WikiLabour
Applies to this profile · Delhi LWF: establishments under the shops Act with 5 or more personsAct/Rule-sourced

Labour welfare fund

When to pay, how much.

Not yet verified against an official source

Delhi has no labour welfare fund Act of its own. It applies the Bombay Labour Welfare Fund Act, 1953, which the Ministry of Home Affairs extended to the Union territory in 1986 and which the Delhi Labour Welfare Board publishes.

Which Act applies
The Bombay Labour Welfare Fund Act, 1953, extended to the Union territory of Delhi by notification G.S.R. 1286(E) of 15.12.1986 under section 2 of the Union Territories (Laws) Act, 1950, as that Act stood in Maharashtra on that dateG.S.R. 1286(E), Ministry of Home Affairs, 15 December 1986
What the extension changed
Throughout the Act, the Union territory of Delhi is read for the State of Maharashtra, the Administrator for the State Government, the Delhi Gazette for the Official Gazette, the Delhi Labour Welfare Board for the Maharashtra one, and the Delhi Shops and Establishments Act, 1954 for the Bombay shops ActThe same notification
Who is covered
A factory; a tramway, motor omnibus service or motor transport undertaking under the Motor Transport Workers Act, 1961; and an establishment under the Delhi shops Act that employs, or employed on any working day in the preceding twelve months, five or more personsSection 2(4)
Once covered, still covered
A fall below five does not end coverage by itself. Only after the headcount has stayed under five for a continuous three months does the establishment cease to be covered, from the start of the following month — and the employer must tell the specified authority by registered post within a monthThe two provisos to section 2(4)
Branches
All branches and departments of an establishment count as parts of the same establishment, whether or not they share premisesThe explanation to section 2(4)
The three shares
Each employee pays 75 paise and the employer 225 paise every six months for each employee. The Administrator then pays the Board a further amount equal to twice the employees' contribution — ₹1.50 for each employeeSection 6BB(2) and (9)
Who is counted
The employees whose names stand on the establishment's register on 30 June and on 31 DecemberSection 6BB(2)
How it is paid
The employer pays both its own and the employees' shares to the Board before 15 July and 15 January, by cheque, money order or cash, and bears the cost of remitting themSection 6BB(3) and (8)
Deducting the employee's share
Only from the wages for June and December, and never more than the employee's own contribution. The employer may never deduct or recover its own share from an employee. A deduction missed by inadvertence may be made later, with the Inspector's written permissionSection 6BB(4), with its two provisos, and section 6BB(6)
Late payment
After a notice of demand of at least thirty days, unpaid contributions carry simple interest at 1% a month for the first three months and 1½% a month after thatSection 6BC
The register the count is taken from
For a factory, the register of adult or child workers under the Factories Act, 1948; for any other establishment, the register of employment under the Delhi Shops and Establishments Rules, 1954Rule 2 of the Delhi Labour Welfare Fund Rules, 1997
What the Fund pays for
Community and social education centres including reading rooms and libraries, community necessities, games and sports, excursions, tours and holiday homes, entertainment and recreation, home industries and subsidiary occupations, corporate activities of a social nature, and the cost of administering the ActThe notification of 13 July 2004, paragraph 7, under section 7 of the Act and rule 23

Plain-language desk, not legal advice. Confirm the Gazette and the current state circular before you file.

Not yet verified against a published gazette