Applies to this profile · Gujarat LWF: establishments with 10 or more personsAct/Rule-sourced

Labour welfare fund

When to pay, how much.

The Act says ₹3 and ₹6; compliance sources say ₹6 and ₹12

Section 6-B(2) of the Act, as the Board publishes it and as substituted by Gujarat Act 5 of 2005, sets the employee's contribution at ₹3 and the employer's at ₹6 for each employee, every half-year. The same sub-section lets the State Government raise the employee's share to not more than ₹6 by notification in the Official Gazette, and provides that the employer's share is then twice the raised rate — which is exactly the ₹6 and ₹12 that compliance sources report. No such notification was found on the Board's site or elsewhere, and the Board's own copy of the Act still prints ₹3 and ₹6, so this page follows the Act and says the higher figures are unconfirmed rather than showing them.

The Board's copy of the Act ↗Board resolution on online payment ↗

Not yet verified against an official source

Who is covered: Factories, tramway and motor omnibus services, and establishments under the shops Act employing 10 or more persons on any working day in the preceding twelve monthsSection 2(4)
Who is not an employee: A person employed mainly in a managerial capacity, and a supervisor drawing more than ₹3,500 a monthSection 2(2)
The Government's share: The State Government pays the Board an amount equal to the employer's contribution for each establishmentSection 6-B(9)
How it is paid: Online only since 1 July 2022, through the Board's site; cheque, demand draft and cash were discontinuedBoard resolution No. 67

From the Gazette Library · 2 source documents · latest 14 October 2026

Reviewed by WikiLabour, 14 October 2026Act/Rule-sourced

14 October 2026 · Bombay Labour Welfare Fund Act, 1953 as it applies in Gujarat, amended by the Bombay Labour Welfare Fund (Gujarat Amendment) Act, 2005, as published by the Gujarat Labour Welfare Board ·

Headcount threshold: 10 or more persons
Due dates: 15 July and 15 January
Increase power: The State Government may, by notification in the Official Gazette, raise the employee's contribution to not more than ₹6, and the employer's is then twice the raised rate (provisos to section 6-B(2)). No such notification has been found.
Government share: The State Government pays the Board an amount equal to the employer's contribution for each establishment (section 6-B(9)).
Employee definition: An employee is anyone employed for hire or reward in an establishment, but not a person employed mainly in a managerial capacity or a supervisor drawing more than ₹3,500 a month (section 2(2)).
Recovery: The employer recovers the employee's share by deduction from wages and may not deduct its own share (section 6-B(5) and (6)).
Employee contribution: ₹3 per employee, per half-year
Employer contribution: ₹6 per employee, per half-year
Total per employee: ₹9 per employee, per half-year, before the State Government's matching share

10 October 2026 · Gujarat Labour Welfare Board — labour welfare fund payable online only from 01.07.2022, resolution No. 67 of the 17th Board ·

Payment mode: The contribution is paid online only through E-seva on the Board's site; cheque, demand draft and cash were stopped from 1 July 2022.