Got all the links, and noted — no last updated date. Here’s the final version:
Kerala Labour Welfare Fund Act, 1975
The Kerala Labour Welfare Fund Rules establish a fund to promote the welfare of labour across the state of Kerala. The Act was enacted in the twenty-sixth year of the Republic of India, extends to the whole state, and came into force on dates notified by the Government in the Gazette (with different dates permitted for different areas).
Ready Reckoner
| Particulars | Details |
|---|---|
| Frequency | Half Yearly |
| Date of Deduction | 30 June, 31 December |
| Returns Due | 15 July, 15 January |
Contribution Rates
| Contributor | Amount |
|---|---|
| Employee | ₹45 |
| Employer | ₹45 |
| Total | ₹90 |
Applicability
- Applies to any establishment or employer employing one or more persons
- Covers all employees under the purview of the Kerala Labour Welfare Fund Act, 1975
- Separate scheme: For shops and establishments covered under the Kerala Shops and Commercial Establishments Workers Welfare Fund Act, 2006, employee and employer each contribute ₹50 monthly, deducted by the 30th, with a due date of the 5th of the following month
Shops and Commercial Establishments Workers Welfare Fund Board
Beyond the main Labour Welfare Fund Act, the Kerala Government also set up the Shops and Commercial Establishments Workers Welfare Fund Board to support the well-being of self-employed individuals and employees covered under the Kerala Shops and Commercial Establishments Act, 1960 — including pension benefits. This board was established via G.O. (M.S.) No. 29/2007, Employment (S.R.O. No. 235/2007), dated 15 March 2007.
Self-employed individuals and employees aged 18 to 55 who work in shops covered under the 1960 Act are eligible to become members of this welfare fund board.
References
- Bare Act: Kerala Labour Welfare Fund Act
- Amendment Ordinance: The Kerala Labour Welfare Fund (Amendment) Ordinance, 2020