Chhattisgarh follows the Chhattisgarh Shram Kalyan Nidhi Adhiniyam, 1982 (adapted from the erstwhile Madhya Pradesh Labour Welfare Fund Act, 1982 post-state bifurcation in 2000). Importantly, the Act applies to any establishment employing 1 or more persons — there is no minimum headcount threshold, making it one of the broadest LWF scopes in India. Supervisory/managerial employees earning above ₹10,000/month are excluded. Minimum employer contribution per half-year is ₹1,500 per establishment.
Governing Act
Chhattisgarh Shram Kalyan Nidhi Adhiniyam, 1982
Chhattisgarh LWF Contributions (Per Employee)
| Contributor | Amount | Frequency | Note |
|---|---|---|---|
| Employee | ₹15 | Half-yearly (July 15 & January 15) | ₹15 per employee per half-year (₹30 annually) |
| Employer | ₹45 | Half-yearly (July 15 & January 15) | ₹45 per employee per half-year (3x employee; minimum ₹1,500 per establishment per half-year) |
Applicability Threshold
Any establishment employing 1 or more persons (excluding supervisory/managerial staff earning above ₹10,000/month).
Due Dates
- July 15 (for the January–June half-year)
- January 15 (for the July–December half-year)
Exemption Categories
- Apprentices under the Apprentices Act, 1961
- Supervisory/managerial employees drawing more than ₹10,000/month
Registration Required: Employers in Chhattisgarh must register with the State Labour Welfare Board and remit contributions half-yearly.