State-wise returns

What to file, when.

Not yet verified against an official source

Labour welfare fund

Half-yearly contribution: ₹6 a year from each employee and ₹12 a year from the employer for each employee, paid in Form A for the periods ending 30 June and 31 DecemberSection 14(1) of the 1986 Act and rule 3 of the 1990 Rules

EPF and ESIC: Monthly contributions and returns by the 15th of the following monthEPF Scheme; ESI regulations

The documents behind this page · 1 document · latest 8 March 1990

Goa

On this act

Goa-specific updates

26 Jan 1990
Goa's labour welfare fund is ₹6 and ₹12 a year, and has no headcount at all
Section 14(1) of the Goa, Daman and Diu Labour Welfare Fund Act, 1986 has every employee contribute ₹6 a year and every employer ₹12 a year for each such employee — annual amounts, where most States on this desk set a half-yearly or monthly one. Rule 3 of the 1990 Rules has them paid half-yearly in Form A, for the periods ending 30 June and 31 December, and the employer may recover the employee's share by deduction from wages. What Goa's Act does not have is a headcount: section 2(e) defines an establishment by kind — a factory, a motor transport undertaking, a society or trust carrying on business, an establishment under the shops Act, a contractor's establishment, a scheduled employment, a plantation, a port, an inland water transport service, or anything the Government notifies — and attaches no number of persons to any of them. An employee qualifies on time instead: thirty days' continuous employment in twelve months, excluding managerial staff and supervisors paid above ₹1,600 a month. The Labour Welfare Board states the Act was brought into force on 26 January 1990.