Chhattisgarh Labour Welfare Fund (CGLWF) Rates & Compliance Guide (2026)
The Chhattisgarh Labour Welfare Fund (CGLWF) is governed by The Chhattisgarh Shram Kalyan Nidhi Adhiniyam, 1982 (adapted from the Madhya Pradesh Act upon state reorganization) and administered by the Chhattisgarh Labour Welfare Board (CGLWB), Raipur.
Chhattisgarh enforces a half-yearly deduction cycle in June and December.
Governing Statute: The Chhattisgarh Shram Kalyan Nidhi Adhiniyam, 1982
Regulatory Authority: Chhattisgarh Labour Welfare Board (CGLWB), Raipur
Official Portal: Chhattisgarh Shram Vibhag Portal
📊 Contribution Rates & Wage Slabs (2026)
| Category / Wage Bracket | Employee Contribution | Employer Contribution | Total Remittance | Deduction Frequency | Statutory Remittance Deadline |
|---|---|---|---|---|---|
| All Covered Employees (Regardless of wage limit) | ₹15.00 | ₹45.00 | ₹60.00 | Half-Yearly (June & December) | 15th July & 15th January |
The employer's contribution is three times (3×) the employee's deducted share (₹15 employee vs. ₹45 employer, 1:3 ratio).
📅 Deduction Calendar & Remittance Deadlines
| Cycle | Salary Deduction Month | Presence on Muster Roll Cutoff | Remittance Due Date | Prescribed Return Form |
|---|---|---|---|---|
| 1st Half | June | 30th June | 15th July | Form A |
| 2nd Half | December | 31st December | 15th January | Form A |
🏢 Applicability & Coverage Scope
- Covered Establishments:
- Factories registered under the Factories Act, 1948.
- Motor transport undertakings operating in Chhattisgarh.
- Commercial establishments and shops registered under the Chhattisgarh Shops and Establishments Act, 1958 employing 10 or more persons.
- Covered Employees:
- All skilled, semi-skilled, manual, technical, and clerical employees on company rolls.
- Exemptions:
- Managerial and administrative personnel drawing salary above statutory thresholds.
- Apprentices engaged under the Apprentices Act, 1961.
💻 Online Payment & Return Procedure
- Access the Chhattisgarh Labour Department Portal.
- Log in using the establishment credentials.
- Submit active headcount as of June 30 / December 31.
- Pay online via e-Challan / Cyber Treasury Chhattisgarh.
- Generate and download Form A statement with receipt.
⚠️ Penalties for Non-Compliance
- Penal Interest: Simple interest at 18% per annum on delayed payments.
- Prosecution: Summary recovery under public dues recovery enactments and fines up to ₹2,500.
❓ Frequently Asked Questions (FAQs)
What is the total LWF contribution per employee in Chhattisgarh?
The total remittance is ₹60 per half-year (₹15 employee share and ₹45 employer share), amounting to ₹120 per year.
What are the due dates for CGLWF?
CGLWF is remitted twice a year: on or before 15th July (for the June half) and on or before 15th January (for the December half).