Sleet
Statutory Payroll Compliance 2026

Labour Welfare Fund (LWF) in India: State-Wise Rules, Rates & Calculator

Complete statutory reference for employers and HR professionals — state-wise employee & employer contribution ratios, half-yearly and monthly due dates, applicability rules under Shops & Factories Acts, and interactive liability calculations.

Last updated:

Active States

16 States

Active State LWF Acts
Employee Share Range

₹0.75 – ₹60

Per contribution cycle
Reform in Motion

Jan Vishwas

Decriminalized 2025 Bill
Payroll Sync

100% Sync

SleetHR Payroll Ready
Interactive Estimation Tool

Labour Welfare Fund (LWF) Calculator

Select your operating state and enter employee headcount to calculate your organization's cycle-wise and annual statutory LWF remittance.

50 Employees

Excludes exempt managerial personnel earning above statutory salary limits.

Liability Summary (Gujarat)
Employee Deduction (Half-Yearly):₹300
Employer Contribution (Half-Yearly):₹600
Total Remittance / Cycle:₹900
Annual Total Liability (2 cycles/year):₹1,800 / yr

Gujarat Statutory Cycle: Half-Yearly
Remittance Due Dates: 15 July, 15 January

View Full Gujarat LWF Rules & Return Guide →

State-Wise LWF Directory & Rates

Click any state card to inspect governing rules, welfare schemes, applicability, and online filing procedures.

Half-YearlyRatio: 1 : 2

Gujarat

Gujarat Labour Welfare Fund Act, 1953

Employee₹6
Employer₹12

Due Date: 15 July, 15 January

View Full Rules & Schemes →
Half-YearlyRatio: 1 : 3

Maharashtra

Maharashtra Labour Welfare Fund Act, 1953

Employee₹25
Employer₹75

Due Date: 15 July, 15 January

View Full Rules & Schemes →
AnnualRatio: 1 : 2

Karnataka

Karnataka Labour Welfare Fund Act, 1965

Employee₹50
Employer₹100

Due Date: 15 January

View Full Rules & Schemes →
Half-YearlyRatio: 1 : 3

Delhi

Delhi Labour Welfare Fund Act, 1965

Employee₹0.75
Employer₹2.25

Due Date: 15 July, 15 January

View Full Rules & Schemes →
AnnualRatio: 1 : 2

Tamil Nadu

Tamil Nadu Labour Welfare Fund Act, 1972

Employee₹20
Employer₹40

Due Date: 31 January

View Full Rules & Schemes →
AnnualRatio: 2 : 5

Telangana

Telangana Labour Welfare Fund Act, 1987

Employee₹2
Employer₹5

Due Date: 31 January

View Full Rules & Schemes →
AnnualRatio: 3 : 7

Andhra Pradesh

Andhra Pradesh Labour Welfare Fund Act, 1987

Employee₹30
Employer₹70

Due Date: 31 January

View Full Rules & Schemes →
MonthlyRatio: 1 : 2

Haryana

Punjab Labour Welfare Fund (Haryana Amendment) Act, 1965

Employee0.2% of salary (capped at ₹35 from 1 January 2026)
Employer2x of employee share (capped at ₹70)

Due Date: 15th of next month

View Full Rules & Schemes →
Monthly deduction, half-yearly remittanceRatio: 1 : 4

Punjab

Punjab Labour Welfare Fund Act, 1965

Employee₹5
Employer₹20

Due Date: 15 October (for April–September), 15 April (for October–March)

View Full Rules & Schemes →
Half-YearlyRatio: 1 : 10

West Bengal

West Bengal Labour Welfare Fund Act, 1974

Employee₹3
Employer₹30

Due Date: 15 July, 15 January

View Full Rules & Schemes →
Half-YearlyRatio: 1 : 1

Kerala

Kerala Labour Welfare Fund Act, 1975

Employee₹45
Employer₹45

Due Date: 15 July, 15 January

View Full Rules & Schemes →
Half-YearlyRatio: 1 : 5

Madhya Pradesh

Madhya Pradesh Shram Kalyan Nidhi Adhiniyam, 1982

Employee₹10
Employer₹50

Due Date: 15 July, 15 January

View Full Rules & Schemes →
Half-YearlyRatio: 1 : 3

Chhattisgarh

Chhattisgarh Shram Kalyan Nidhi Adhiniyam, 1982

Employee₹15
Employer₹45

Due Date: 15 July, 15 January

View Full Rules & Schemes →
Half-YearlyRatio: 1 : 2

Odisha

Odisha Labour Welfare Fund Act, 2005

Employee₹20
Employer₹40

Due Date: 15 July, 15 January

View Full Rules & Schemes →
Half-YearlyRatio: 1 : 3

Goa

Goa Labour Welfare Fund Act, 1986

Employee₹60
Employer₹180

Due Date: 31 July, 31 January

View Full Rules & Schemes →
Monthly deduction, half-yearly remittanceRatio: 1 : 4

Chandigarh

Punjab Labour Welfare Fund (Chandigarh) Act

Employee₹5
Employer₹20

Due Date: 15 October (for April–September), 15 April (for October–March)

View Full Rules & Schemes →

What Is the Labour Welfare Fund?

The Labour Welfare Fund (LWF) is a statutory, state-administered fund that improves welfare for workers across sectors — funding medical care, shelter, education, and other social security services. Both employers and employees contribute, at amounts set by each state's own Labour Welfare Fund Act. Applicability depends on the state's Act, headcount, and employee designation — commonly excluding managerial staff, agricultural operations, and direct government departments.

Frequently Asked Questions

What is the purpose of the Labour Welfare Fund?

The LWF funds welfare activities for workers — medical care, education scholarships, housing assistance, recreational facilities, and other social security benefits — administered by each state's Labour Welfare Board.

Who contributes to the Labour Welfare Fund?

Three parties typically contribute: the employee (a small fixed deduction from wages), the employer (usually a larger matching share), and in some states, the state government tops up the fund.

How can employees benefit from the Labour Welfare Fund?

Eligible employees can claim benefits such as education scholarships for dependents, maternity assistance, medical reimbursement, marriage assistance, and death benefits paid to legal heirs, subject to minimum contribution periods set by each state.

What are the penalties for non-compliance with the LWF?

Late or missed contributions typically attract interest — often starting around 1% per month and rising for repeated delays — plus fines and, in serious cases, imprisonment for the responsible employer under the relevant state Act.

Are there online facilities for LWF payments?

Yes — most states with an LWF now offer online payment through the respective Labour Welfare Board portal, where employers can register, generate challans, and remit contributions electronically.

Automate your payroll

Never Miss an LWF Deadline Again

SleetHR applies the correct LWF contribution for every employee's state and files it automatically, alongside Professional Tax, PF, and ESI.

Book a demo