State Name Act Name Registration Required? Registration to be obtained within Condition for Registration Section/Rule No.
Andhra Pradesh Andhra Pradesh Labour Welfare Fund Rules 1988 No Within 30 days of commencement of business. 20 or more employees Notice of opening- Rule 3 LWF Applicability Condition: Section 2(4)
Chandigarh Punjab Labour Welfare Fund Rules, 1966 Yes Within 30 days of commencement of business. 20 or more employees Submission of statement of contribution- Rule 3 LWF Applicability Condition: Section 2(4)
Chattisgarh Madhya Pradesh Labour Welfare Fund Rules 1984 Yes Within 30 days of commencement of business. 20 or more employees Submission of statement of contribution- Rule 3(5) LWF Applicability Condition: Section 2(5)
Daman and Diu Goa Labour Welfare Fund Rules, 1990 No Within 30 days of commencement of business. Any number of persons > 0 Submission of statement of contribution- Rule 4 LWF Applicability Condition: Section 2(e)
Delhi Delhi Labour Welfare Fund Rules, 1997 No Within 30 days of commencement of business. 5 or more employees Submission of statement of contribution- Rule 3(4) LWF Applicability Condition: Section 2(4)
Goa Goa Labour Welfare Fund Rules, 1990 No Within 30 days of commencement of business. Any number of persons > 0 Submission of statement of contribution- Rule 4 LWF Applicability Condition: Section 2(e)
Gujarat Gujarat Labour Welfare Fund Rules 1962 Yes Within 30 days of commencement of business. 10 or more employees Submission of statement of contribution- Rule 3B LWF Applicability Condition: Section 2(4)
Haryana Punjab Labour Welfare Fund Rules, 1966 No Within 30 days of commencement of business. 10 or more employees Submission of statement of contribution- Rule 3 LWF Applicability Condition: Section 2(4)
Karnataka Karnataka Labour Welfare Fund Rules 1968 Yes (Only number is issued, RC not issued) Within 30 days of commencement of business. 50 or more employees Submission of statement of contribution- Rule 3A LWF Applicability Condition: Section 2(4)
Kerala Kerala Shops and Commercial Establishments Workers Welfare Fund Scheme 2007 Yes (only for Shops & Establishments) Within 30 days of commencement of business. 2 or more employees Registration: para 26 Submission of statement of contribution- Rule (3)
THE KERALA LABOUR WELFARE FUND ACT, 1975 Yes (For Other than Shops & Establishments) Within 30 days of commencement of business. 10 or more employees LWF Applicability Condition: Section 2(f)
Madhya Pradesh Madhya Pradesh Labour Welfare Fund Rules 1984 Yes Within 30 days of commencement of business. Any number of persons > 0 Submission of statement of contribution- Rule 3(5) LWF Applicability Condition: Section 2(5)
Maharastra Maharashtra Labour Welfare Fund Act, 1953 Yes Within 30 days of commencement of business. 5 or more employees Submission of statement of contribution- Rule 3A LWF Applicability Condition: Section 2(5)
Odisha Odisha Labour Welfare Fund Rules, 2015 No Within 30 days of commencement of business. 20 or more employees Notice of opening- Rule 3 LWF Applicability Condition: Section 2(d)
Punjab Punjab Labour Welfare Fund Rules, 1966 No Within 30 days of commencement of business. 20 or more employees Submission of statement of contribution- Rule 3 LWF Applicability Condition: Section 2(4)
Tamil Nadu Tamil Nadu Labour Welfare Fund Act Yes (Only number is issued, RC not issued) Within 30 days of commencement of business. 5 or more employees Submission of statement of contribution- Rule 3(3) LWF Applicability Condition: Section 2(d)
Telangana Andhra Pradesh Labour Welfare Fund Rules 1988 No Within 30 days of commencement of business. 20 or more employees Notice of opening- Rule 3. LWF Applicability Condition: Section 2(4)
West Bengal West Bengal Labour Welfare Fund Rules, 1976 Yes Within 30 days of commencement of business. 10 or more employees Notice of opening- Rule 3(1). LWF Applicability Condition: Section 2(5)




