Labour Welfare Fund

Punjab

Legal Framework

Act Information

Act The Punjab Labour Welfare Fund Act, 1965

Rules The Punjab Labour Welfare Fund Rules, 1966

Applicability

Any commercial establishment, factories and shops employing more than 1 or more employees fall under this Act. Its enforcement is overseen by the Labour Commissioner.

Exemptions Part timers or apprentices and Managerial staff

Authority Labour Welfare Fund 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
Any person who is employed for hire or reward to do any work, skilled or unskilled, manual or clerical, in an establishment	₹5.00	₹20.00	₹25.00	Last Day Of Month	15th April 15th October	Changed the sentence of threshold applicability field

At a Glance

Employer Compliance Summary

Verify Coverage

Cover any person employed for hire or reward to perform skilled or unskilled, manual or clerical work in an establishment.

Deduct Employee Share

Deduct ₹5 from each eligible employee as the employee contribution towards the Labour Welfare Fund.

Add Employer Share

Contribute ₹20 as the employer share for every eligible employee, making the total Labour Welfare Fund contribution ₹25.

Remit & File

The contribution is deducted by the last day of the month and submitted by 15th April and 15th October, as applicable.

Disclaimer: This page is intended as a general compliance reference. Contribution rates, applicability, due dates, forms and penalties may be amended through Government notifications. The threshold applicability wording has been updated as per the latest available information. Employers should verify the latest official notification before processing payroll, deductions or statutory filings.

TOP