Understanding LWF Payment: Do Part-Time Employees in Haryana Owe Contributions?

Dear Team,

What is the condition to make payment for LWF (Labor Welfare Fund)? If an employee works for only part of the month (even one day), will the liability for LWF occur, or is this a monthly contribution? In other words, can we ignore part of the month? If yes, please help by sharing any notifications or clarifications issued by the LWF Board.

Thank you.

Contribution to the Punjab Labour Welfare Fund

Your query relates to Section 9A of the Punjab Labour Welfare Fund Act, 1965, as applicable to the state of Haryana, which may be read as follows:

Contribution to Fund by Employers and Employees

(1) Every employee shall contribute one rupee per month to the fund, and every employer shall, in respect of such employee, contribute two rupees per month to the fund.

Explanation: For the purpose of sub-section (1), "employee" means an employee on the register of an establishment on the last working day of the month.

From the above, we can see that we are to deduct the LWF contribution from the employee who is on the rolls of the unit on the last working day of the month. Now, if he is to receive wages, then we are to deduct the LWF contribution for his part. At present, we are to deduct Rs. 10 per month.

With regards,

R N Khola
Skylark Associates, Gurgaon