Labour Welfare Fund is a state levy, not a central one — it exists in roughly half of India's states and UTs, with different contribution amounts, coverage thresholds and remittance cycles in each. This page maps where it applies and how the contribution is structured.
Common to most LWF states, even where the amounts differ.
A fixed rupee amount is deducted from the employee, the employer contributes a multiple of that amount (commonly 2× or 3×), and the state government adds its own share to the Board's fund. The employer remits both the employee and employer components together.
Amounts — verify the latest state notification
Typically employees of factories, shops and commercial establishments, motor transport undertakings and plantations above a notified headcount. Most states exclude persons in a managerial or supervisory capacity above a wage threshold — that exclusion drives most under-remittance findings.
Some states collect monthly (Haryana, Punjab, Chandigarh), most collect half-yearly on the June and December wage months, and several collect annually on the December wage month. The deduction month, not the payment month, decides which employees are counted.
Unpaid or late LWF remittance attracts interest and, in several states, prosecution — but it is also one of the most commonly missed items because the cycle is not monthly in most states.
| State / UT | Remittance cycle | Governing legislation & notes | Contribution |
|---|---|---|---|
| Karnataka | Annual (December wage month, remitted in January) | Karnataka Labour Welfare Fund Act, 1965; employee and employer contribute, board adds a state share. | Verify latest notification |
| Maharashtra | Half-yearly (June and December) | Maharashtra Labour Welfare Fund Act, 1953; employer share is a multiple of the employee share. | Verify latest notification |
| Gujarat | Half-yearly (June and December) | Gujarat Labour Welfare Fund Act, 1953; applies to establishments with the notified minimum headcount. | Verify latest notification |
| Tamil Nadu | Annual (December) | Tamil Nadu Labour Welfare Fund Act, 1972; covers factories, motor transport, plantations and shops. | Verify latest notification |
| Delhi | Half-yearly (June and December) | Bombay Labour Welfare Fund Act as extended to Delhi; administered by the Delhi Labour Welfare Board. | Verify latest notification |
| Telangana | Annual (December) | Telangana Labour Welfare Fund Act, 1987 (as adapted); employer share exceeds the employee share. | Verify latest notification |
| Andhra Pradesh | Annual (December) | Andhra Pradesh Labour Welfare Fund Act, 1987. | Verify latest notification |
| Kerala | Monthly / as notified per scheme | Kerala operates the Labour Welfare Fund alongside several sector-specific welfare fund boards. | Verify latest notification |
| West Bengal | Half-yearly (June and December) | West Bengal Labour Welfare Fund Act, 1974. | Verify latest notification |
| Madhya Pradesh | Half-yearly (June and December) | Madhya Pradesh Shram Kalyan Nidhi Adhiniyam, 1982. | Verify latest notification |
| Chhattisgarh | Half-yearly (June and December) | Chhattisgarh Labour Welfare Fund provisions adopted from the MP Act. | Verify latest notification |
| Haryana | Monthly | Punjab Labour Welfare Fund Act, 1965 as applicable to Haryana; monthly remittance is unusual among LWF states. | Verify latest notification |
| Punjab | Monthly | Punjab Labour Welfare Fund Act, 1965. | Verify latest notification |
| Chandigarh | Monthly | Punjab Act extended to the UT of Chandigarh. | Verify latest notification |
| Goa | Half-yearly (June and December) | Goa, Daman and Diu Labour Welfare Fund Act, 1986. | Verify latest notification |
| Odisha | Half-yearly (June and December) | Odisha Labour Welfare Fund Act, 1996. | Verify latest notification |
No general Labour Welfare Fund levy on establishments — but sector-specific welfare cesses (for example on building and other construction work) can still apply.
| State / UT | Position |
|---|---|
| Uttar Pradesh | No Labour Welfare Fund levy; welfare obligations arise under other statutes and sector-specific boards. |
| Rajasthan | No Labour Welfare Fund levy on establishments generally. |
| Bihar | No Labour Welfare Fund levy; verify sector-specific welfare cess (e.g. building and construction). |
| Jharkhand | No general Labour Welfare Fund levy. |
| Uttarakhand | No general Labour Welfare Fund levy. |
| Assam | No general establishment-wide LWF levy; tea-plantation welfare provisions apply separately. |
Verify before you rely on this
Contribution amounts and coverage thresholds are set by state notifications and are revised periodically; this page deliberately does not quote figures. Confirm the current amount and due date with the relevant State Labour Welfare Board before remitting.
Check the regulatory update feedComplyuva maps the applicable Acts to each company and state, tracks every register, return and contribution due date, and escalates before a deadline slips.