Quick answer
LWF full form: Labour Welfare Fund — a state-administered statutory fund that provides welfare benefits to workers. Both employer and employee contribute small fixed amounts, deducted periodically (monthly or half-yearly).
Rates, due dates and applicability vary by state (e.g. Maharashtra, Karnataka, Tamil Nadu each differ). TMS manages LWF registration, contributions and returns across all applicable states.
Labour Welfare Fund (LWF) Calculator
Work out your Labour Welfare Fund contribution for any Indian state — the amount, the employee/employer split and the deduction cycle. Rates verified by the TMS compliance team.
Statutory rates maintained by the TMS compliance team · Last updated 2026-07-06 · Please re-verify against the official government notification before relying on them.
Your annual LWF contribution
The amount is small — the missed deadline is not
You are seeing the yearly total. The full report gives the employee/employer split, the exact due dates, and your penalty exposure if a cycle is missed.
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Labour Welfare Fund, Filed Right in Every Levying State.
Last updated 14 August 2026
Employer registration with the State Labour Welfare Board, correct rupee-slab deduction, timely deposit and periodic returns across the 16 states plus Chandigarh that levy Labour Welfare Fund. TMS runs the state-wise LWF cycle on our own compliance infrastructure so multi-state employers never miss a state cadence.
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A State Fund for Worker Welfare, Not a Percentage of Salary.
Labour Welfare Fund is a statutory contribution collected by individual State Labour Welfare Boards to fund healthcare, housing assistance, education scholarships, recreational facilities and financial aid for workers and their families. Unlike PF or ESI, LWF is a fixed rupee amount per employee per period, set by each state.
16 states + Chandigarh
LWF is currently levied in Maharashtra, Karnataka, Gujarat, Tamil Nadu, West Bengal, Madhya Pradesh, Kerala, Andhra Pradesh, Telangana, Chhattisgarh, Goa, Odisha, Haryana, Punjab, Delhi and Chandigarh.
Fixed rupee contribution
Both employer and employee contribute fixed rupee amounts (not a percentage of salary). Ranges from Rs 6 per half-year (Gujarat employee) to Rs 62 per month (Haryana employer).
Variable frequency
Deposit cadence differs by state: monthly, half-yearly or annual. Each state runs its own Labour Welfare Board portal and challan format, with distinct due dates.
Recent state hikes matter. Maharashtra moved from Rs 12/Rs 36 to Rs 25/Rs 75 in March 2024. West Bengal raised employer share from Rs 6 to Rs 30 in January 2024. Karnataka revised to Rs 50/Rs 100 in 2025 alongside a threshold drop. Employers running stale slabs are silently under-paying.
LWF Filed on the Right State Slab, Every Cycle.
Multi-state employers get LWF wrong more than any other statutory line because the numbers are small enough to slip below the internal audit radar, and every state runs its own slab, form and portal. Miss a cycle and interest at 1 to 2 percent per month plus damages under most state LWF Acts starts accruing, even though the underlying amount is often a few hundred rupees. TMS runs the state-wise cycle for 450 plus clients so it never falls through.
“LWF is the compliance filing that pays for itself the day a state inspector walks in. We keep it clean, state by state, every cycle.”
The Full LWF Compliance Cycle.
Employer registration
Registration with the State Labour Welfare Board on becoming applicable, with correct establishment classification, employee-count declaration and digital signature enrolment where required.
State-wise slab mapping
Every employee mapped to the correct state slab for every deduction cycle, including the 2024 to 2025 rate revisions in Maharashtra, West Bengal and Karnataka, and any state-specific exemptions.
Deduction and deposit
LWF deducted on payroll per state cadence, combined employer-plus-employee amount deposited on the state Labour Welfare Board portal by the state due date.
Periodic returns
State-specific LWF returns filed on time, whether monthly, half-yearly or annual, with employer proof of payment maintained for inspection.
Rate change tracking
Central slab-matrix updated whenever any state revises rates or thresholds, and applied from the next payroll cycle. No stale rates left running.
Inspection and notice response
State Labour Welfare Board inspection support, notice response drafting and reconciliation for state-department queries on eligible-employee classification.
From Onboarding to Steady State.
Onboarding
State-wise employee roster, current LWF registrations, past challans and pending returns reviewed. TMS becomes the point of contact.
Registration and mapping
Board registration obtained where missing, current slab locked per state, exemption flags set for state-specific exceptions and eligible-employee filters applied.
Deduction cycle
LWF deducted per state cadence, challan generated per state portal, deposited on the state due date. State transfers and new joiners handled inline.
Steady state
Monthly state-wise compliance dashboard, periodic returns, inspection response with a single programme manager.
How the Top LWF States Structure Their Slabs.
