DLUnion Territory
LWF Rates in Delhi
Year:
Latest LWF contribution rates effective from 1 April 2025
Effective From
1 Apr 2025
Frequency
HALF YEARLY
Current LWF Contribution
Applicable to: All employees except those working in the managerial or supervisory capacity and drawing wages exceeding Rupees Two thousand Five Hundred only per month
Employee Contribution
Rs 0.75
Employer Contribution
Rs 2.25
Labour Welfare Fund under New Labour Codes - Delhi
- The Labour Welfare Fund is a statutory contribution collected from both employers and employees to fund welfare activities such as housing, education, and recreation.
- Under the Social Security Code 2020, LWF provisions are consolidated along with EPF, ESIC, gratuity, and maternity benefits into a unified framework.
- Employers must deduct the employee's LWF contribution from wages and remit both portions to the state welfare board within the prescribed due dates.