Labour welfare fund (LWF) for all applicable states are updated up to 2018

SL.No State Category of Employees to be covered Applicability Contract Labours? Applicability to establishments Employer’s Contribution Employee’s Contribution
1 Andhra Pradesh All Employees except those working in the managerial or supervisory capacity and drawing wages exceeding Rs.1600/- only per month and apprentice or part-time employee. Yes All Factory and motor transport undertaking; and establishments including a Registerd society, and a charitable or other trust, whether registered or not, engaged in any business or trade which employs 20 or more person on any working day during the preceding twelve months. 70/year 30/year
2 Chandigarh All Employees Yes All Factory and Motor Service; and establishments including a Registerd society, and a charitable or other trust, whether registered or not, engaged in any business or trade which employs 20 or more person on any working day during the preceding twelve months. 20/month 5/month
3 Chattisgarh All Employees except those working in the managerial or supervisory capacity and drawing wages exceeding Rs.1600/- only per month. Yes All factory and establishments employing any number of person except otherwise specified by State Government by notification. 45/six months 15/six months
4 Daman and Diu All Employees except those working in the managerial or supervisory capacity and drawing wages exceeding Rs.3500/- only per month. Yes All factory, motor transport undertaking, establishment of contractor, plantation, port, dock, wharf or jetty, inland water transport; and and establishments including a Registerd society, and a charitable or other trust, whether registered or not, engaged in any business or trade employing any number of person except otherwise specified by State Government by notification. 360/year 120/year
5 Goa All Employees except those working in the managerial or supervisory capacity and drawing wages exceeding Rs.3500/- only per month. Yes All factory, motor transport undertaking, establishment of contractor, plantation, port, dock, wharf or jetty, inland water transport; and and establishments including a Registerd society, and a charitable or other trust, whether registered or not, engaged in any business or trade employing any number of person except otherwise specified by State Government by notification. 360/year 120/year
6 Gujarat All Employees Yes All factory, tramway, motor omnibus service; and establishments which employs 10 or more person on any working day during the preceding twelve months. 12/ six months 6/ six months
7 Haryana All Employees Yes All Factory; and Establishments including a Registerd society, and a charitable or other trust, whether registered or not, engaged in any business or trade which employs 10 or more person on any working day during the preceding twelve months. 50/month. (Each employer shall contribute every month twice the amount contributed by each employee) 25/month. (Each employee shall contribute every month an amount equal to 0.2% of his salary or wages or any remuneration subject to a limit of Rs.25)
8 Karnataka All Employees Yes All factory, motor omnibus service, plantation, and establishments including a Registerd society, and a charitable or other trust, whether registered or not, engaged in any business or trade which employs 50 or more person on any working day during the preceding twelve months. 40/year 20/year
9 Kerala All Employees except those working in the managerial capacity and apprentice or part-time employee. Yes All Factory, motor transport undertaking, plantation employing 10 or more employees; and commercial establishments employing 2 or more person and establishments including a Registerd society, and a charitable or other trust, whether registered or not, engaged in any business or trade which employs 20 or more person on any working day during the preceding twelve months. 8/ six months (As per Kerala Labour Welfare Fund Act 1975)
20/month (As per* Kerala Shops and Commercial Establishments Workers Welfare Fund Act 2006)
4/ six months (As per Kerala Labour Welfare Fund Act 1975)
20/month (As per Kerala Shops and Commercial Establishments Workers Welfare Fund Act 2006)
10 Madhya Pradesh All Employees except those working in the managerial or supervisory capacity and drawing wages exceeding Rs.1600/- only per month. Yes All factory and establishments employing any number of person except otherwise specified by State Government by notification. 30/six months ( but employer’s contribution payable every six months shall not be less Rs.1500) 10/six months
11 Maharastra All Employees except those working in the managerial or supervisory capacity and drawing wages up to Rs.3000/- only per month.
All Employees except those working in the managerial or supervisory capacity and drawing wages exceeding Rs.3000/- only per month.
Yes

 

Yes

All Factory, tramway, motor transport undertaking; and establishments which employs 5 or more person on any working day during the preceding twelve months. 18/six months

 

36/six months

6/six months

 

12/six months

12 New Delhi All Employees except those working in the managerial or supervisory capacity and drawing wages exceeding Rs.1600/- only per month. Yes All factory, tramway, motor transport undertaking ; and establishments which employs 5 or more person on any working day during the preceding twelve months. 2.25/ six months 0.75/ six months
13 Punjab All Employees Yes All Factory and Motor Service; and establishments which employs 20 or more person on any working day during the preceding twelve months. 20/month 5/month
14 Odisha All Employees except those working in the managerial or supervisory capacity and apprentice and part-time workers. Yes All factory, motor transport undertaking and establishments including a Registerd society, and a charitable or other trust, whether registered or not, engaged in any business or trade which employs 20 or more person on any working day during the preceding twelve months. 20/ six months 10/six months
15 Tamil Nadu All Employees except those working in the managerial or supervisory capacity and drawing wages exceeding Rs.15,000/- only per month. No All Factory, motor transport undertaking, plantation, and establishments including catering establishments and Registerd society, and a charitable or other trust, whether registered or not, engaged in any business or trade which employs 5 or more person on any working day during the preceding twelve months. 20/year 10/year
16 Telangana All Employees except those working in the managerial or supervisory capacity and drawing wages exceeding Rs.1600/- only per month and apprentice or part-time employee. Yes All Factory and motor transport undertaking; and establishments including a Registerd society, and a charitable or other trust, whether registered or not, engaged in any business or trade which employs 20 or more person on any working day during the preceding twelve months. 5/year 2/year
17 West Bengal All Employees except those working in the managerial or supervisory capacity and drawing wages exceeding Rs.1600/- only per month. Yes All factory, tramway; and establishments which employs 10 or more person on any working day during the preceding twelve months. 15/ six months 3/ six months

Note:- A worker who is a member of Kerala LWF Act 1975, and comes under the purview of the Kerala Shops and Commercial Establishments Act 1960 shall have to become a member of LWF under this Act also.

State Name Act Name Mode (Online/offline) Conditions for Payment Contribution period (month) Period Last Day for Submission Form to be filled in for payment Other Details
Andhra Pradesh Andhra Pradesh Labour Welfare Fund Rules 1988 Online Paid through SNE Login December 1st Jan to 31st Dec 31st January Form F The contribution need not be deducted, If an employee has been employed less than thirty days during the preceding twelvemonth.
Chandigarh Punjab Labour Welfare Fund Rules, 1966 Offline NA Every Month April to September & October to March 15th October and 15th April No ‘Employee’ mean an employee whose name is mentioned in the register of an establishment on the last working day of the month.
Chattisgarh Madhya Pradesh Labour Welfare Fund Rules 1984 Online NA June & December 1st january to 30th June and 1st july to 31st Dec 31st July & 31st January Form A NIL
Daman and Diu Goa Labour Welfare Fund Rules, 1990 Offline NA June & December 1st january to 30th June and 1st july to 31st Dec 31st July & 31st January Form A Where an establishment has different branches or department all such branches or departments, whether situated in the same premises or different premises shall be treated as parts of the same establishment
New Delhi Delhi Labour Welfare Fund Rules, 1997 Offline NA June & December 1st january to 30th June and 1st july to 31st Dec 15th July & 15th January Form A 1) To deposit both Employees’ & Employer’s contribution by Cash or Bank Draft in favour of DELHI LABOUR WELFARE FUND in the Branches of Punjab National Bank situated at New Delhi 2) Bank receipt along with Form ‘A’ must be deposited with the Board
Goa Goa Labour Welfare Fund Rules, 1990 Offline NA June & December 1st january to 30th June and 1st july to 31st Dec 31st July & 31st January Form A Where an establishment has different branches or department all such branches or departments, whether situated in the same premises or different premises shall be treated as parts of the same establishment
Gujarat Gujarat Labour Welfare Fund Rules 1962 Online NA June & December 1st january to 30th June and 1st july to 31st Dec 31st July & 31st January Form A 1 Cum Return Where an establishment has different branches or department all such branches or departments, whether situated in the same premises or different premises shall be treated as parts of the same establishment
Haryana Punjab Labour Welfare Fund Rules, 1966 Online Paid through SNE Login Every Month Graceperiod allowed till 31st Jan 31st Dec No NIL
Karnataka Karnataka Labour Welfare Fund Rules 1968 Online NA December 1st Jan to 31st Dec 15th January Form D Where an establishment has different branches or department all such branches or departments, whether situated in the same premises or different premises shall be treated as parts of the same establishment
Kerala Kerala Shops and Commercial Establishments Workers Welfare Fund Scheme 2007 Offline NA Every Month Monthly 5th of Next Month Form A NIL
THE KERALA LABOUR WELFARE FUND ACT, 1975 Offline NA June & December 1st january to 30th June and 1st july to 31st Dec Last day of the next month Form A NIL
Madhya Pradesh Madhya Pradesh Labour Welfare Fund Rules 1984 Offline NA June & December 1st january to 30th June and 1st july to 31st Dec 31st July & 31st January Form A NIL
Maharastra Maharashtra Labour Welfare Fund Act, 1953 Online NA June & December 1st january to 30th June and 1st july to 31st Dec 15th July & 15th Jan Form A 1 Cum Return Where an establishment has different branches or department all such branches or departments, whether situated in the same premises or different premises shall be treated as parts of the same establishment
Odisha Odisha Labour Welfare Fund Rules, 2015 Offline NA June & December 1st january to 30th June and 1st july to 31st Dec 15th July & 15th Jan Form F The Welfare Commissioner shall submit the contribution received to the Government by 31st March.
Punjab Punjab Labour Welfare Fund Rules, 1966 Online Paid through SNE Login Every Month April to September & October to March 15th October & 15th April No Employee’ mean an employee whose name is mentioned in the register of an establishment on the last working day of the month.
Tamil Nadu Tamil Nadu Labour Welfare Fund Act Online NA December 1st Jan to 31st Dec 31st January Form A Where an establishment has different branches or department all such branches or departments, whether situated in the same premises or different premises shall be treated as parts of the same establishment
Telangana Andhra Pradesh Labour Welfare Fund Rules 1988 Online Paid through SNE Login December 1st Jan to 31st Dec 31st January Form F The contribution need not be deducted, If an employee has been employed less than thirty days during the preceding twelve month.
West Bengal West Bengal Labour Welfare Fund Rules, 1976 Offline NA June & December 1st january to 30th June and 1st july to 31st Dec 15th July & 15th Jan Form D NIL
State Name Act Name Section No. Maximum term of unpaid accumulation Claim for unpaid accumulation Appeal provisions in case of refusal to grant unpaid accumulaion
Andhra Pradesh Andhra Pradesh Labour Welfare Fund Act, 1987 Section 2(11) and Section 8, Section 8(7) 3 years A notice about transfer of unpaid accumulation to the Board by the factory or establishment and to claim it by employee, their heirs or legal representatives, shall be published by the Board as soon as possible after recieving the unpaid accumulation. If a claim is made within a period of 1 year from the date of publication of the notice, the Board shall transfer such claim to the Appropriate Authority to decide such claim. In case of refusal to grant claim of unpaid accumulation by employee or their heir/legal representative, they may prefer an appeal to the Court of Small Causes, or to the District Court, within 60 days from the date of communication of the order of refusal by the appropriate authority.
Chandigarh Punjab Labour Welfare Fund Act, 1965 Section 2(10) and Section 9, Section 9(7) 3 years A notice about transfer of unpaid accumulation to the Board by the factory or establishment and to claim it by employee, their heirs or legal representatives; shall be published by the Board as soon as possible after recieving the unpaid accumulation. If a claim is made within a period of 4 years from the date of publication of the notice, the Board shall transfer such claim to the Appropriate Authority to decide such claim. In case of refusal to grant claim of unpaid accumulation by employee or their heir/legal representative, they may prefer an appeal to the Court of District Judge, within 60 days from the date of communication of the order of refusal by the appropriate authority.
Chattisgarh Madhya Pradesh Shram Kalyan Nidhi Adhiniyam, 1982 Section 2(11) and Section 8, Section 8(7) 3 years A notice about transfer of unpaid accumulation to the Board by the factory or establishment and to claim it by employee, their heirs or legal representatives; shall be published by the Board as soon as possible after recieving the unpaid accumulation. If a claim is made within a period of 180 days from the date of publication of the notice, the Board shall transfer such claim to the Appropriate Authority to decide such claim. In case of refusal to grant claim of unpaid accumulation by employee or their heir/legal representative, they may prefer an appeal to the Industrial Court, within 60 days from the date of communication of the order of refusal by the appropriate authority.
Daman and Diu Goa Labour Welfare Fund Act 1986 Section 2(l) and Section 12, Section 12(7) 3 years A notice about transfer of unpaid accumulation to the Board by the factory or establishment and to claim it by employee, their heirs or legal representatives; shall be published by the Board as soon as possible after recieving the unpaid accumulation. If a claim is made within a period of 4 years from the date of publication of the notice, the Board shall transfer such claim to the Appropriate Authority to decide such claim. In case of refusal to grant claim of unpaid accumulation by employee or their heir/legal representative, they may prefer an appeal to the to the District Court, within 60 days from the date of communication of the order of refusal by the appropriate authority.
Delhi Bombay Labour Welfare Fund Act, 1953 (as extended to the Union Territory of Delhi) Section 2(10) and Section 6A, Section 6A(7) 3 years A notice about transfer of unpaid accumulation to the Board by the factory or establishment and to claim it by employee, their heirs or legal representatives; shall be published by the Board as soon as possible after recieving the unpaid accumulation. If a claim is made within a period of 4 years from the date of publication of the notice, the Board shall transfer such claim to the Appropriate Authority to decide such claim. In case of refusal to grant claim of unpaid accumulation by employee or their heir/legal representative, they may prefer an appeal to the to the District Court, within 60 days from the date of communication of the order of refusal by the appropriate authority.
Goa Goa Labour Welfare Fund Act 1986 Section 2(l) and Section 12, Section 12(7) 3 years A notice about transfer of unpaid accumulation to the Board by the factory or establishment and to claim it by employee, their heirs or legal representatives; shall be published by the Board as soon as possible after recieving the unpaid accumulation. If a claim is made within a period of 4 years from the date of publication of the notice, the Board shall transfer such claim to the Appropriate Authority to decide such claim. In case of refusal to grant claim of unpaid accumulation by employee or their heir/legal representative, they may prefer an appeal to the to the District Court, within 60 days from the date of communication of the order of refusal by the appropriate authority.
Gujarat Bombay Labour Welfare Fund Act, 1953 (as extended to Gujarat) Section 2(10) and Section 6A, Section 6A(9) 1 year A notice about transfer of unpaid accumulation to the Board by the factory or establishment and to claim it by employee, their heirs or legal representatives; shall be published by the Board as soon as possible after recieving the unpaid accumulation. If a claim is made within a period of 2 years from the date of publication of the notice, the Board shall transfer such claim to the Appropriate Authority to decide such claim. In case of refusal to grant claim of unpaid accumulation by employee or their heir/legal representative, they may prefer an appeal to theCourt of Small Causes or to the District Court, within 60 days from the date of communication of the order of refusal by the appropriate authority.
Haryana Punjab Labour Welfare Fund Act, 1965 Section 2(10) and Section 9, Section 9(7) 2 years A notice about transfer of unpaid accumulation to the Board by the factory or establishment and to claim it by employee, their heirs or legal representatives; shall be published by the Board as soon as possible after recieving the unpaid accumulation. If a claim is made within a period of 4 years from the date of publication of the notice, the Board shall transfer such claim to the Appropriate Authority to decide such claim. In case of refusal to grant claim of unpaid accumulation by employee or their heir/legal representative, they may prefer an appeal to the Court of District Judge, within 60 days from the date of communication of the order of refusal by the appropriate authority.
Karnataka Karnataka Labour Welfare Fund Act, 1965 Section 2(10) and Section 7, Section 7(7) 3 years A notice about transfer of unpaid accumulation to the Board by the factory or establishment and to claim it by employee, their heirs or legal representatives; shall be published by the Board as soon as possible after recieving the unpaid accumulation. If a claim is made within a period of 4 years from the date of publication of the notice, the Board shall transfer such claim to the Appropriate Authority to decide such claim. In case of refusal to grant claim of unpaid accumulation by employee or their heir/legal representative, they may prefer an appeal to the District Court, within 60 days from the date of communication of the order of refusal by the appropriate authority.
Kerala A. Kerala Labour Welfare Fund Act, 1975 Section 2(k) and Section 13, Section 13(9) 3 years A notice about transfer of unpaid accumulation to the Board by the factory or establishment and to claim it by employee, their heirs or legal representatives; shall be published by the Board as soon as possible after receiving the unpaid accumulation. If a claim is made within a period of 4 years from the date of publication of the notice, the Board shall transfer such claim to the Appropriate Authority to decide such claim. In case of refusal to grant claim of unpaid accumulation by employee or their heir/legal representative, they may prefer an appeal to the District Court, within 60 days from the date of communication of the order of refusal by the appropriate authority.
Kerala Kerala Shops and Commercial Establishments Worker’s Welfare Fund Scheme, 2007 No Provision No Provision No Provision for unpaid accumulation No Provision for unpaid accumulation
Madhya Pradesh Madhya Pradesh Shram Kalyan Nidhi Adhiniyam, 1982 Section 2(11) and Section 8, Section 8(7) 3 years A notice about transfer of unpaid accumulation to the Board by the factory or establishment and to claim it by employee, their heirs or legal representatives; shall be published by the Board as soon as possible after recieving the unpaid accumulation. If a claim is made within a period of 180 days from the date of publication of the notice, the Board shall transfer such claim to the Appropriate Authority to decide such claim. In case of refusal to grant claim of unpaid accumulation by employee or their heir/legal representative, they may prefer an appeal to the Industrial Court, within 60 days from the date of communication of the order of refusal by the appropriate authority.
Maharastra Maharashtra Labour Welfare Fund Act, 1953 Section 2(10) and Section 6A, Section 6A(7) 3 years A notice about transfer of unpaid accumulation to the Board by the factory or establishment and to claim it by employee, their heirs or legal representatives; shall be published by the Board as soon as possible after recieving the unpaid accumulation. If a claim is made within a period of 4 years from the date of publication of the notice, the Board shall transfer such claim to the Appropriate Authority to decide such claim. In case of refusal to grant claim of unpaid accumulation by employee or their heir/legal representative, they may prefer an appeal to the Court of Small Causes or to the District Court, within 60 days from the date of communication of the order of refusal by the appropriate authority.
Odisha Orissa Labour Welfare Fund Act, 2005 Section 2(j) and Section 8 5 years A notice about transfer of unpaid accumulation to the Board by the factory or establishment and to claim it by employee, their heirs or legal representatives; shall be published by the Board as soon as possible after recieving the unpaid accumulation. If a claim is made within a period of 5 years from the date of publication of the notice, the Board shall transfer such claim to the Appropriate Authority to decide such claim. In case of refusal to grant claim of unpaid accumulation by employee or their heir/legal representative, they may prefer an appeal to the Court of District Judge, within 90 days from the date of communication of the order of refusal by the appropriate authority.
Punjab Punjab Labour Welfare Fund Act, 1965 Section 2(10) and Section 9, Section 9(7) 3 years A notice about transfer of unpaid accumulation to the Board by the factory or establishment and to claim it by employee, their heirs or legal representatives; shall be published by the Board as soon as possible after recieving the unpaid accumulation. If a claim is made within a period of 4 years from the date of publication of the notice, the Board shall transfer such claim to the Appropriate Authority to decide such claim. In case of refusal to grant claim of unpaid accumulation by employee or their heir/legal representative, they may prefer an appeal to the Court of District Judge, within 60 days from the date of communication of the order of refusal by the appropriate authority.
Tamil Nadu Tamil Nadu Labour Welfare Fund Act, 1972 Section 2(i) and Section 13, Section 13(7) 3 years A notice about transfer of unpaid accumulation to the Board by the factory or establishment and to claim it by employee, their heirs or legal representatives; shall be published by the Board as soon as possible after recieving the unpaid accumulation. If a claim is made within a period of 6 months from the date of publication of the notice, the Board shall transfer such claim to the Appropriate Authority to decide such claim. In case of refusal to grant claim of unpaid accumulation by employee or their heir/legal representative, they may prefer an appeal to the Madras City Civil Court, or to the District Court, within 60 days from the date of communication of the order of refusal by the appropriate authority.
Telangana Telangana Labour Welfare Fund Act, 1987 Section 2(11) and Section 8, Section 8(7) 3 years A notice about transfer of unpaid accumulation to the Board by the factory or establishment and to claim it by employee, their heirs or legal representatives, shall be published by the Board as soon as possible after recieving the unpaid accumulation. If a claim is made within a period of 4 years from the date of publication of the notice, the Board shall transfer such claim to the Appropriate Authority to decide such claim. In case of refusal to grant claim of unpaid accumulation by employee or their heir/legal representative, they may prefer an appeal to the Court of Small Causes, or to the District Court, within 60 days from the date of communication of the order of refusal by the appropriate authority.
West Bengal West Bengal Labour Welfare Fund Act, 1974 Section 2(12) and Section 8, Section 8(6) 3 years A notice about transfer of unpaid accumulation to the Board by the factory or establishment and to claim it by employee, their heirs or legal representatives, shall be published by the Board as soon as possible after recieving the unpaid accumulation. If a claim is made within a period of 4 years from the date of publication of the notice, the Board shall transfer such claim to the Appropriate Authority to decide such claim. In case of refusal to grant claim of unpaid accumulation by employee or their heir/legal representative, they may prefer an appeal to the City Civil Court or to the Court of District Judge, within 60 days from the date of communication of the order of refusal by the appropriate authority.
SL No. State Name Act Name Section No. Simple Interest % Remission of Interest Basics of computation
1 Andhra Pradesh Andhra Pradesh Labour Welfare Fund Act, 1987 Section 9 Upto 3 months: 1% per month

From 4th month onwards – 1.5% per month
If the employer fails to pay the LWF / unpaid accumulations and fines on prescribed due date, due to the circumstances beyond the control of the employer, he may make an application for for remission of interest within 30 days from the date of payment of interest. In calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
2 Chandigarh Punjab Labour Welfare Fund Act, 1965 Section 3 Upto 1 year: 12% per annum

From 2nd year onwards – 20% per annum
NA The interest period shall be calculated based on number of days until such time the amount is actually deposited with the Board, after due date.
3 Chattisgarh Madhya Pradesh Shram Kalyan Nidhi Adhiniyam, 1982 Section 10 Upto 3 months: 1.5% per month

From 4th month onwards 2% per month
NA In calculating interest, only completed month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 1 months. Interest is calculated from the next day of the due date
4 Daman and Diu Goa Labour Welfare Fund Act 1986 Section 13 Upto 3 months: 2% per month

From 4th month onwards- Every month 4.5% of the amount payable.
If the employer fails to pay the LWF / unpaid accumulations and fines on prescribed due date, due to the circumstances beyond the control of the employer, he may make an application for for remission of interest within 30 days from the date of payment of interest. In calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
5 Delhi Bombay Labour Welfare Fund Act, 1953 (as extended to the Union Territory of Delhi) Section 6B Upto 3 months: 1% per month

From 4th month onwards-1.5% per month.
If the employer fails to pay the LWF / unpaid accumulations and fines on prescribed due date, due to the circumstances beyond the control of the employer, he may make an application for for remission of interest within 60 days from the date of payment of interest. In calculating interest, only completed month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 1 months. Interest is calculated from the next day of the due date
6 Goa Goa Labour Welfare Fund Act 1986 Section 13 Upto 3 months: 2% per month

From 4th month onwards-4.5% per month.
If the employer fails to pay the LWF / unpaid accumulations and fines on prescribed due date, due to the circumstances beyond the control of the employer, he may make an application for for remission of interest within 30 days from the date of payment of interest. In calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
7 Gujarat Bombay Labour Welfare Fund Act, 1953 (as extended to Gujarat) Section 6 Upto 3 months: 12% per annum

From 4th month onwards-18% per annum.
If the employer fails to pay the LWF / unpaid accumulations and fines on prescribed due date, due to the circumstances beyond the control of the employer, he may make an application for for remission of interest within 60 days from the date of payment of interest. The interest period shall be calculated based on number of days until such time the amount is actually deposited with the Board, after due date.
8 Haryana Punjab Labour Welfare Fund Act, 1965 Section 3, 9A Upto 1 year: 12% per annum

From 2nd year onwards-20% per annum.
NA The interest period shall be calculated based on number of days until such time the amount is actually deposited with the Board, after due date.
9 Karnataka Karnataka Labour Welfare Fund Act, 1965 Section 7B Upto 3 months: 12% per annum

