Tamil Nadu LWF Remittance: Should You Pay for Employees Who Left Before December?

Tamil Nadu LWF remittance

Employees who joined during the year and left before December have worked for 30 days during the year. Should the LWF in December be remitted for these employees, or is it only applicable for those employees who exit in December for LWF remittance?

For all, including those who left after serving for 30 days.

Payment of contributions:

Every employer shall pay to the Board both the employer's contribution and the employee's contribution payable under section 15 of the Act for every year before the 31st of January of the succeeding year. The employer shall recover from the employees whose names are on the registers of establishment on the 31st of December of the year and also from the employee who was discharged, dismissed, or has resigned during the year. The employee's contribution shall be recovered from their last wages paid if they have worked for not less than 30 days during the year for which the contribution is payable. Such deduction shall be deemed a deduction authorized by or under the Payment of Wages Act, 1936 (Central Act IV of 1936).