies to covered establishments in cities including:
- Chandigarh*
- Ludhiana
- Amritsar
- Jalandhar
- Patiala
- Bathinda
- Mohali
- Pathankot
- Hoshiarpur
- Moga
- Firozpur
- Sangrur
*Chandigarh is a Union Territory, not part of Punjab for state-law purposes. Therefore, employers in Chandigarh should check Chandigarh's own applicable labour-welfare provisions rather than automatically applying Punjab LWF.
Punjab LWF Calculation Example
Suppose a covered company has 100 eligible employees.
Monthly Contribution
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹5 | ₹500 |
| Employer contribution | 100 × ₹20 | ₹2,000 |
| Total monthly LWF | 100 × ₹25 | ₹2,500 |
Annual Contribution
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹60 | ₹6,000 |
| Employer contribution | 100 × ₹240 | ₹24,000 |
| Total annual LWF | 100 × ₹300 | ₹30,000 |
Punjab LWF vs Professional Tax
| Particular | Labour Welfare Fund | Professional Tax |
|---|---|---|
| Nature | Welfare contribution | Tax |
| Salary-based | No | Separate state provisions |
| Employee contribution | ₹5/month | Separate |
| Employer contribution | ₹20/month | Not applicable |
| Total LWF | ₹25/month | — |
| City-specific LWF | No | Separate rules may apply |
LWF should therefore be configured separately from EPF, ESI, Professional Tax and other payroll deductions.
Chandigarh Labour Welfare Fund Slab 2026
Chandigarh follows the Chandigarh Labour Welfare Fund framework, administered by the Chandigarh Labour Welfare Board under the Punjab Labour Welfare Fund Act, 1965. The Chandigarh Labour Department provides a specific service for depositing Labour Welfare Fund contributions.
For 2026, the currently published contribution rate is ₹5 per month from the employee and ₹20 per month from the employer, making the total ₹25 per employee per month. A current 2026 rate reference shows the rate as effective from 1 April 2025.
Chandigarh LWF Contribution – 2026
| Particular | Employee | Employer | Total |
|---|---|---|---|
| Monthly contribution | ₹5 | ₹20 | ₹25 |
| 6 months | ₹30 | ₹120 | ₹150 |
| Annual | ₹60 | ₹240 | ₹300 |
Chandigarh LWF 2026 at a Glance
- UT: Chandigarh
- Applicable legislation: Punjab Labour Welfare Fund Act, 1965
- Rules: Punjab Labour Welfare Fund Rules, 1966
- Employee contribution: ₹5/month
- Employer contribution: ₹20/month
- Total LWF: ₹25/month
- Annual employee contribution: ₹60
- Annual employer contribution: ₹240
- Annual combined contribution: ₹300
- Frequency: Monthly deduction with half-yearly remittance
- Salary-based slab: No separate salary-wise rate in the currently published contribution table.
Is Chandigarh LWF Based on Salary?
The currently published Chandigarh contribution table provides a fixed ₹5 employee + ₹20 employer contribution. It does not provide multiple salary slabs for calculating the contribution.
Therefore:
- Employee LWF = ₹5/month
- Employer LWF = ₹20/month
- Total LWF = ₹25/month
Chandigarh LWF Payment Schedule – 2026
The published compliance schedule specifies two remittance dates:
| Contribution period | Employee share | Employer share | Total | Due date |
|---|---|---|---|---|
| April–September | ₹30 | ₹120 | ₹150 | 15 October |
| October–March | ₹30 | ₹120 | ₹150 | 15 April |
| Annual | ₹60 | ₹240 | ₹300 | — |
The Chandigarh Labour Welfare Fund references identify 15 October and 15 April as the submission deadlines.
Chandigarh LWF Calculation Example
Suppose a covered establishment has 100 eligible employees.
Monthly
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹5 | ₹500 |
| Employer contribution | 100 × ₹20 | ₹2,000 |
| Total monthly LWF | 100 × ₹25 | ₹2,500 |
Annual
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹60 | ₹6,000 |
| Employer contribution | 100 × ₹240 | ₹24,000 |
| Total annual LWF | 100 × ₹300 | ₹30,000 |
Who Is Covered Under Chandigarh LWF?
The Chandigarh Labour Welfare Fund is constituted under the Punjab Labour Welfare Fund Act, 1965. The Chandigarh Labour Welfare Board administers the fund and provides welfare services to covered workers.
Current compliance references state that the provisions apply to establishments employing 10 or more employees during the preceding 12 months.
Employers should verify establishment coverage and employee eligibility before applying the deduction across the payroll.
Does Chandigarh Have a Separate City-Wise LWF Slab?
Chandigarh itself is a Union Territory, so it should not be treated as a Punjab city for Punjab state payroll pages.
