The Labour Welfare Fund (LWF) is a statutory contribution under state Labour Welfare Fund Acts, used to finance welfare activities for workers, such as housing, medical care, education and recreation. It applies in around 16 states and Union Territories.
Both employees and employers contribute fixed amounts set by each state. Depending on the state, contributions are paid annually or half-yearly, and applicability thresholds and employee coverage vary.
Contribution amounts are per employee for the period shown. Key states listed, contact us for other states.
| State | Employee share | Employer share | Periodicity | Due date / notes |
|---|---|---|---|---|
| Tamil Nadu | ₹20 | ₹40 | Annual | 31 January |
| Karnataka | ₹50 | ₹100 | Annual | 15 January (threshold now 10+ employees) |
| Maharashtra | ₹25 | ₹75 | Half-yearly | 15 July and 15 January |
| Gujarat | ₹6 | ₹12 | Half-yearly | 15 July and 15 January |
| Telangana | ₹2 | ₹5 | Annual | 31 January |
| Andhra Pradesh | ₹30 | ₹70 | Annual | 31 January |
| Delhi | ₹0.75 | ₹2.25 | Half-yearly | 15 July and 15 January |
| West Bengal | ₹3 | ₹30 | Half-yearly | 15 July and 15 January |
| Haryana | 0.2% of wages (subject to cap) | Twice the employee share | Monthly | Cap per latest notification |
| Uttar Pradesh | - | - | Not applicable | LWF not levied |
Rates, slabs and dates are notified by the respective governments and change from time to time. This page is for general reference only, please verify against the latest notification, or ask our team for the current position for your establishment.
We apply the latest rates and due dates to every one of your establishments, so you never have to track notifications yourself.