Dear Ishan,
LWF contribution and periodicity of remittance differs with every state. The state labour welfare board determines the amount and frequency of the contribution.
This is applicable( Maharashtra) to companies having five or more employees, wherein does not include persons employed in managerial category and employed in supervisory category who draws wages exceeding Rs 3500/- (Ce ling)
Per Employee Contribution - 12/- Employer- 36 = 48/-
Contribution Period- From the Salary of Jun & Dec.
Regards
Piyush