However, Chandigarh has its own Labour Welfare Fund administration under the Punjab Labour Welfare Fund legislation as extended/applied to the UT. The Chandigarh Labour Department specifically provides LWF contribution services.
Therefore, your website should have a separate:
“Chandigarh Labour Welfare Fund Slab 2026”
page rather than combining it with:
“Punjab Labour Welfare Fund Slab 2026.”
Chandigarh LWF vs Punjab LWF
| Particular | Chandigarh | Punjab |
|---|---|---|
| Employee LWF | ₹5/month | ₹5/month |
| Employer LWF | ₹20/month | ₹20/month |
| Total | ₹25/month | ₹25/month |
| Legal framework | Punjab LWF Act as applicable to Chandigarh | Punjab LWF Act |
| Administration | Chandigarh Labour Welfare Board | Punjab Labour Department/Board |
| Due dates | 15 April & 15 October | 15 April & 15 October |
Although the contribution figures are currently the same, Chandigarh should be treated separately for compliance because it is a Union Territory.
Ludhiana Labour Welfare Fund Slab 2026
Ludhiana follows the Punjab Labour Welfare Fund provisions. There is no separate city-wise LWF slab for Ludhiana. The applicable framework is the Punjab Labour Welfare Fund Act, 1965 and the Punjab Labour Welfare Fund Rules, 1966. Current 2026 references continue to show a contribution of ₹5 per month from the employee and ₹20 per month from the employer, totaling ₹25 per employee per month.
Ludhiana Labour Welfare Fund Contribution – 2026
| Contribution | Employee | Employer | Total |
|---|---|---|---|
| Per month | ₹5 | ₹20 | ₹25 |
| 6 months | ₹30 | ₹120 | ₹150 |
| 12 months | ₹60 | ₹240 | ₹300 |
Ludhiana LWF 2026 at a Glance
- City: Ludhiana
- State: Punjab
- Applicable Act: Punjab Labour Welfare Fund Act, 1965
- Applicable Rules: Punjab Labour Welfare Fund Rules, 1966
- Employee contribution: ₹5 per month
- Employer contribution: ₹20 per month
- Total contribution: ₹25 per employee per month
- Annual employee contribution: ₹60
- Annual employer contribution: ₹240
- Annual total: ₹300 per employee
- Salary-based slab: No
- Deduction: Last working day of the month
- Remittance deadlines: 15 April and 15 October
Is Ludhiana LWF Salary-Based?
No. The currently published Punjab LWF rate is a fixed contribution rather than a salary-wise slab. Current references list ₹5 employee + ₹20 employer.
For example:
| Monthly Salary | Employee LWF | Employer LWF | Total |
|---|---|---|---|
| ₹15,000 | ₹5 | ₹20 | ₹25 |
| ₹25,000 | ₹5 | ₹20 | ₹25 |
| ₹40,000 | ₹5 | ₹20 | ₹25 |
| ₹60,000 | ₹5 | ₹20 | ₹25 |
Note: One current third-party reference describes the rate as applicable to employees drawing wages up to ₹10,000 per month. Because the statutory sources and secondary references are not fully consistent on this salary-coverage point, employers should verify the latest Punjab notification for the particular establishment and employee category before finalising payroll.
Ludhiana LWF Payment Schedule – 2026
The contribution is deducted monthly and remitted half-yearly.
| Contribution Period | Employee Share | Employer Share | Total | Due Date |
|---|---|---|---|---|
| April–September 2026 | ₹30 | ₹120 | ₹150 | 15 October 2026 |
| October 2026–March 2027 | ₹30 | ₹120 | ₹150 | 15 April 2027 |
| Annual | ₹60 | ₹240 | ₹300 | — |
Current Punjab LWF references specify the last working day of the month as the deduction date and 15 April / 15 October as the remittance deadlines.
Ludhiana LWF Calculation Example
Suppose a covered establishment in Ludhiana has 100 eligible employees.
Monthly Contribution
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹5 | ₹500 |
| Employer contribution | 100 × ₹20 | ₹2,000 |
| Total monthly LWF | 100 × ₹25 | ₹2,500 |
Annual Contribution
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹60 | ₹6,000 |
| Employer contribution | 100 × ₹240 | ₹24,000 |
| Total annual LWF | 100 × ₹300 | ₹30,000 |
Who Is Covered Under Punjab LWF?
The Punjab Labour Welfare Fund framework applies to covered employers and establishments meeting the statutory applicability requirements. Current compliance references state the threshold as an establishment employing 10 or more employees during the preceding 12 months.
The employee definition covers persons employed for hire or reward to perform skilled, unskilled, manual or clerical work in an establishment.
Employers in Ludhiana should therefore verify:
- Whether the establishment is covered.
- Whether the employee falls within the statutory definition.
