Labour Welfare Fund (LWF) in Gujarat 2026

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

Rs.6

Employee share

Rs.12

Employer share

Rs.18

Total / cycle

Half-Yearly

Frequency

Source: Gujarat Labour Welfare Fund Act, 1953. Verify the current rate with the Gujarat Labour Welfare Board before filing.

Key Takeaway Last reviewed: June 2026

What is the LWF contribution in Gujarat?

In Gujarat, LWF is Rs.6 (employee) + Rs.12 (employer) = Rs.18 per employee, collected half-yearly (June and December) under the Gujarat Labour Welfare Fund Act, 1953.

Quick Reference

LWF Rates in Gujarat

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

Item	Value	Note
Employee contribution	Rs.6	Deducted from salary, shown on payslip
Employer contribution	Rs.12	Added by employer, not on payslip
Total per employee	Rs.18	Per contribution cycle
Frequency	Half-Yearly	How often LWF is collected
Collection cycle	June and December	When the contribution is due
Governing Act	Gujarat Labour Welfare Fund Act, 1953	State statute that levies LWF
Administered by	Gujarat Labour Welfare Board	Receives and spends the fund

Source: Gujarat Labour Welfare Fund Act, 1953. Verified as on June 2026. State boards revise rates periodically; confirm with the Gujarat Labour Welfare Board before filing.

How It Works

LWF Deduction and Filing in Gujarat

Deduct employee share

Deduct Rs.6 from the employee in the half-yearly cycle.

Add employer share

Add Rs.12 as employer cost to reach Rs.18 per employee.

Reconcile headcount

Exclude exempt managerial staff and apprentices before totalling.

Deposit to board

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

factoHR India

Automate Gujarat LWF

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

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LWF in Other States

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FAQ

Gujarat LWF FAQs

What is the LWF contribution in Gujarat for 2026?

Gujarat charges Rs.6 from the employee and Rs.12 from the employer, a total of Rs.18 per employee. It is collected half-yearly (June and December) under the Gujarat Labour Welfare Fund Act, 1953.

How often is LWF paid in Gujarat?

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

Who is exempt from LWF in Gujarat?

Employees in managerial or supervisory roles above the state wage ceiling are usually exempt, along with apprentices under the Apprentices Act, 1961. Check the Gujarat Labour Welfare Fund Act, 1953 for the applicable ceiling and exemption list.

Is LWF shown on the Gujarat payslip?

Yes. The employee LWF share of Rs.6 appears as a separate deduction on the payslip. The employer share of Rs.12 is not on the payslip but is recorded in payroll registers and the LWF return.

How does factoHR India handle Gujarat LWF?

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

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