Confused About Tamilnadu LWF Deductions? Need Help with Timing and Calculation!

Can anyone help me with how to pay LWF for our staff? I am unsure if we only deduct LWF in December (Rs. 21/- for both employee and employer contributions) or if it should be calculated from January to December. Kindly clarify.

Thanks

Payment of LWF in Tamil Nadu

LWF amount has to be paid to "The Secretary, Tamil Nadu Labour Welfare Board, P.B. No. 718, DMS Compound, Teynampet, Chennai - 600 006. Email: [Email Removed For Privacy Reasons]". Payment should be made on or before January 31, 2013. Therefore, you need to deduct LWF from employees' salary during the month of December every year.

There is no specific calculation period from January to December. Instead, if an employee works a minimum of 30 days in the preceding twelve months, we need to pay LWF. Please refer to the Act under section 2(b)(i).

Regards,
S. Rajasekaran

You have to deduct Rs. 7 from salary/wages for December 2012, payable in January 2013. You have to remit Rs. 21 per head (i.e., employee's share Rs. 7 per head, and employer's share Rs. 14 per head) before 31st January 2013. For further clarification, please refer to the attachment.

Regards,
S. Ganapathy

Employee contribution is Rs. 7/- and Employer contribution is Rs. 14/- to be remitted to LWF on or before 31.01.2013.

Regards,
KCS

Tamil Nadu Labour Welfare Fund Contributions Due

The contributions towards the Tamil Nadu Labour Welfare Fund are due by 31.01.2013. Management should recover a sum of Rs. 7/- per worker from their wages payable for 12/2012 and should contribute Rs. 14/- per worker as the management's share. The total of Rs. 21/- per worker shall be paid to:

The Secretary
Tamil Nadu Labour Welfare Board
Teynampet, Chennai – 600 006.

This should be done by D.D. along with a statement in Form “A” directly, under copy to the concerned Inspectors of Factories, so as to reach them on or before 31.01.2013 positively. A photocopy of Form “B” (Register of abstract of wages) may also be sent along with Form “A”. If any fine or unpaid accumulations are kept pending and shown in the Form “C” register, it shall also be sent by a separate D.D. for the quarter ending 31.12.12.

Please note that TNLWF contributions need not be recovered/remitted in respect of the following categories of persons, as they are specifically exempted from the definition of “workers” under the Act.

Exempted Categories

1. Those workers who have rendered a service of less than 30 days in the year 2012.
2. Persons employed in a managerial capacity.
3. Supervisors whose wages exceed Rs. 3500/- PM.
4. Apprentices (Both Act Apprentices and Company Apprentices).
5. Part-time workers.

I think the Tamil Nadu Labour Welfare Board is collecting contributions from all regular employees who have completed 30 days. There are no specifications regarding designations and salary ceilings.

Regards

Kindly provide the various schemes of the Kerala Labour Welfare Fund and also the latest changes in the contribution of employees and employers.

Thanks in advance.