According to the Tamil Nadu Labour Welfare Fund (LWF) Act, an employee is eligible for LWF deduction if they have worked for a minimum of 30 days during the preceding 12 months in an establishment. This includes individuals engaged in skilled, unskilled, manual, supervisory, clerical, or technical work. However, employees working in a managerial capacity are excluded from this definition. If an employee has worked for less than 30 days in a year, they are not eligible for LWF deductions for that year.
Note: For detailed information, please refer the attached gazette notification.
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