It depends on the definition of the employee as per your welfare fund Act. Since it is not a Central Act (other than Building and Other Construction Workers....Act) without knowing under which Act you have to deduct it, it is not possible to guide you properly. In general, the LWF is deducted from all the employees other than who have managerial powers functionally. By functionally, I mean, not according to the designation that you have given to your employees but on the basis of what they do, whether they have any managerial rights etc.