In a progressive labour ecosystem, employee welfare goes hand-in-hand with compliance. One such statutory initiative in the state of Goa is the Labour Welfare Fund (LWF) – a fund designed to support the social and economic upliftment of workers.
Implemented under the Goa Labour Welfare Fund Act, 1986 and the Rules of 1990, this contribution is a mandatory obligation for employers and plays a critical role in enhancing worker welfare through various government-led schemes.
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Click here to get the Lowest QuotesWhat is the Labour Welfare Fund?
The Labour Welfare Fund is a social security measure wherein both employees and employers contribute a fixed amount periodically. These funds are used for a wide range of welfare programs, including medical assistance, education, housing, skill training, and recreational activities for workers and their families.
Applicability of LWF in Goa
The Labour Welfare Fund in Goa applies to:
- Any employer or establishment employing one or more employees on any day during the year.
However, the following employee categories are excluded from the contribution:
- Employees in managerial or supervisory roles, and
- Employees earning wages exceeding ₹1,600 per month
Note: The wage threshold appears outdated and may be subject to revision. Always refer to the official portal for the latest updates.
LWF Contribution Structure in Goa
Contributions to the fund are collected twice a year (half-yearly), shared between the employer and the employee.
| Period | Employee Contribution | Employer Contribution | Total Contribution | Date of Deduction | Last Date for Submission |
| January – June | ₹60.00 | ₹180.00 | ₹240.00 | 30th June | 31st July |
| July – December | ₹60.00 | ₹180.00 | ₹240.00 | 31st December | 31st January |
These contributions are deducted from eligible employees’ wages and remitted by the employer within the specified timelines.
Filing and Payment Process
Filing Form:
- FORM A.xlsx – Must be duly filled and submitted along with the payment.
Official Portal:
Employers must keep proper records and ensure the timely remittance of contributions to avoid penalties or compliance issues.
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How LWF Contributions Help Workers
The Labour Welfare Fund serves as a financial backbone for multiple welfare initiatives including:
- Educational scholarships for children of workers
- Health and maternity support
- Financial aid for housing or emergencies
- Recreational and cultural programs
- Skill enhancement and training schemes
These initiatives not only improve the living standards of employees but also contribute to workforce stability and productivity.
Penalties for Non-Compliance
Failure to comply with Labour Welfare Fund regulations can result in:
- Monetary penalties
- Interest on delayed payments
- Legal action under the applicable Act
Timely compliance ensures business credibility and protects against legal repercussions.
Need Expert Help With LWF Compliance in Goa?
Our compliance professionals can help you manage Labour Welfare Fund deductions, maintain records, and file contributions accurately and on time.
Contact us now for expert support with Goa LWF filing and ensure smooth, penalty-free compliance for your establishment.
For any assistance in
HRMS, Payroll & Compliance Outsourcing, Tax Management or S&E Registration, do contact us.
We provide PAN India service.
Click here to get the Lowest Quotes
