How is eligibility for LWF deduction determined in Tamilnadu?

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.