Gujarat Labour Welfare Fund (LWF) 2026

2026 Gujarat LWF Applicable
The Gujarat Labour Welfare Fund Act, 1953 is one of the earliest LWF legislations in India, making Gujarat a pioneer in organized labour welfare. The Act is administered by the Gujarat Labour Welfare Board (GLWB) and applies broadly to factories and establishments.
Governing Act
Gujarat Labour Welfare Fund Act, 1953

Gujarat LWF Contributions (Per Employee)

Contributor Amount Frequency Note
Employee ₹6 Half-yearly (June & December) ₹6 per employee per half-year
Employer ₹12 Half-yearly (June & December) ₹12 per employee per half-year (2x employee contribution)

Applicability Threshold

Establishments employing 10 or more persons covered under the Factories Act, 1948 or the Bombay Shops & Establishments Act.

Due Dates

  • June 30 (for contributions up to June)
  • December 31 (for contributions up to December)

Exemption Categories

  • Apprentices under the Apprentices Act, 1961
  • Employees of the Central Government / State Government
  • Employees covered under the Provident Funds & Miscellaneous Provisions Act, if specifically exempted by notification

Registration Required: Employers in Gujarat must register with the State Labour Welfare Board and remit contributions half-yearly.

Informational Content – Not Legal Advice

This page provides public statutory information as per the Gujarat LWF Act. Contribution rates are subject to revision by the State Government. Verify with the State Labour Welfare Board or a qualified Labour Law Consultant before making any compliance decision.

Gujarat LWF FAQs

What is the Gujarat Labour Welfare Board (GLWB)?
The GLWB is established under the Gujarat Labour Welfare Fund Act, 1953. It administers the fund collected from employer and employee contributions and uses it for setting up worker welfare facilities such as canteens, recreation centres, and housing assistance.
What is the employer's contribution ratio in Gujarat?
In Gujarat, the employer contributes twice the employee's share. If an employee's contribution is ₹6 per half-year, the employer pays ₹12 per employee per half-year.
Where can Gujarat employers file LWF returns online?
Gujarat employers can file returns and pay contributions via the GLWB's portal at https://glwb.gujarat.gov.in/ or through the Gujarat government's e-governance portal.

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Understand LWF Acts across all states, contribution structures, compliance obligations, and common misconceptions.

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