Country: India
State: Haryana
Compliance category: Labour Welfare Fund (LWF) Contribution
Regulatory Information:
Regulation: The Punjab Labour Welfare Fund (Haryana Amendment) Act, 2021
Notification/Circular No: HLWB/REV/2025/1306-1530
Notification date: March 07, 2025
Updates in Compliance:
Summary:
Haryana Labour Welfare Board has revised the maximum cap limit of Labour Welfare Fund (LWF) contribution for both employer and employee.
Effective Date: January 01, 2025
Revised LWF Maximum cap limit are as follows:
- Employee Contribution: 0.2% of monthly salary, wages, or remuneration, subject to a maximum of INR 34 per month.
- Employer Contribution: Twice the employee’s contribution, amounting to a maximum of INR 68 per employee per month.
| Contributor | Contribution Rate | Maximum Cap limit | |
| Till December 31,2024 (in INR) |
From January 01,2025 (in INR) |
||
| Employee | 0.2% | 31 | 34 |
| Employer | 0.4% | 62 | 68 |
| Total Contribution | 0.6% | 93 | 102 |
Our Analysis:
The increase in LWF contributions in Haryana reflects an effort to enhance employee welfare. The INR 3 increase in employee contribution and corresponding employer contribution aligns with inflation adjustments and the rising cost of social benefits. For employees it is a minimal reduction in net salary, but potential long-term benefits in welfare initiatives.
