History of Labor Welfare Laws in Sindh

Matters relating to the welfare of labor were also devolved to the provinces as a result of changes made in the Constitution through the Eighteenth Amendment. Provincial assembly of Sindh subsequently enacted Sindh Workers Welfare Fund Act, 2014 and Sindh Companies Profit (Workers' Participation) Act, 2015 replacing their federal counterparts in the Province of Sindh and providing for the levy and collection of these contributions.

Sindh Workers Welfare Fund (SWWF), established under section 4 of the SWWF Act, derives contributions from eligible industrial establishments. Additionally, certain fund payers are required to deposit leftover balance of Workers' Participation Fund as Workers Welfare Fund under section 4 of the SWPPF Act, 2015..

The fund money is used under section 8 of the SWWF Act for financing various projects for establishing housing estates; constructing houses, flats, educational institutions, hospitals etc.; developing plots for workers, and other welfare measures for workers and their dependents. A portion of the Fund can also be invested in government-approved securities. Sindh Workers Welfare Board, established under section 3 of the Act, is responsible for carrying out these functions.