Goa Labour Welfare Fund (GLWF) Rates & Compliance Guide (2026)
The Goa Labour Welfare Fund (GLWF) is governed by The Goa, Daman and Diu Labour Welfare Fund Act, 1986 and administered by the Goa Labour Welfare Board (GLWB), Panaji.
Goa enforces a half-yearly deduction cycle in June and December.
Governing Statute: The Goa, Daman and Diu Labour Welfare Fund Act, 1986
Regulatory Authority: Goa Labour Welfare Board (GLWB), Panaji
Official Portal: Goa Labour Department Portal
📊 Contribution Rates & Wage Slabs (2026)
| Category / Wage Bracket | Employee Contribution | Employer Contribution | Total Remittance | Deduction Frequency | Statutory Remittance Deadline |
|---|---|---|---|---|---|
| All Covered Employees (Regardless of wage limit) | ₹60.00 | ₹120.00 | ₹180.00 | Half-Yearly (June & December) | 31st July & 31st January |
The employer's contribution in Goa is double (2×) the employee's deducted share (₹60 employee vs. ₹120 employer, 1:2 ratio).
📅 Deduction Calendar & Remittance Deadlines
| Cycle | Salary Deduction Month | Presence on Muster Roll Cutoff | Remittance Due Date | Prescribed Return Form |
|---|---|---|---|---|
| 1st Half | June | 30th June | 31st July | Form A |
| 2nd Half | December | 31st December | 31st January | Form A |
🏢 Applicability & Coverage Scope
- Covered Establishments:
- Factories registered under Section 2(m) of the Factories Act, 1948.
- Motor transport undertakings in Goa.
- Commercial establishments, IT firms, hospitality resorts, and shops registered under the Goa, Daman and Diu Shops and Establishments Act, 1973 employing 10 or more persons.
- Covered Employees:
- All permanent, temporary, and contractual workers on company rolls.
- Exemptions:
- Managerial and administrative personnel drawing salary above statutory thresholds.
- Apprentices under the Apprentices Act, 1961.
💻 Online Payment & Return Procedure
- Access the Goa Labour Department Portal.
- Log in using establishment registration credentials.
- Submit active headcount as of June 30 / December 31.
- Pay online via Goa Cyber Treasury / SBI e-Pay.
- Generate and download Form A statement with receipt.
⚠️ Penalties for Non-Compliance
- Penal Interest: Simple interest at 18% per annum on delayed payments from 1st August or 1st February.
- Prosecution: Summary recovery under revenue laws and fines up to ₹2,500.
❓ Frequently Asked Questions (FAQs)
What is the total LWF contribution per employee in Goa?
The total remittance is ₹180 per half-year (₹60 employee share and ₹120 employer share), amounting to ₹360 per year.
What are the due dates for Goa LWF?
Goa LWF is remitted twice a year: on or before 31st July (for the June half) and on or before 31st January (for the December half).