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Andhra Pradesh Labour Welfare Fund (APLWF) Rates & Compliance Guide (2026)

The Andhra Pradesh Labour Welfare Fund (APLWF) is governed by The Andhra Pradesh Labour Welfare Fund Act, 1987 and administered by the Andhra Pradesh Labour Welfare Board (APLWB), Vijayawada.

Andhra Pradesh operates an annual deduction cycle linked to the December payroll.

Statutory Act Reference

Governing Statute: The Andhra Pradesh Labour Welfare Fund Act, 1987 (Amended)
Regulatory Authority: Andhra Pradesh Labour Welfare Board (APLWB), Vijayawada
Official Portal: Andhra Pradesh Labour Department Portal

📊 Revised Contribution Slabs & Rates (2026)​

Category / Wage BracketEmployee ContributionEmployer ContributionTotal RemittanceDeduction FrequencyRemittance Due Date
All Covered Employees (Regardless of wage limit)₹30.00₹70.00₹100.00Annual (December Salary)31st January
Contribution Ratio

The statutory employer contribution is ₹70 against the employee's ₹30, maintaining a roughly 3:7 ratio.

📅 Deduction Timeline & Due Dates​

  • Deduction Month: Deducted once annually from the wages earned in December for all workers on the rolls on 31st December.
  • Remittance Cutoff Date: Payment must be remitted on or before 31st January of the succeeding year.
  • Prescribed Return Form: Form D (Statement of Contributions).

🏢 Applicability & Exemption Scope​

  1. Covered Establishments:
    • Factories registered under the Factories Act, 1948.
    • Motor transport undertakings in Andhra Pradesh.
    • Commercial establishments and shops registered under the Andhra Pradesh Shops and Establishments Act, 1988 employing 20 or more workers.
  2. Covered Employees:
    • All manual, clerical, technical, or supervisory staff employed directly or through contractors.
  3. Exemptions:
    • Managerial and administrative heads.
    • Supervisors earning above statutory wage ceilings who exercise administrative hiring/disciplinary authority.

💻 Online Payment & Return Procedure​

  1. Access the Andhra Pradesh Labour Department E-Services Portal.
  2. Log in using the establishment's registration credentials.
  3. Submit active headcount as of 31st December.
  4. Remit dues through CFMS (Comprehensive Financial Management System) / Cyber Treasury AP.
  5. Generate and download Form D with payment acknowledgment.

⚠️ Penalties for Default​

  • Interest: Simple interest at 18% per annum on overdue payments from 1st February.
  • Recovery: Non-remitted dues can be recovered as arrears of land revenue.

❓ Frequently Asked Questions (FAQs)​

What is the total LWF contribution per employee in Andhra Pradesh?​

The total annual contribution is ₹100 per employee (₹30 employee share and ₹70 employer share), paid once a year by 31st January.

When is APLWF deducted?​

APLWF is deducted from the December salary for all employees active on 31st December.