Dear Sheikh,
As explained by Mr. K.S. Yadav, normally, the Labour Welfare Fund must be deducted from employees as well as from the employer. However, in practice, if you deduct Rs. 3 from any employee, you will have to spend time worth Rs. 3000/- to explain why such a deduction was made. Furthermore, maintaining records every month is also tedious.
That is why the entire amount of Rs. 9 is paid directly by the employer. When remitting, you may need to fill out a form, i.e., Form F - Labour Welfare Fund. In that form, the columns are very clear: employee contribution (Number of employees X 3) and employer contribution (Number of employees X 6), with the total amount for which the draft has been attached.
Now, I hope that Mr. Subbu also has his doubt clarified.
With warm regards,
S. Bhaskar
9099024667