Gujarat follows the Bombay Labour Welfare Fund Rules, an act that establishes a fund to finance activities promoting the welfare of labour in the state.
Ready Reckoner
Particulars
Details
Frequency
Half Yearly
Date of Deduction
30 June and 31 December
Returns Due
15 July and 15 January
Contribution Rates
Contributor
Amount
Employee
₹6
Employer
₹12
Total
₹18
Applicability
Applies to any establishment or employer employing ten or more persons
Covers all employees drawing wages above ₹3,500 per month, except those in a managerial or supervisory capacity
