Delhi — Labour Welfare Fund 2026
Check the latest Labour Welfare Fund (LWF) contribution rates in Delhi for 2026. Delhi enforces mandatory LWF deductions under the The Bombay Labour Welfare Fund Act, 1953, which is primarily applicable to any employer/establishment employing five or more employees/persons. Ensure accurate payroll processing by remitting employee and employer statutory contributions half yearly, avoiding state-specific non-compliance penalties.
Note: Official Delhi Labour Welfare Board notification text additionally mentions a Govt of Delhi matching contribution of Rs 1.50 (twice employee share). Simpliance's contribution table (used here) does not show this in the total. Flagged for manual verification before publishing the 'total contribution' figure.
ActThe Bombay Labour Welfare Fund Act, 1953
RuleThe Delhi Labour Welfare Fund Rules, 1997
ApplicabilityAny Employer/Establishment employing five or more employees/persons
FrequencyHalf Yearly
Contribution details
| Category | Employee (₹) | Employer (₹) | Total (₹) | Deduction Date | Submission Deadline |
|---|---|---|---|---|---|
| All employees except those working in the managerial or supervisory capacity and drawing wages exceeding Rupees Two thousand Five Hundred only per month | 0.75 | 2.25 | 3 | 30th June | 15th July |
| All employees except those working in the managerial or supervisory capacity and drawing wages exceeding Rupees Two thousand Five Hundred only per month | 0.75 | 2.25 | 3 | 31st December | 15th January |