The Labour Welfare Fund ( LWF) is a statutory contribution that is managed by state authorities to provide financial assistance and other benefits to labourers and workers in various sectors. It is the responsibility of respective State Labour Welfare Boards to determine the amount and contribution frequency. For instance, certain states are required to submit an annual contribution, while other states’ contributions are submitted during the months of June and December.
Labour Welfare Fund ( LWF) State-wise applicability and their contribution frequency are mentioned below. If you need more details related to the Labour Welfare Fund or other HR compliances, please write to [email protected]
1. Andhra Pradesh
| Applicability | Any Establishment employing one or more employees. |
| All employees contribute to LWF except those employed mainly in a managerial capacity or who are employed as an apprentice or on a part-time basis. | |
| Due Date | The deduction date is 31st December, and the due date is 31st January. |
| Deduction frequency | Yearly |
| Employee Contribution | Rs. 30.00 |
| Employer Contribution | Rs. 70.00 |
| Total Contribution | Rs. 100.00 |
| Mode | Offline & Online |
2. Chandigarh
| Applicability | Any Establishment employing one or more employees. |
| Employees who are drawing salaries up to Rs15,000 per month. | |
| Due Date | The deduction date is the last day of the month, and the due date is 15th October & 15th April. |
| Deduction frequency | Monthly |
| Employee Contribution | Rs. 5.00 |
| Employer Contribution | Rs. 20.00 |
| Total Contribution | Rs. 25.00 |
| Mode | Online |
3. Chhattisgarh
| Applicability | Any Establishment employing one or more employees. |
| All employees contribute to LWF except those employed mainly in a managerial capacity or administrative capacity or employed in a supervisory capacity drawing wages exceeding Rs 10,000 per month. | |
| Due Date | 15th Jan & 15th Jul |
| Deduction frequency | Half Yearly |
| Employee Contribution | Rs. 15.00 |
| Employer Contribution | Rs. 45.00 |
| Total Contribution | Rs. 60.00 |
| Mode | Offline |
4. Delhi
| Applicability | Any Establishment employing five or more employees. |
| Due Date | 15th Jan & 15th Jul |
| Deduction frequency | Half Yearly |
| Employee Contribution | Rs. 0.75 |
| Employer Contribution | Rs. 2.25 |
| Total Contribution | Rs. 3.00 |
| Mode | Online |
5. Goa
| Applicability | Any Establishment employing one or more employees. |
| All employees contribute to LWF except those employed mainly in a managerial capacity or administrative capacity or employed in a supervisory capacity drawing wages exceeding Rs 1600 per month. | |
| Due Date | 15th Jan & 15th Jul |
| Deduction frequency | Half Yearly |
| Employee Contribution | Rs. 60.00 |
| Employer Contribution | Rs. 180.00 |
| Total Contribution | Rs. 240.00 |
| Mode | Offline |
6. Gujarat
| Applicability | Any Establishment employing ten or more employees. |
| All employees contribute to LWF except those employed mainly in a managerial capacity or who are employed as an apprentice or on a part-time basis. | |
| Due Date | 15th Jan & 15th Jul |
| Deduction frequency | Half Yearly |
| Employee Contribution | Rs 6.00 |
| Employer Contribution | Rs 12.00 |
| Total Contribution | Rs 18.00 |
| Mode | Offline & Online |
7. Haryana
| Applicability | Any Establishment employing ten or more employees. |
| Due Date | LWF deduction is monthly, but the due date is 31 Jan of every year. Payment can be done monthly too. |
| Deduction frequency | Monthly |
| Employee Contribution | Rs. 31.00 |
| Employer Contribution | Rs. 62.00 |
| Total Contribution | Rs. 93.00 |
| Each employee’s contribution shall be every month, and the amount will be equal to 0.20 % of his gross salary or wages subject to a limit of Rs. 31.00. Each employer shall contribute in respect of the employee twice the amount contributed by an employee. | |
| Mode | Online |
8. Karnataka
| Applicability | Any Establishment employing fifty or more employees. |
| All employees who are employed mainly in an establishment for wages to do any work skilled or unskilled, manual or clerical. | |
| Due Date | The deduction date is 31st December, and the due date is 15th January. |
| Deduction frequency | Yearly |
| Employee Contribution | Rs 20.00 |
| Employer Contribution | Rs 40.00 |
| Total Contribution | Rs 60.00 |
| Mode | Online |
9. Kerala
| Applicability | Any Establishment employing one or more employees. |
| All employees fall within the scope of the Kerala Shops and Commercial Establishments Act of 1960. | |
| Due Date | 5th of every month. |
| Deduction frequency | Monthly |
| Employee Contribution | Rs 50.00 |
| Employer Contribution | Rs 50.00 |
| Total Contribution | Rs 100.00 |
| Mode | Online |
10. Madhya Pradesh
| Applicability | Any Establishment employing one or more employees. |
| All employees except those working in the managerial or supervisory capacity and drawing wages of more than Rs 10,000 per month. | |
| Due Date | 15th Jan & 15th Jul |
| Deduction frequency | Half Year |
| Employee Contribution | Rs 10.00 |
| Employer Contribution | Rs 30.00 |
| Total Contribution | Rs 40.00 |
| Mode | Online |
11. Maharashtra
| Applicability | Any Establishment employing five or more employees. |
| All employees except those working in the managerial or supervisory capacity. Contributions vary based on wages up to ₹ 3,000 and above ₹ 3,000 per month. | |
| Due Date | 15th Jan & 15th Jul |
| Deduction frequency | Half Year |
| Employee Contribution | Rs 6.00 / Rs 12.00 |
| Employer Contribution | Rs 18.00 / Rs 36.00 |
| Total Contribution | Rs 24.00 / Rs 48.00 |
| Mode | Online |
12. Odisha
| Applicability | Any Establishment employing twenty or more employees. |
| All employees, excluding those in managerial or supervisory roles, and individuals employed as apprentices or part-time workers. | |
| Due Date | 15th Jan & 15th Jul |
| Deduction frequency | Half Year |
| Employee Contribution | Rs 10.00 |
| Employer Contribution | Rs 20.00 |
| Total Contribution | Rs 30.00 |
| Mode | Online |
13. Punjab
| Applicability | Any Establishment employing twenty or more employees. |
| All employees, excluding those in managerial or supervisory roles, and individuals employed as apprentices or part-time workers. | |
| Due Date | The deduction date is the last day of the month, and the due date is 15th Apr & 15th Oct |
| Deduction frequency | Monthly |
| Employee Contribution | Rs 5.00 |
| Employer Contribution | Rs 20.00 |
| Total Contribution | Rs 25.00 |
| Mode | Online |
14 Tamil Nadu
| Applicability | Any Establishment employing five or more employees. |
| All employees, excluding those in managerial or supervisory roles, and drawing wages more than Rs 15,000 per month or individuals employed as apprentices or part-time workers. | |
| Due Date | 31st Jan |
| Deduction frequency | Yearly |
| Employee Contribution | Rs 20.00 |
| Employer Contribution | Rs 40.00 |
| Total Contribution | Rs 60.00 |
| Mode | Online |
15. West Bengal
| Applicability | Any Establishment employing five or more employees. |
| All employees, excluding those in managerial or supervisory roles, and drawing wages more than Rs 1,600 per month. | |
| Due Date | 15th Jan & 15th Jul |
| Deduction frequency | Half Yearly |
| Employee Contribution | Rs 3.00 |
| Employer Contribution | Rs 15.00 |
| Total Contribution | Rs 18.00 |
| Mode | Online |