Since the bifurcation of Andhra Pradesh in 2014, Telangana administers the Telangana Labour Welfare Fund Act (adapted from the Andhra Pradesh Labour Welfare Fund Act, 1987). The Act is administered by the Telangana Labour Welfare Board under the T-Labour Department. The contribution structure is similar to what was prevailing under the AP LWF Act.
Governing Act
Telangana Labour Welfare Fund Act (adapted from AP LWF Act, 1987)
Telangana LWF Contributions (Per Employee)
| Contributor | Amount | Frequency | Note |
|---|---|---|---|
| Employee | ₹2 | Annually (deduct by December 31) | ₹2 per employee per year. Contribution is ANNUAL, not half-yearly. Much lower than the AP rates from which the Act was adapted. |
| Employer | ₹5 | Annually (remit by January 31) | ₹5 per employee per year. Total annual contribution per employee: ₹7. |
Applicability Threshold
Establishments employing 5 or more workers in specified industries/sectors as notified by the Telangana Government.
Due Dates
- December 31 (employer deducts employee share from December salary)
- January 31 of the following year (employer remits combined contribution to TLWB)
Exemption Categories
- Apprentices under the Apprentices Act, 1961
- Contract workers covered under a Principal Employer separate registration
Registration Required: Employers in Telangana must register with the State Labour Welfare Board and remit contributions half-yearly.