- Whether the contribution has been deducted correctly.
- Whether the half-yearly remittance has been made on time.
Punjab LWF vs Professional Tax
| Particular | Labour Welfare Fund | Professional Tax |
|---|---|---|
| Nature | Welfare contribution | Tax |
| Salary-based | Generally fixed contribution | Separate state provisions |
| Employee contribution | ₹5/month | As applicable |
| Employer contribution | ₹20/month | Not applicable |
| Total LWF | ₹25/month | — |
| City-specific LWF | No | Separate rules may apply |
LWF should be maintained separately from EPF, ESI, Professional Tax and other payroll deductions.
Amritsar Labour Welfare Fund Slab 2026
Amritsar follows the Punjab Labour Welfare Fund (LWF) provisions. There is no separate city-wise LWF slab for Amritsar. The applicable framework is the Punjab Labour Welfare Fund Act, 1965 and the Punjab Labour Welfare Fund Rules, 1966. Current published Punjab LWF references list the contribution as ₹5 per month from the employee and ₹20 per month from the employer, totaling ₹25 per employee per month.
The Government of India's National Government Services Portal also lists the Punjab Labour Welfare Fund contribution service as an online service through e-Labour Punjab, with the service page updated in May 2026.
Amritsar Labour Welfare Fund Contribution – 2026
| Contribution | Employee | Employer | Total |
|---|---|---|---|
| Per month | ₹5 | ₹20 | ₹25 |
| 6 months | ₹30 | ₹120 | ₹150 |
| 12 months | ₹60 | ₹240 | ₹300 |
Amritsar LWF 2026 at a Glance
- City: Amritsar
- State: Punjab
- Applicable Act: Punjab Labour Welfare Fund Act, 1965
- Applicable Rules: Punjab Labour Welfare Fund Rules, 1966
- Employee contribution: ₹5 per month
- Employer contribution: ₹20 per month
- Total contribution: ₹25 per employee per month
- Annual employee contribution: ₹60
- Annual employer contribution: ₹240
- Annual combined contribution: ₹300
- Salary-based slab: No
- Deduction: Last working day of the month
- Remittance: Half-yearly, by the prescribed deadlines
Is Amritsar LWF Salary-Based?
No. The currently published Punjab contribution is a fixed monthly amount rather than a percentage of salary.
For an eligible employee:
- Employee LWF = ₹5/month
- Employer LWF = ₹20/month
- Total LWF = ₹25/month
For example:
| Monthly Salary | Employee LWF | Employer LWF | Total |
|---|---|---|---|
| ₹15,000 | ₹5 | ₹20 | ₹25 |
| ₹25,000 | ₹5 | ₹20 | ₹25 |
| ₹40,000 | ₹5 | ₹20 | ₹25 |
| ₹60,000 | ₹5 | ₹20 | ₹25 |
The standard contribution does not increase simply because the employee's salary is higher.
Amritsar LWF Payment Schedule – 2026
Punjab LWF contributions are deducted monthly and remitted on a half-yearly basis. Current published references specify 15 April and 15 October as the submission deadlines.
| Contribution Period | Employee Share | Employer Share | Total | Due Date |
|---|---|---|---|---|
| April–September 2026 | ₹30 | ₹120 | ₹150 | 15 October 2026 |
| October 2026–March 2027 | ₹30 | ₹120 | ₹150 | 15 April 2027 |
| Annual | ₹60 | ₹240 | ₹300 | — |
Amritsar LWF Calculation Example
Suppose a covered establishment in Amritsar has 100 eligible employees.
Monthly Contribution
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹5 | ₹500 |
| Employer contribution | 100 × ₹20 | ₹2,000 |
| Total monthly LWF | 100 × ₹25 | ₹2,500 |
Annual Contribution
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹60 | ₹6,000 |
| Employer contribution | 100 × ₹240 | ₹24,000 |
| Total annual LWF | 100 × ₹300 | ₹30,000 |
Who Is Covered Under Punjab LWF?
Current Punjab LWF compliance references state that the Act applies to an employer or establishment employing 10 or more employees during the preceding 12 months. The employee category covers persons employed for hire or reward to perform skilled, unskilled, manual or clerical work in a covered establishment.
Employers in Amritsar should therefore verify:
- Whether the establishment falls within the Act.
- Whether the employee is covered.
- Whether the correct monthly contribution has been deducted.
- Whether the half-yearly remittance has been completed on time.
Punjab LWF vs Professional Tax
| Particular | Labour Welfare Fund | Professional Tax |
|---|---|---|
| Nature | Welfare contribution | Tax |
| Salary-based | No | Separate provisions |
| Employee contribution | ₹5/month | As applicable |
| Employer contribution | ₹20/month | Not applicable |
| Total LWF | ₹25/month | — |
| City-specific LWF | No | Separate rules may apply |
LWF should be maintained separately from EPF, ESI, Professional Tax and other payroll deductions.
