The Goa Labour Welfare Fund Act, 1986 mandates contributions from employers and employees towards the welfare of labour in the state. The Act is administered by the Goa Labour Department and applies to factories and certain commercial establishments.
Governing Act
Goa Labour Welfare Fund Act, 1986
Goa LWF Contributions (Per Employee)
| Contributor | Amount | Frequency | Note |
|---|---|---|---|
| Employee | ₹6 | Half-yearly (June & December) | ₹6 per employee per half-year |
| Employer | ₹18 | Half-yearly (June & December) | ₹18 per employee per half-year |
Applicability Threshold
Factories employing 10 or more persons and establishments covered under the Goa Shops & Establishments Act.
Due Dates
- July 15 (for Jan–June contributions)
- January 15 (for July–December contributions)
Exemption Categories
- Apprentices under the Apprentices Act, 1961
- Employees of seasonal establishments
Registration Required: Employers in Goa must register with the State Labour Welfare Board and remit contributions half-yearly.