From 4th month onwards-18% per annum.
NA In calculating interest, only completed month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 1 months. Interest is calculated from the next day of the due date
10 Kerala Kerala Labour Welfare Fund Act, 1975 Section 14 9% per annum If the employer fails to pay the LWF / unpaid accumulations and fines on prescribed due date, due to the circumstances beyond the control of the employer, he may make an application for for remission of interest within 30 days from the date of payment of interest. The interest period shall be calculated based on number of days until such time the amount is actually deposited with the Board, after due date.
11 Kerala Kerala Shops and Commercial Establishments Workers’ Welfare Fund Act, 2006 Section 12, 13 12% per annum Aggrieved by an order/notice of the Board showing the amount of arrear to be paid, the employer, or employee or self-employed person may prefer an appeal before the District Labour Officer (General), within 15 days from the date of receipt of notice by paying at least half of that amount and the District Labour Officer. The interest period shall be calculated based on number of days until such time the amount is actually deposited with the Board, after due date.
12 Madhya Pradesh Madhya Pradesh Shram Kalyan Nidhi Adhiniyam, 1982 Section 10 Upto 3 months: 1.5% per month

From 4th month onwards – 2% per month
NA In calculating interest, only completed month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 1 months. Interest is calculated from the next day of the due date
13 Maharastra Maharashtra Labour Welfare Fund Act, 1953 Section 6B Upto 3 months: 1.5% per month

From 4th month onwards – 2% per month
If the employer fails to pay the LWF / unpaid accumulations and fines on prescribed due date, due to the circumstances beyond the control of the employer, he may make an application for for remission of interest within 30 days from the date of payment of interest. In calculating interest, only completed month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 1 months. Interest is calculated from the next day of the due date
14 Odisha Orissa Labour Welfare Fund Act, 2005 Section 9 Upto 3 months: 1% per month

From 4th month onwards – 1.5% per month
NA In calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
15 Punjab Punjab Labour Welfare Fund Act, 1965 Section 3 For 1st year: 12% per annum

From 2nd year onwards – 20% per annum
NA The interest period shall be calculated based on number of days until such time the amount is actually deposited with the Board, after due date.
16 Tamil Nadu Tamil Nadu Labour Welfare Fund Act, 1972 Section 14 Upto 3 months: 1% per month

From 4th month onwards – 1.5% per month
If the employer fails to pay the LWF / unpaid accumulations and fines on prescribed due date, due to the circumstances beyond the control of the employer, he may make an application for for remission of interest within 30 days from the date of payment of interest. In calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
17 Telangana Telangana Labour Welfare Fund Act, 1987 Section 9 Upto 3 months: 1% per month

From 4th month onwards – 1.5% per month
If the employer fails to pay the LWF / unpaid accumulations and fines on prescribed due date, due to the circumstances beyond the control of the employer, he may make an application for for remission of interest within 30 days from the date of payment of interest. In calculating interest, any part of a month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 2 months. Interest is calculated from the next day of the due date
18 West Bengal West Bengal Labour Welfare Fund Act, 1974 Section 10 Upto 3 months: 1% per month

From 4th month onwards – 1.5% per month
If the employer fails to pay the LWF / unpaid accumulations and fines on prescribed due date, due to the circumstances beyond the control of the employer, he may make an application for for remission of interest within 30 days from the date of payment of interest. In calculating interest, only completed month shall be considered as 1 month. For example- 1 month and 5 days shall be considered as 1 months. Interest is calculated from the next day of the due date

Notes

1. For Unpaid accumulations, interest is invoked only when the Labour Welfare Board issues a notice

State Name Act Name Sections Offences Penalties
Andhra Pradesh Andhra Pradesh Labour Welfare Fund Act, 1987 Section 25 Penalty for obstructing inspection or for failure to produce documents. a. for the first offence, with imprisonment for a term which may extend to 3 months, or with fine which may extend to Rs.500, or with both.

b. for a second or subsequent offence, with imprisonment for a term which may extend to 6 months or with fine which may extend to Rs.1000, or with both. However, in any case where the offender is sentenced to a fine only, the amount of fine shall not be less than Rs.50.
Section 30 Penalty for non-compliance with the direction of the Board. a. for the first offence, with imprisonment for a term which may extend to 3 months, or with fine which may extend to Rs.500, or with both.

b. for a second or subsequent offence, with imprisonment for a term which may extend to 6 months or with fine which may extend to Rs.1000, or with both.However, in any case where the offender is sentenced to a fine only, the amount of fine shall not be less than Rs.50.
Chandigarh Punjab Labour Welfare Fund Act, 1965 Section 26A Violation of any provision of the Act. This Section includes all the offences relating to the Fund and payment. a. for the first offence, with fine which shall not be less than Rs.2000 but which may extend to Rs.5000;

b. for a second or subsequent offence, with imprisonment for a term which may extend to 3 months, or with fine which shall not be less than Rs.3000 but may extend to Rs.10,000 or with both.
Section 26A Obstructing inspector in performance of his duty a. for the first offence, with fine which shall not be less than Rs.2000 but which may extend to Rs.5000;

b. for a second or subsequent offence, with imprisonment for a term which may extend to 3 months, or with fine which shall not be less than Rs.3000 but may extend to Rs.10,000 or with both.
Chattisgarh Madhya Pradesh Shram Kalyan Nidhi Adhiniyam, 1982 Section 31(1) Penalty for obstructing inspector in discharge of inspector’s duties or for failure to produce documents etc. (a) for the first offence, with imprisonment for a term which may extend to 3 months, or with fine which may extend to Rs.5000 or with both.

(b) for a second or subsequent offence, with imprisonment for a term which may extend to 6 months, or with fine which may extend to Rs.10,000 or with both.However, where the offender is sentenced to a fine only, the amount or fine shall not be less than Rs.2000.
Section 31(2)(a) Failure to pay LWF contribution amount Punishable with imprisonment for a term which may extend to 1 year or with fine which may extend to Rs.20,000 or with both.
Section 31(2)(b) Violation of any other provision of the Act and Rules Punishable with imprisonment for a term which may extend to 1 year or with fine which may extend to Rs.20,000 or with both
Daman and Diu Goa Labour Welfare Fund Act 1986 Section 26 Penalty for non-compliance with direction (a) for the first offence, with imprisonment for a term which may extend to 2 months, or with fine which may extend to Rs.500, or with both.

