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Sikkim

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Labour Welfare Fund (LWF) Slab in Sikkim

The Labour Welfare Fund (LWF) is not applicable in the state of Sikkim. There is no active state LWF act or statutory contribution slab required for either employers or employees for standard commercial payroll


Professional Tax Slab in Sikkim (2026)

Sikkim levies Professional Tax (PT) under the Sikkim Tax on Professions, Trades, Callings and Employments Act, 2006. The tax applies uniformly across all districts—including Gangtok, Namchi, and Jorethang—with monthly


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