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