The Labour Welfare Fund in Delhi is a small contribution from employees and employers to the Delhi Labour Welfare Board, which runs welfare schemes for workers. Here is how much, how often, and who it covers.
Delhi LWF contribution
| Item | Amount / timing |
|---|---|
| Employee contribution | ₹0.75 |
| Employer contribution | ₹2.25 |
| How often | every six months |
| Deducted | June and December |
| Paid to the board | before 15 July and 15 January |
Who it covers
Establishments employing five or more people.
Not covered: Employees in a managerial or supervisory capacity drawing more than ₹2,500 a month, or exercising mainly managerial functions.
What employers need to know
- The Government of Delhi adds ₹1.50 per employee each half-year.
- Rates notified on 13 July 2004 (No. F.9(1)/89/DLC(W)/100); no later revision has been published.
- The fund is set up under the Bombay Labour Welfare Fund Act, 1953 as extended to Delhi, and the Delhi Labour Welfare Fund Rules, 1997.
How HivePayroll handles Delhi LWF
HivePayroll deducts the employee’s share in the right month for Delhi, records the employer’s share alongside it, and lists both in the LWF report you use to pay the board.
HivePayroll runs payroll with PF, ESI, professional tax, LWF and TDS for Indian businesses. See pricing or book a free demo.
Sources
Checked against these sources on 26 September 2026. State governments revise these rates from time to time; confirm on the official site before filing.
Other states
Labour welfare fund in Maharashtra · Karnataka · Tamil Nadu · Telangana. All states.
Related: statutory compliance in HivePayroll · PF calculator · income tax calculator
