Delhi's LWF is the smallest in India: 75 paise from the employee and ₹2.25 from the employer for each employee on the register on 30 June and 31 December, with ₹1.50 added by the Delhi Government. The employer pays before 15 July and 15 January to the Delhi Labour Welfare Board. It applies to establishments with 5 or more persons, and the employer cannot recover its own share from wages.
LWF contribution in Delhi
The contribution is fixed by section 6BB of the Bombay Labour Welfare Fund Act, 1953, as extended to Delhi.
| Who pays | Amount per employee | Period |
|---|---|---|
| Employee | ₹0.75 | Every six months |
| Employer | ₹2.25 | Every six months |
| Government of Delhi | ₹1.50 | Every six months |
Rates from the Delhi Labour Welfare Board's notification page (notification F.9(1)/89/DLC(W)/100 of 13 July 2004). We found no later revision.
When to deduct and pay
- Count employees on the register on 30 June and 31 December.
- Pay before 15 July and 15 January (section 6BB(3)).
Who is covered
- Establishments employing 5 or more persons.
Not covered: Managerial staff, and supervisors drawing more than ₹2,500 a month.
Late payment, interest and where to pay
Penal interest under section 6B is credited to the Fund. We have not reproduced the rate because we read it only in a non-official copy of the Act.
We could not find an official online payment link for Delhi; contact the Labour Welfare Board for the current payment method.
Worked example
A Delhi printing press has 6 staff on 31 December 2026, one of them a supervisor on ₹35,000 who is excluded.
| Item | Calculation | Amount |
|---|---|---|
| Deducted from wages | 5 × ₹0.75 | ₹3.75 |
| Employer share | 5 × ₹2.25 | ₹11.25 |
| Paid before 15 January 2027 | ₹3.75 + ₹11.25 | ₹15 |
A 3-person office is below the 5-person limit. The amounts are tiny, but missing the return is still a breach, so put both dates in the compliance calendar.
What we could not confirm
Not found on an official source on 21 October 2026, so not stated as fact here:
- Online payment portal URL
- Interest rate under section 6B (only seen in a non-official copy)
Keep LWF in the same payroll run as PF and ESI
LWF is small, but it is a separate deduction with its own dates, and it is the one most often forgotten. FundRaksha HR runs payroll with PF, ESI and professional tax, and lets you add LWF as a fixed deduction in the months your State collects it, so payslips show it correctly. Check the other deductions with the PF calculator and ESI calculator, and see every State on the labour welfare fund by state page.
Sources
Last reviewed: 2026-10-21. Information for Indian businesses; not legal advice.