(b) for a second or subsequent offence, with imprisonment for a term which may extend to 6 months, or with fine which may extend to Rs.1000, or with both.However, in any case where the offender is sentenced to fine only, the amount of fine shall not be less than Rs.100
Section 27 Penalty for obstructing inspection or for failure to produce documents (a) for the first offence, with imprisonment for a term which may extend to 3 months, or with fine which may extend to Rs.500 or with both.

(b) for a second or subsequent offence, with imprisonment for a term which may extend to 6 months, or with fine which may extend to Rs.1000 or with both.However, in any case where the offender is sentenced to fine only, the amount of fine shall not be less than Rs.100
Section 29 Violation of the provisions of the Act.This Section covers all other offences including offences relating to contribution, payment etc. Punishable with imprisonment which may extend to 6 months or with a fine which may extend to Rs.1000 or with both.
Delhi Bombay Labour Welfare Fund Act, 1953 (as extended to the Union Territory of Delhi) Section 17A Penalty for obstructing inspection in discharge of inspector’s duties or failure to produce documents, etc (a) for the first offence, with imprisonment for a term which may extend to 3 months, or with fine which may extend to Rs.500, or with both; and

(b) for a second or subsequent offences, with imprisonment for a term which may extend to 6 months, or with fine which may extend to Rs.1000, or with both.However, in any case where the offender is sentenced to a fine only, the amount of fine shall not be less than Rs.50.
Goa Goa Labour Welfare Fund Act 1986 Section 26 Penalty for non-compliance with direction (a) for the first offence, with imprisonment for a term which may extend to 2 months, or with fine which may extend to Rs.500, or with both.

(b) for a second or subsequent offence, with imprisonment for a term which may extend to 6 months, or with fine which may extend to Rs.1000, or with both.However, in any case where the offender is sentenced to fine only, the amount of fine shall not be less than Rs.100
Section 27 Penalty for obstructing inspection or for failure to produce documents (a) for the first offence, with imprisonment for a term which may extend to 3 months, or with fine which may extend to Rs.500 or with both.

(b) for a second or subsequent offence, with imprisonment for a term which may extend to 6 months, or with fine which may extend to Rs.1000 or with both.However, in any case where the offender is sentenced to fine only, the amount of fine shall not be less than Rs.100
Section 29 Violation of the provisions of the Act.This Section covers all other offences including offences relating to contribution, payment etc. Punishable with imprisonment which may extend to 6 months or with a fine which may extend to Rs.1000 or with both.
Gujarat Bombay Labour Welfare Fund Act, 1953 (as extended to Gujarat) Section 17A Failure to make payment of unpaid accumulations and contributions Punishable with imprisonment which may extend to 6 months or with fine which may extend to Rs.1000 of with both.
Section 17B Unlawful Deduction Punishable with imprison men which may extend to 6 months or with fine which may extend to Rs.1000 or with both.
Section 17C Obstructing inspectors in exercising his powers (a) for the first offence, with imprisonment for a term which may extend to 3 months, or with fine which may extend to Rs.500, or with both; and

(b) for a second or subsequent offences, with imprisonment for a term which may extend to 6 months, or with fine which may extend to Rs.1000, or with both.However, in any case where the offender is sentenced to a fine only, the amount of fine shall not be less than Rs.50.
Rule 22 Violation of the Rule. This includes offences relating to collection and payment of fine, unpaid accumulation, maintenance of registers and records etc. Punishable with a fine which shall not be less than Rs.2000 and when the offence is a continuing one, with daily fine not exceeding Rs.1000 during the continuance of the offence.
Haryana Punjab Labour Welfare Fund (Haryana Amendment) Act, 1965 Section 26A Violation of any provision of the Act. This Section includes all the offences relating to the Fund and payment. a. for the first offence, with fine which shall not be less than Rs.2000 but which may extend to Rs.5000;

b. for a second or subsequent offence, with imprisonment for a term which may extend to 3 months, or with fine which shall not be less than Rs.3000 but may extend to Rs.10,000 or with both.
Section 26A Obstructing inspector in performance of his duty a. for the first offence, with fine which shall not be less than Rs.2000 but which may extend to Rs.5000;

b. for a second or subsequent offence, with imprisonment for a term which may extend to 3 months, or with fine which shall not be less than Rs.3000 but may extend to Rs.10,000 or with both.
Karnataka Karnataka Labour Welfare Fund Act, 1965 Section 17A Obstructing Inspector in the discharge of his duties or for failure to produce documents (a) for the first offence, with imprisonment for a term which may extend to 3 months, or with fine which may extend to Rs.500, or with both; and

(b) for a second or subsequent offences, with imprisonment for a term which may extend to 6 months, or with fine which may extend to Rs.1000, or with both.However, in any case where the offender is sentenced to a fine only, the amount of fine shall not be less than Rs.50.
Section 17A Violation of any provisions of the Act. This Section covers all offences relating to collection of fine, contribution and payment towards fund etc. a. for the first offence with fine which may extend to Rs.500 or with imprisonment for a term which may extend to 3 months.

b. for the second and subsequent offences, with fine which may extend to Rs.1000 or with imprisonment for a term which may extend to 1 year or with both.
Kerala Kerala Labour Welfare Fund Act, 1975 Section 28 Obstructing Inspector in exercise of his powers (a) for the first offence, with imprisonment for a term which may extend to 3 months, or with fine which may extend to Rs.500, or with both; and

(b) for a second or subsequent offences, with imprisonment for a term which may extend to 6 months, or with fine which may extend to Rs.1000, or with both.However, in any case where the offender is sentenced to a fine only, the amount of fine shall not be less than Rs.50.
Section 28A Violation of other provisions of the Act. This Section covers all other offences relating to contribution, payment, deduction etc. Punishable with imprisonment for a term which may extend to 6 months, or with fine which may extend to Rs.500, or with both.
Section 33 Non-compliance with the Direction of the Board (a) for the first offence, with imprisonment for a term which may extend to 3 months, or with fine which may extend to Rs.500, or with both; and

(b) for a second or subsequent offence, with imprisonment for a term which may extend to 6 months, or with fine which may extend Rs.1000, or with both.However, in any case where the offender is sentenced to a fine only, the amount of fine shall not be less than Rs.50.
Madhya Pradesh Madhya Pradesh Shram Kalyan Nidhi Adhiniyam, 1982 Section 31(1) Penalty for obstructing inspector in discharge of inspector’s duties or for failure to produce documents etc. (a) for the first offence, with imprisonment for a term which may extend to 3 months, or with fine which may extend to Rs.5000 or with both.

