1.

) Contributions made under the Labour Welfare Fund Act for all the respective States
- The timelines specified under the Act are different from what is specified under the
Rules.

 Maharashtra LWF Rules: Change 30 th July – 31st Dec to 15th July to 15th Dec. Check
Rule 6BB of the rules.

2.) I have mentioned the contribution to ESI in both the Manual and Calendar but
needs to be verified.
They are correct.

3.) The contributions made by the employer and employee for the State of UP (Labour
Welfare Fund Act) are not mentioned under the Act.
According to the Act, the Fund shall include: “If any amount is set apart or any fund is
established by the employer of an establishment for the welfare of the employees thereof, the
same may, on the request of the employer and with the approval of the State Government be
transfered to the Fund.”
Other than this there is no mention of contribution to the fund by the employer. Therefore, it
can be deduced there is no fixed rate at which an employer has to contribute.

The employees’ contributions are also limited to:

(a) all fines realised from or payable by the employees; (b) unpaid accumulations transferred
to the Fund under section 6 ; (c) any amount transferred to the Fund under sub-section (3); (d)
any grants made to the Fund by the State Government; (e) any voluntary donation or
contribution made to the fund by any person; (f) any sums borrowed under section 14; and (g)
any other money paid or payable into the Fund;