Labour Welfare Fund (LWF) in Andhra Pradesh 2026

Employee and employer LWF contribution, filing frequency, collection cycle, and the governing Act for payroll teams in Andhra Pradesh.

Rs.30

Employee share

Rs.70

Employer share

Rs.100

Total / cycle

Yearly

Frequency

Source: Andhra Pradesh Labour Welfare Fund Act, 1987. Verify the current rate with the Andhra Pradesh Labour Welfare Board before filing.

Key Takeaway Last reviewed: June 2026

What is the LWF contribution in Andhra Pradesh?

In Andhra Pradesh, LWF is Rs.30 (employee) + Rs.70 (employer) = Rs.100 per employee, collected yearly (December) under the Andhra Pradesh Labour Welfare Fund Act, 1987.

Quick Reference

LWF Rates in Andhra Pradesh

Contribution, frequency, cycle, and governing Act at a glance.

Item	Value	Note
Employee contribution	Rs.30	Deducted from salary, shown on payslip
Employer contribution	Rs.70	Added by employer, not on payslip
Total per employee	Rs.100	Per contribution cycle
Frequency	Yearly	How often LWF is collected
Collection cycle	December	Month the contribution is due
Governing Act	Andhra Pradesh Labour Welfare Fund Act, 1987	State statute that levies LWF
Administered by	Andhra Pradesh Labour Welfare Board	Receives and spends the fund

Source: Andhra Pradesh Labour Welfare Fund Act, 1987. Verified as on June 2026. State boards revise rates periodically; confirm with the Andhra Pradesh Labour Welfare Board before filing.

How It Works

LWF Deduction and Filing in Andhra Pradesh

Deduct employee share

Deduct Rs.30 from the employee in the yearly cycle.

Add employer share

Add Rs.70 as employer cost to reach Rs.100 per employee.

Reconcile headcount

Exclude exempt managerial staff and apprentices before totalling.

Deposit to board

Pay the total to the Andhra Pradesh Labour Welfare Board and file the prescribed return.

factoHR India

Automate Andhra Pradesh LWF

factoHR India deducts Andhra Pradesh LWF on the payslip, applies the correct cycle, generates challans, and produces board-ready returns.

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FAQ

Andhra Pradesh LWF FAQs

What is the LWF contribution in Andhra Pradesh for 2026?

Andhra Pradesh charges Rs.30 from the employee and Rs.70 from the employer, a total of Rs.100 per employee per year. The contribution is collected once a year in the December cycle under the AP Labour Welfare Fund Act, 1987.

How often is LWF paid in Andhra Pradesh?

LWF in Andhra Pradesh is paid yearly. Employers deduct the employee share, add the employer share, and deposit the total to the Andhra Pradesh Labour Welfare Board in the December cycle. Verify the exact due date with the board.

Who is exempt from LWF in Andhra Pradesh?

Employees in managerial or supervisory roles above the state wage ceiling are usually exempt, along with apprentices under the Apprentices Act, 1961. Check the AP Labour Welfare Fund Act for the applicable ceiling and exemption list.

Is LWF shown on the Andhra Pradesh payslip?

Yes. The employee LWF share of Rs.30 appears as a separate deduction on the payslip. The employer share of Rs.70 is not on the payslip but is recorded in payroll registers and the LWF return.

How does factoHR India handle Andhra Pradesh LWF?

factoHR India deducts the AP LWF share on the payslip, applies the yearly cycle, generates the LWF challan, and produces board-ready returns. Rates update when the AP Labour Welfare Board revises them.

If you employ staff in Andhra Pradesh, the same workforce is also covered by minimum wage rates in Andhra Pradesh, Professional Tax in Andhra Pradesh, working-hour and overtime rules in Andhra Pradesh, and the public holiday calendar for Andhra Pradesh. Keep every Andhra Pradesh statutory obligation aligned across your payroll.