Labour Welfare Fund contributions in Andhra Pradesh are governed by the Andhra Pradesh Labour Welfare Fund Act, 1987 (Rules, 1988). The Act applies to all factories (as defined under the Factories Act, 1948, regardless of employee count) and to shops/establishments with 20 or more employees. Contributions are collected annually — employer deducts by December 31 and remits by January 31 of the following year.
Governing Act
Andhra Pradesh Labour Welfare Fund Act, 1987
Andhra Pradesh LWF Contributions (Per Employee)
| Contributor | Amount | Frequency | Note |
|---|---|---|---|
| Employee | ₹30 | Annually (December cut-off) | ₹30 per employee per year — deducted by December 31 |
| Employer | ₹70 | Annually (remit by January 31) | ₹70 per employee per year — remitted to AP Labour Welfare Board by January 31 |
Applicability Threshold
All factories (irrespective of employee count) + shops/establishments with 20 or more employees.
Due Dates
- December 31 (employee contribution deducted by this date)
- January 31 of the following year (employer remits combined contribution)
Exemption Categories
- Apprentices (as defined under the Apprentices Act, 1961)
- Members of the employer's family
- Contract workers registered under the Principal Employer
Registration Required: Employers in Andhra Pradesh must register with the State Labour Welfare Board and remit contributions half-yearly.