Karnataka Labour Welfare Fund
The Karnataka Labour Welfare Fund is a state-administered welfare scheme created under the Karnataka Labour Welfare Fund Act, 1965 and the The Karnataka Labour Welfare Fund Rules, 1968, managed by the Karnataka Labour Welfare Board (KLWB). It funds welfare services — medical, educational, and social security benefits — for eligible workers.
Applicability
Factories, motor transport undertakings and commercial establishments employing 10 or more employees in Karnataka (threshold lowered from 50 by the Karnataka Labour Welfare Fund (Amendment) Act, 2025, in force from 7 January 2026).
Contribution Structure
| Cycle | Payment Mode | Employee | Employer | Total | Due Date |
|---|---|---|---|---|---|
| 31 December (Annual) | Online (KLWB Portal) | ₹50 | ₹100 | ₹150 | 15 January |
Ratio: 1 : 2 · Annual total per employee: ₹150
FAQs — Karnataka LWF
What is the deduction frequency for Karnataka LWF?
Karnataka LWF is an annual deduction made in December salary and remitted by 15th January.
What are the current Karnataka LWF rates?
From January 2025 (notification dated 10 January 2025) the contribution is ₹50 from the employee and ₹100 from the employer each year, under the Karnataka Labour Welfare Fund (Amendment) Act, 2024.