Gujarat Labour Welfare Fund (GLWF) Rates & Compliance Guide (2026)
The Gujarat Labour Welfare Fund (GLWF) is governed by The Bombay Labour Welfare Fund Act, 1953 (as adapted and applied in Gujarat) and administered by the Gujarat Labour Welfare Board (GLWB), Ahmedabad.
Gujarat enforces a half-yearly deduction cycle (June and December) based on two wage tiers.
Governing Statute: The Bombay Labour Welfare Fund (Gujarat Amendment) Act, 1953
Regulatory Authority: Gujarat Labour Welfare Board (GLWB), Ahmedabad
Official Portal: Gujarat Labour Welfare Board Portal
📊 Contribution Slabs & Statutory Rates (2026)
Contributions depend on whether an employee's monthly gross wage is above or below ₹3,000:
| Monthly Gross Wage Category | Employee Share | Employer Share | Total Contribution | Deduction Frequency | Statutory Due Date |
|---|---|---|---|---|---|
| Gross Wages up to ₹3,000 / month | ₹6.00 | ₹12.00 | ₹18.00 | Half-Yearly (June & December) | 15th July & 15th January |
| Gross Wages above ₹3,000 / month | ₹12.00 | ₹24.00 | ₹36.00 | Half-Yearly (June & December) | 15th July & 15th January |
In Gujarat, the statutory employer share is double (2×) the employee's deducted share (1:2 ratio).
📅 Deduction Calendar & Remittance Deadlines
| Cycle | Salary Deduction Month | Cutoff Date for Presence on Rolls | Remittance Due Date | Prescribed Return Form |
|---|---|---|---|---|
| 1st Half | June | 30th June | 15th July | Form A-1 |
| 2nd Half | December | 31st December | 15th January | Form A-1 |
🏢 Applicability & Exemption Rules
- Covered Establishments:
- Factories registered under the Factories Act, 1948.
- Shops and commercial establishments registered under the Gujarat Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2019 that employ 10 or more employees (or 5+ in municipal corporation limits).
- Motor transport undertakings operating within Gujarat.
- Covered Employees:
- All skilled, semi-skilled, manual, technical, and clerical employees on the muster rolls as of June 30 or December 31.
- Exemptions:
- Managerial and administrative personnel drawing salaries above statutory ceilings and exercising disciplinary powers.
- Apprentices under the Apprentices Act, 1961.
💻 Online Payment & Return Procedure
- Visit Portal: Access the Gujarat Labour Welfare Board E-Portal.
- Enter Establishment Code: Log in with your registered establishment credentials.
- Headcount Breakdown: Provide exact employee counts under each wage bracket (≤ ₹3,000 and > ₹3,000).
- Online E-Payment: Remit via integrated net banking / Cyber Treasury Gujarat.
- Download Receipt & Form A-1: Preserve electronic transaction records for inspection.
⚠️ Penalties for Default
- Penal Interest: Section 6BA provides for interest at 18% per annum from the due date until full payment.
- Recovery Proceedings: Dues can be recovered as arrears of land revenue through the Mamlatdar / District Collector.
❓ Frequently Asked Questions (FAQs)
What is the maximum LWF deduction in Gujarat?
For an employee earning over ₹3,000 per month, the maximum deduction is ₹12 from the employee and ₹24 from the employer, totalling ₹36 per half-yearly cycle.
When is Gujarat LWF remitted?
Gujarat LWF is remitted twice every year: on or before 15th July (for the June half) and on or before 15th January (for the December half).