The Labour Welfare Fund Return Filing is a mandatory financial scheme designed to enhance the working conditions and social security of labourers. This scheme, governed by the Labour Welfare Fund Act, mandates employers to contribute to a fund that benefits employees by providing medical care, housing, education, and various other welfare services. Both employers and employees contribute to the fund, although the contribution rates differ by state. For example, in Tamil Nadu, employees contribute Rs. 14 annually, while employers contribute Rs. 21 annually. The maximum salary limit for this scheme is Rs. 15,000 per month (effective from January 2015), and it applies to establishments with five or more employees.

Labour Welfare Fund Applicability

The Labour Welfare Fund Return Filing is applicable only in certain states and union territories. It applies to businesses that employ five or more employees and is specific to industries and sectors covered under the law. While the Act mandates contributions in 15 states, the applicability varies depending on the nature of the business and employee wages.

The key states and union territories where the Labour Welfare Fund Return Filing applies include:

The scope of the Labour Welfare Fund Return Filing extends to various welfare services, including:

The contributions to the Labour Welfare Fund Return Filing are spent on improving workers' living conditions, such as: