In Goa each employee contributes ₹120 a year and the employer ₹360 a year (₹60 and ₹180 a half-year), with ₹240 from the Government, under section 14 as amended by Goa Act 9 of 2015. The employer pays for January to June by 31 July and for July to December by 31 January, filing Form A. Factories, shops and establishments, contractors and scheduled employments are covered, with no minimum headcount in the Act.
LWF contribution in Goa
The contribution is fixed by section 14 of the Goa, Daman and Diu Labour Welfare Fund Act, 1986 and Goa Labour Welfare Fund Rules, 1990.
| Who pays | A year | A half-year |
|---|---|---|
| Employee | ₹120 | ₹60 |
| Employer | ₹360 | ₹180 |
| Government (paid separately) | ₹240 | ₹120 |
Section 14(1) as substituted by the Goa Labour Welfare Fund (Amendment) Act, 2015 (Goa Act 9 of 2015, Official Gazette Series I No. 22, 28 August 2015). The Board's About page shows a half-yearly table that does not match the Act; follow the Act.
When to deduct and pay
- January to June: pay by 31 July. July to December: pay by 31 January.
- File the Form A statement for employees on the register on 30 June and 31 December (Rule 4).
Who is covered
- Factories, motor transport undertakings, businesses and trusts, shops and establishments under the Goa Shops Act, contractors, and scheduled employments (section 2(e)). The Act sets no minimum number of employees.
Not covered: Managerial staff, and supervisors earning more than ₹1,600 a month. An employee is a person employed for 30 days within 12 months (section 2(c)).
Late payment, interest and where to pay
Unpaid accumulations and fines not paid after a 30-day notice carry interest of 2% a month for three months and 4.5% a month after that (section 13). Offences are punishable under sections 26 and 27.
Pay online at iwocm.goalwb.in, linked from the Labour Department's Welfare Board page.
Worked example
A Panaji café has 3 staff all year. Goa sets no minimum size, so it contributes.
| Item | January to June (by 31 July) | July to December (by 31 January) |
|---|---|---|
| Deducted from staff | 3 × ₹60 = ₹180 | 3 × ₹60 = ₹180 |
| Employer share | 3 × ₹180 = ₹540 | 3 × ₹180 = ₹540 |
| Paid to the Board | ₹720 | ₹720 |
The year costs the café ₹1,080 and its staff ₹360 in all. If the café's head cook supervises the others on ₹30,000 a month, they fall outside the definition and the café pays for 2.
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.