Not yet determined · Kerala: with 2 or more persons, which of the two welfare funds applies is unsettled

Labour welfare fund

When to pay, how much.

Two funds, and which one a shop belongs to is not settled

This page leads with the Kerala Shops and Commercial Establishments Workers Welfare Fund, which covers employers of one or more workers in shops and establishments under the 1960 Act. But the Kerala Labour Welfare Fund Act, 1975 also covers any shop or commercial establishment employing two or more persons. The 2006 Act's own definition leaves out workers in establishments to which "any other welfare fund" of the Government of Kerala applies, which can be read as handing those shops to the 1975 fund. The 1975 Act has no matching clause; it lets the Government exempt establishments by notification, which can be read as the route for leaving shops to the 2006 fund, but no such notification for shops has been found. So for a shop with two or more persons, each Act can be read as giving way to the other, and this page does not choose: it says "not yet determined". Under the 1975 Act the contributions are ₹45 from each employee and ₹45 from the employer each half-year, paid before 15 January, as amended by the Kerala Labour Welfare Fund (Amendment) Bill, 2021 as passed by the Assembly; the assented Act and its Gazette text have not been retrieved (India Code did not load), and the Board's own copy of the Act still prints the older ₹4 and ₹8.

Shops welfare fund Board: contributions ↗Labour Welfare Fund Board: the 1975 Act ↗2021 amendment as passed (Kerala Legislative Assembly) ↗

Not yet verified against an official source

Kerala Shops and Commercial Establishments Workers Welfare Fund

Who pays: The employer pays both shares to the Board; a self-employed member pays ₹100 a month; six months to a year may be paid in advanceThe Board's subscription page
Who can be a member: Workers aged 18 to 55 in shops and establishments under the 1960 Act, and self-employed persons, after three months' serviceThe Board's membership page
Payment due date: Not yet addedThe Board's pages do not state one

Kerala Labour Welfare Fund Act, 1975

Contributions: ₹45 from each employee and ₹45 from the employer, each half-yearSection 15(1), as amended by the Kerala Labour Welfare Fund (Amendment) Bill, 2021, as passed by the Assembly (deemed in force from 16.01.2020)
Who it covers: Factories, motor transport undertakings, plantations of ten or more persons, and shops and commercial establishments of two or more personsSection 2(f), as the Board publishes it