Labour Welfare Fund

Goa

Legal Framework

Act Information

Act The Goa, Daman and Diu Labour Welfare Fund Act, 1986

Rules The Goa, Daman and Diu Labour Welfare Fund Rules, 1990

Applicability

It is applicable to any commercial establishment and shops employing more than 1 or more employees fall under this. Its enforcement is overseen by the Labour Commissioner.

Exemptions Part timers or apprentices and Managerial staff.

Authority Labour Commissioner

Interest on Late Payment 10% on every late payment

Penalty 13% per annum on every late payment

Contribution Details

Labour Welfare Fund Contribution

Contribution figures are shown in Indian Rupees.

Category	Employee Contribution	Employer Contribution	Total Contribution	Date of Deduction	Last Date for Submission	Remarks
All employees except those working in managerial or supervisory capacity and drawing wages exceeding rupees one thousand six hundred only per month	₹60.00	₹180.00	₹240.00	30th June	31st July	-
All employees except those working in managerial or supervisory capacity and drawing wages exceeding rupees one thousand six hundred only per month	₹60.00	₹180.00	₹240.00	31st December	31st January	-

At a Glance

Employer Compliance Summary

Verify Coverage

Exclude employees working in managerial or supervisory capacity and those drawing wages exceeding ₹1,600 per month.

Deduct Employee Share

Deduct ₹60 from each eligible employee as the employee contribution within the prescribed contribution period.

Add Employer Share

Add ₹180 per eligible employee as the employer contribution, making the total contribution ₹240.

Remit & File

Complete deduction on 30th June and 31st December, with submission due by 31st July and 31st January, respectively.

Disclaimer: This page is intended as a general compliance reference. Contribution rates, applicability, due dates, forms and penalties may be amended through government notifications. Verify the latest official notification before processing payroll, deductions or statutory filings.

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