GA LWF 2026 Verified

Labour Welfare Fund (LWF) in Goa 2026

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

Rs.60

Employee share

Rs.180

Employer share

Rs.240

Total / cycle

Half-Yearly

Frequency

Source: Goa, Daman and Diu Labour Welfare Fund Act, 1986. Verify the current rate with the Goa Labour Welfare Board before filing.

Key Takeaway Last reviewed: June 2026

What is the LWF contribution in Goa?

In Goa, LWF is Rs.60 (employee) + Rs.180 (employer) = Rs.240 per employee, collected half-yearly (June and December) under the Goa, Daman and Diu Labour Welfare Fund Act, 1986.

Quick Reference

LWF Rates in Goa

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

Item	Value	Note
Employee contribution	Rs.60	Deducted from salary, shown on payslip
Employer contribution	Rs.180	Added by employer, not on payslip
Total per employee	Rs.240	Per contribution cycle
Frequency	Half-Yearly	How often LWF is collected
Collection cycle	June and December	When the contribution is due
Governing Act	Goa, Daman and Diu Labour Welfare Fund Act, 1986	State statute that levies LWF
Administered by	Goa Labour Welfare Board	Receives and spends the fund

Source: Goa, Daman and Diu Labour Welfare Fund Act, 1986. Verified as on June 2026. State boards revise rates periodically; confirm with the Goa Labour Welfare Board before filing.

How It Works

LWF Deduction and Filing in Goa

Deduct employee share

Deduct Rs.60 from the employee in the half-yearly cycle.

Add employer share

Add Rs.180 as employer cost to reach Rs.240 per employee.

Reconcile headcount

Exclude exempt managerial staff and apprentices before totalling.

Deposit to board

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

factoHR India

Automate Goa LWF

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

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FAQ

Goa LWF FAQs

What is the LWF contribution in Goa for 2026?

Goa charges Rs.60 from the employee and Rs.180 from the employer, a total of Rs.240 per employee. It is collected half-yearly (June and December) under the Goa, Daman and Diu Labour Welfare Fund Act, 1986.

How often is LWF paid in Goa?

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

Who is exempt from LWF in Goa?

Employees in managerial or supervisory roles above the state wage ceiling are usually exempt, along with apprentices under the Apprentices Act, 1961. Check the Goa, Daman and Diu Labour Welfare Fund Act, 1986 for the applicable ceiling and exemption list.

Is LWF shown on the Goa payslip?

Yes. The employee LWF share of Rs.60 appears as a separate deduction on the payslip. The employer share of Rs.180 is not on the payslip but is recorded in payroll registers and the LWF return.

How does factoHR India handle Goa LWF?

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

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