Jalandhar Labour Welfare Fund Slab 2026
Jalandhar follows the Punjab Labour Welfare Fund provisions. There is no separate city-wise Labour Welfare Fund slab for Jalandhar. The applicable framework is the Punjab Labour Welfare Fund Act, 1965 and related rules.
The Punjab Government continues to provide an online service for employer and employee Labour Welfare Fund contributions through e-Labour Punjab; the National Government Services Portal lists this service as updated in May 2026.
Jalandhar LWF Contribution – 2026
The currently published contribution rate is:
| Contribution | Employee | Employer | Total |
|---|---|---|---|
| Per month | ₹5 | ₹20 | ₹25 |
| 6 months | ₹30 | ₹120 | ₹150 |
| 12 months | ₹60 | ₹240 | ₹300 |
Jalandhar LWF 2026 at a Glance
- City: Jalandhar
- State: Punjab
- Applicable Act: Punjab Labour Welfare Fund Act, 1965
- Employee contribution: ₹5 per month
- Employer contribution: ₹20 per month
- Total contribution: ₹25 per employee per month
- Annual employee contribution: ₹60
- Annual employer contribution: ₹240
- Annual combined contribution: ₹300
- Salary-based slab: No
- Remittance: Through the Punjab labour compliance system
The Punjab Government provides an online mechanism for payment of employer/employee LWF contributions through e-Labour Punjab.
Is Jalandhar LWF Salary-Based?
No. The standard contribution is a fixed amount rather than a percentage of salary.
For an eligible employee:
- Employee LWF = ₹5/month
- Employer LWF = ₹20/month
- Total LWF = ₹25/month
For example:
| Monthly Salary | Employee LWF | Employer LWF | Total |
|---|---|---|---|
| ₹15,000 | ₹5 | ₹20 | ₹25 |
| ₹25,000 | ₹5 | ₹20 | ₹25 |
| ₹40,000 | ₹5 | ₹20 | ₹25 |
| ₹60,000 | ₹5 | ₹20 | ₹25 |
The contribution does not increase merely because an employee earns a higher salary.
Jalandhar LWF Payment Schedule – 2026
The Punjab LWF contribution is generally collected through the prescribed half-yearly remittance process.
| Contribution Period | Employee Share | Employer Share | Total | Due Date |
|---|---|---|---|---|
| April–September 2026 | ₹30 | ₹120 | ₹150 | 15 October 2026 |
| October 2026–March 2027 | ₹30 | ₹120 | ₹150 | 15 April 2027 |
| Annual | ₹60 | ₹240 | ₹300 | — |
Employers should confirm the applicable remittance date and payment instructions on the Punjab Government's e-Labour portal before filing. The government currently provides the LWF payment service online.
Jalandhar LWF Calculation Example
Suppose a covered establishment in Jalandhar has 100 eligible employees.
Monthly LWF
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹5 | ₹500 |
| Employer contribution | 100 × ₹20 | ₹2,000 |
| Total monthly LWF | 100 × ₹25 | ₹2,500 |
Annual LWF
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹60 | ₹6,000 |
| Employer contribution | 100 × ₹240 | ₹24,000 |
| Total annual LWF | 100 × ₹300 | ₹30,000 |
Who Is Covered Under Punjab LWF?
Applicability depends on the establishment and employee meeting the requirements of the Punjab Labour Welfare Fund legislation.
Employers should verify:
- Whether their establishment is covered under the Act.
- Whether the employee falls within the applicable employee definition.
- Whether the correct employee contribution has been deducted.
- Whether the employer's contribution has been added.
- Whether the contribution has been remitted through the prescribed system.
The Government of India services portal confirms that Punjab provides an online service specifically for payment of employer and employee LWF contributions.
Punjab LWF vs Professional Tax
| Particular | Labour Welfare Fund | Professional Tax |
|---|---|---|
| Nature | Welfare contribution | Tax |
| Employee contribution | ₹5/month | As applicable |
| Employer contribution | ₹20/month | Not applicable |
| Total LWF | ₹25/month | — |
| Salary-based LWF slab | No | Separate provisions |
| City-specific LWF | No | Separate rules may apply |
LWF should therefore be configured separately from EPF, ESI, Professional Tax and other payroll deductions.
Conclusion
The Punjab Labour Welfare Fund (LWF) contribution rates require employers to pay ₹20 per employee monthly and employees to contribute ₹5 per employee monthly for workers drawing wages up to ₹10,000 per month.
With InnBuilt, businesses can be managed by individual State Labour Welfare Boards by turning off the Labour Welfare Fund (LWF) for Punjab, while managing attendance, leave, shifts, and payroll from one platform.