The Delhi Labour Welfare Fund Act, 1997 governs LWF contributions in Delhi. The Act is administered by the Delhi Government's Labour Department and applies to establishments covered under the Delhi Shops & Establishments Act. Contributions are made on a half-yearly basis.
Governing Act
Delhi Labour Welfare Fund Act, 1997
Delhi LWF Contributions (Per Employee)
| Contributor | Amount | Frequency | Note |
|---|---|---|---|
| Employee | ₹0.75 | Half-yearly (June 30 & December 31) | ₹0.75 per employee per half-year (₹1.50 annually) |
| Employer | ₹2.25 | Half-yearly (June 30 & December 31) | ₹2.25 per employee per half-year (3x employee share; ₹4.50 annually) |
Applicability Threshold
Establishments employing 5 or more employees (excluding domestic servants, seasonal establishments, and managerial employees earning above ₹2,500/month).
Due Dates
- June 30 (for January–June period; return by July 15)
- December 31 (for July–December period; return by January 15)
Exemption Categories
- Employees in managerial or supervisory capacity earning above ₹2,500/month
- Apprentices under the Apprentices Act, 1961
- Domestic servants
Registration Required: Employers in Delhi must register with the State Labour Welfare Board and remit contributions half-yearly.