Labour Welfare Fund in Delhi (2026): Contribution and Rules

Labour Welfare Fund · Delhi · checked 26 September 2026

₹0.75 from the employee and ₹2.25 from the employer, every six months.

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.

₹0.75employee contribution
₹2.25employer contribution
Every six monthshow often it is paid

Delhi LWF contribution

How much, how often, and when it is paid.

Delhi labour welfare fund contribution

  • Employee contribution₹0.75
  • Employer contribution₹2.25
  • How oftenevery six months
  • DeductedJune and December
  • Paid to the boardbefore 15 July and 15 January

Who it covers

Covered

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

Rule
The Government of Delhi adds ₹1.50 per employee each half-year.
Effective
Rates notified on 13 July 2004 (No. F.9(1)/89/DLC(W)/100); no later revision has been published.
Law
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 Labour Welfare Fund detail report with employee and employer contributions
Employee and employer LWF contributions in HivePayroll’s LWF report (demo company, fictional data; Maharashtra shown).
HivePayroll compliance dashboard with PF, ESI, Professional Tax and LWF liability for the month
The compliance dashboard shows the month’s LWF alongside PF, ESI and professional tax (demo company).

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.

Run Delhi LWF inside your payrollHivePayroll runs payroll with PF, ESI, professional tax, LWF and TDS for Indian businesses.

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Other states

Labour welfare fund in other states, and related tools.

MaharashtraKarnatakaTamil NaduTelanganaAll statesStatutory compliance in HivePayrollPF calculatorIncome tax calculatorPricing