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.