LWF is state-set in flat rupee terms. Slabs are small and change quietly. Here are the busiest employer states, refreshed for 2026.
| State | Employee share | Employer share | Cadence |
|---|---|---|---|
| Maharashtra | Rs 25 | Rs 75 | Half-yearly (June, December) |
| Karnataka | Rs 50 | Rs 100 | Annual (Jan filing) |
| Gujarat | Rs 6 | Rs 12 | Half-yearly |
| Tamil Nadu | Rs 20 | Rs 40 | Annual (Jan) |
| West Bengal | Rs 3 | Rs 30 | Half-yearly |
| Haryana | Rs 31 | Rs 62 | Monthly |
| Delhi | Rs 0.75 | Rs 2.25 | Half-yearly |
Slabs change from time to time (Maharashtra 2024, West Bengal 2024, Karnataka 2025). TMS maintains a live state-wise slab matrix internally and applies current values every cycle.
In-house LWF Team vs Outsourced to TMS.
LWF is the small-number compliance filing that catches employers off guard when state slabs revise. In-house teams miss the rate change, run the old amount for six months and pay the difference plus interest to a state inspector who noticed.
| Decision | In-house LWF desk | TMS outsourced |
|---|---|---|
| State-wise slab table | Manually maintained, often stale | Updated centrally, applied every cycle |
| Rate change tracking | Reactive to inspector notice | Proactive per state gazette |
| Deposit calendar | State-by-state manual tracker | Single calendar, SLA-backed deposits |
| Notice and inspection response | You represent yourself | TMS drafts responses, attends |
| Multi-state consolidation | Separate spreadsheets per state | Single dashboard across all levying states |
| Best for | Single-state employers with stable slabs | Multi-state employers with any LWF-liable footprint |
Opening a new state or crossing the LWF threshold?
Tell us the state, headcount and eligible-employee count. We check applicability, register with the Board where missing and start deductions from the next cycle.
Two Decades of LWF Filings Across Every Levying State.
Since 2006
A compliance-first HR firm that has filed LWF for close to two decades, across every state rate revision.
Multi-state coverage
Board registration and deposit handling across all 16 LWF-levying states plus Chandigarh. Zero handoffs between state desks.
1 SPOC per account
A dedicated LWF programme manager who owns your engagement, state calendar and Board liaison end to end.
Team Management Services (TMS)
TMS is a compliance-first HR firm in India, established in 2006, serving 450+ clients across 100+ cities and 28 states. Our Labour Welfare Fund practice runs state-wise Board registration, cadence-specific deductions and deposits, periodic returns and inspection response on the TMS payroll and compliance infrastructure. Contact: [email protected], +91 22 4896 7640.
Other Ways TMS Can Help.
LWF Calculator
Free state-wise Labour Welfare Fund contribution calculator, updated for 2026 rates.
PF Services
EPF registration, monthly ECR filing and UAN handling under EPF Scheme 2026.
ESIC Services
ESI registration, monthly contribution filing and IP card handling for covered staff.
Professional Tax
State-wise Professional Tax deduction and filing across 21 states plus Puducherry.
Labour Welfare Fund FAQs.
Which states levy Labour Welfare Fund?
As of 2026, LWF is levied in Maharashtra, Karnataka, Gujarat, Tamil Nadu, West Bengal, Madhya Pradesh, Kerala, Andhra Pradesh, Telangana, Chhattisgarh, Goa, Odisha, Haryana, Punjab, Delhi and Chandigarh. Sixteen states plus Chandigarh in total. Employees based outside these states have no LWF line on their payslip.
How is LWF different from PF, ESI or Professional Tax?
LWF is a fixed rupee amount set per state, not a percentage of salary. It funds a State Labour Welfare Board that provides worker welfare benefits (healthcare, housing, education, recreation). PF and ESI are percentage-based national schemes. PT is also state-set but is a tax, not a welfare-fund contribution.
What are the current rates in the busiest employer states?
Maharashtra Rs 25 employee plus Rs 75 employer per half-year. Karnataka Rs 50 plus Rs 100 per year. Gujarat Rs 6 plus Rs 12 per half-year. Haryana Rs 31 plus Rs 62 per month. West Bengal Rs 3 plus Rs 30 per half-year. Rates are updated frequently, so verify against the latest state notification.
What is the deduction and deposit frequency?
It varies. Haryana is monthly, Maharashtra and Gujarat are half-yearly, Karnataka and Tamil Nadu are annual. Deduction happens per state cadence, and the combined employer plus employee amount is deposited on the state Labour Welfare Board portal by the state due date.
What happens if we miss an LWF deposit?
Most state LWF Acts impose interest of 1 to 2 percent per month on the delayed amount, along with damages and prosecution risk. Because per-employee amounts are small, employers often ignore reminders until the accumulated liability across a large roster becomes significant.
Do all employees count for LWF or are there exemptions?
Exemptions vary by state. Common exemptions include senior management, apprentices under the Apprentices Act, and employees earning above a state-specific wage cap. Each state defines the threshold and coverage separately, so TMS applies the correct state-wise filter for every roster.
Book a 30-Minute LWF Compliance Call.
Tell us the states you have staff in, headcount by state, and current LWF registration status. We check applicability, scope the takeover and start deductions from the next payroll cycle if you want us to. Prefer to talk? Call +91 22 4896 7640 or WhatsApp +91 91360 24090.
Get a compliance review in 24 hours.
Tell us your states and headcount. Our compliance team will respond with your applicable acts, gaps and a fixed-scope plan within one business day.