(b) for a second or subsequent offence, with imprisonment for a term which may extend to 6 months, or with fine which may extend to Rs.10,000 or with both.However, where the offender is sentenced to a fine only, the amount or fine shall not be less than Rs.2000.
Section 31(2)(a) Failure to pay LWF contribution amount Punishable with imprisonment for a term which may extend to 1 year or with fine which may extend to Rs.20,000 or with both.
Section 31(2)(b) Violation of any other provision of the Act and Rules Punishable with imprisonment for a term which may extend to 1 year or with fine which may extend to Rs.20,000 or with both
Maharashtra Maharashtra Labour Welfare Fund Act, 1953 Section 17A Penalty for obstructing inspection in discharge of inspector’s duties or failure to produce documents, etc (a) for the first offence, with imprisonment for a term which may extend to 3 months, or with fine which may extend to Rs.500, or with both; and

(b) for a second or subsequent offences, with imprisonment for a term which may extend to 6 months, or with fine which may extend to Rs.1000, or with both.However, in any case where the offender is sentenced to a fine only, the amount of fine shall not be less than Rs.50.
Odisha Orissa Labour Welfare Fund Act, 2005 Section 23 Obstructing inspection or for failure to produce documents (a) for the first offence, with imprisonment for a term which may extend to 3 months, or with fine which may extend to Rs.5000 or with both.

(b) for a second or subsequent offence, with imprisonment for a term which may extend to 6 months, or with fine which may extend to Rs.10,000 or with both.However, where the offender is sentenced to a fine only, the amount or fine shall not be less than Rs.2000.
Section 28 Non-compliance with the direction of Board (a) for the first offence, with imprisonment for a term which may extend to 3 months, or with fine which may extend to Rs.500, or with both; and

(b) for a second or subsequent offence, with imprisonment for a term which may extend to 6 months, or with fine which may extend Rs.1000, or with both.However, in any case where the offender is sentenced to a fine only, the amount of fine shall not be less than Rs.50.
Punjab Punjab Labour Welfare Fund Act, 1965 Section 26A Violation of any provision of the Act. This Section includes all the offences relating to the Fund and payment. a. for the first offence, with fine which shall not be less than Rs.2000 but which may extend to Rs.5000;

b. for a second or subsequent offence, with imprisonment for a term which may extend to 3 months, or with fine which shall not be less than Rs.3000 but may extend to Rs.10,000 or with both.
Section 26A Obstructing inspector in performance of his duty a. for the first offence, with fine which shall not be less than Rs.2000 but which may extend to Rs.5000;

b. for a second or subsequent offence, with imprisonment for a term which may extend to 3 months, or with fine which shall not be less than Rs.3000 but may extend to Rs.10,000 or with both.
Tamil Nadu Tamil Nadu Labour Welfare Fund Act, 1972 Section 29 Obstructing inspection or for failure to produce documents (a) for the first offence, with imprisonment for a term which may extend to 3 months, or with fine which may extend to Rs.500, or with both; and

(b) for a second or subsequent offences, with imprisonment for a term which may extend to 6 months, or with fine which may extend to Rs.1000, or with both.However, in any case where the offender is sentenced to a fine only, the amount of fine shall not be less than Rs.50.
Section 34 Non-compliance with the direction of the Board (a) for the first offence, with imprisonment for a term which may extend to 3 months, or with fine which may extend to Rs.500, or with both; and

(b) for a second or subsequent offence, with imprisonment for a term which may extend to 6 months, or with fine which may extend Rs.1000, or with both.However, in any case where the offender is sentenced to a fine only, the amount of fine shall not be less than Rs.50.
Telangana Telangana Labour Welfare Fund Act, 1987 Section 25 Penalty for obstructing inspection or for failure to produce documents. a. for the first offence, with imprisonment for a term which may extend to 3 months, or with fine which may extend to Rs.500, or with both.

b. for a second or subsequent offence, with imprisonment for a term which may extend to 6 months or with fine which may extend to Rs.1000, or with both. However, in any case where the offender is sentenced to a fine only, the amount of fine shall not be less than Rs.50.
Section 30 Penalty for non-compliance with the direction of the Board. a. for the first offence, with imprisonment for a term which may extend to 3 months, or with fine which may extend to Rs.500, or with both.

. for a second or subsequent offence, with imprisonment for a term which may extend to 6 months or with fine which may extend to Rs.1000, or with both.However, in any case where the offender is sentenced to a fine only, the amount of fine shall not be less than Rs.50.
West Bengal West Bengal Labour Welfare Fund Act, 1974 Section 21(1) Obstructing inspector in exercise of his duties. (a) for the first offence, with imprisonment for a term which may extend to 3 months, or with fine which may extend to Rs.500, or with both; and

(b) for a second or subsequent offences, with imprisonment for a term which may extend to 6 months, or with fine which may extend to Rs.1000, or with both.However, in any case where the offender is sentenced to a fine only, the amount of fine shall not be less than Rs.50.
Section 21(2)(a) Failure to pay contribution Punishable with imprisonment for a term which may extend to 1 year or with fine which may extend to Rs.2000 or with both.
Section 21(2)(b) Violation of any other provisions of the Act Punishable with imprisonment for a term which may extend to 1 year or with fine which may extend to Rs.2000 or with both.