--- title: "LWF Calculator 2026-27: Labour Welfare Fund | LekhaHR" description: "LWF calculator 2026-27 for Maharashtra, Delhi, Karnataka, Tamil Nadu and Telangana: each person’s deduction, the employer’s share, the total and the due date." canonical: https://lekhahr.in/tools/lwf-calculator/ last_updated: 2026-10-19 --- > Design preview · sample data. Product previews and filled examples on this page use one sample company, Paiteq Technologies, and its people. They are not a LekhaHR customer, a testimonial or usage figures. Labour welfare fund calculator · 2026-27 · 5 states # LWF calculator: labour welfare fund, **by state** Pick the state and the deduction month, and enter how many people are covered. The calculator gives each person’s deduction, your share, the total and the date it is due. ## Labour welfare fund calculator Labour welfare fund · Maharashtra · December 2026 ₹25 from each employee - **Employer, each**: ₹75 - **12 employees: deductedDeducted, 12**: ₹300 - **12 employees: you addYou add, 12**: ₹900 - **Pay the board byPay by 15 Jan 2027**: 15 Jan 2027 · ₹1,200₹1,200 because Maharashtra collects ₹25 from each employee and ₹75 from the employer each half-year, for people on the register on 30 June and 31 December. Maharashtra Labour Welfare Fund Act, 1953, s.6BB, as amended by Maharashtra Act No. XXV of 2024 · in force 1 Jun 2024 ## The short answer Labour welfare fund is a small state levy, not a monthly deduction: Maharashtra takes ₹25 from the employee and ₹75 from the employer each half-year; Karnataka ₹50 and ₹100 once a year. Each state sets its own amounts and months, and many states levy none. No. 01 Five states ## Labour welfare fund in five states: amounts, months and due dates Amounts per employee, from each state’s Act or notification, with the date in force. Who is covered in each state is in the questions below. **Labour welfare fund in five states: employee and employer amounts, how often, the deduction months, the due dates and the date in force** | State | Employee | Employer | Collected | Deducted in | Due | In force | | --- | --- | --- | --- | --- | --- | --- | | Maharashtra | ₹25 | ₹75 | each half-year | June and December | 15 July and 15 January | 1 Jun 2024 | | Delhi | ₹0.75 | ₹2.25 | each half-year | June and December | 15 July and 15 January | checked 19 Oct 2026 | | Karnataka | ₹50 | ₹100 | once a year | December | 15 January | 10 Jan 2025 | | Tamil Nadu | ₹20 | ₹40 | once a year | December | 31 January | 2 Dec 2022 | | Telangana | ₹2 | ₹5 | once a year | December | 31 January | checked 19 Oct 2026 | - Maharashtra - **Employee**: ₹25 - **Employer**: ₹75 - **Deducted in**: June and December - **Due**: 15 July and 15 January - Delhi - **Employee**: ₹0.75 - **Employer**: ₹2.25 - **Deducted in**: June and December - **Due**: 15 July and 15 January - Karnataka - **Employee**: ₹50 - **Employer**: ₹100 - **Deducted in**: December - **Due**: 15 January - Tamil Nadu - **Employee**: ₹20 - **Employer**: ₹40 - **Deducted in**: December - **Due**: 31 January - Telangana - **Employee**: ₹2 - **Employer**: ₹5 - **Deducted in**: December - **Due**: 31 January No. 02 Questions ## Labour welfare fund questions ### Is labour welfare fund deducted every month? No, in these five states: Maharashtra and Delhi collect each half-year (June and December), Karnataka, Tamil Nadu and Telangana once a year in December. ### Who pays labour welfare fund? Both: the employer deducts the employee’s share from salary, adds its own (larger) share and pays the total to the state’s labour welfare board by the due date. ### Does every state have LWF? No. Many states and union territories levy none; where a state does, its own Act sets the amount, the months and which establishments are covered. ### Is LWF shown on the payslip? Yes: the employee’s share is a deduction line in the month it is collected; the employer’s share is a cost and does not reduce pay. ### Who is covered by labour welfare fund in each state? Maharashtra: establishments with 5 or more employees; employees in managerial or supervisory roles excluded. Delhi: establishments with 5 or more persons; managerial, administrative or supervisory staff drawing above ₹2,500 a month excluded. Karnataka: establishments the Act covers, for employees whose names stand on the register on 31 December. Tamil Nadu: establishments with 5 or more persons, for employees who worked 30 days in the year. Telangana: factories and motor transport undertakings of any size; shops, establishments, societies and trusts with 20 or more persons; managers and supervisors above ₹1,600 a month excluded. ### Does the State add to labour welfare fund? Yes, in Delhi and Karnataka: ₹1.50 for each employee each half-year in Delhi, and ₹50 for each employee a year in Karnataka, on top of the employee’s and the employer’s shares. It is the State’s share and is not an employer cost. ### What were the LWF rates in Maharashtra before June 2024? ₹12 from the employee and ₹36 from the employer for wages above ₹3,000; ₹6 and ₹18 up to ₹3,000. No. 03 Sources ## Where do these amounts come from? Maharashtra: ₹25 / ₹75 each half-year Maharashtra Labour Welfare Fund Act, 1953, s.6BB, as amended by Maharashtra Act No. XXV of 2024 · in force 1 Jun 2024 · Maharashtra Labour Welfare Board Delhi: ₹0.75 / ₹2.25 each half-year Bombay Labour Welfare Fund Act, 1953, s.6BB, as extended to Delhi; Delhi Labour Welfare Fund Rules, 1997 · checked 19 Oct 2026 · Delhi Labour Welfare Board Karnataka: ₹50 / ₹100 a year Karnataka Labour Welfare Fund Act, 1965, s.7-A, as amended by Karnataka Act No. 05 of 2025 · in force 10 Jan 2025 · Karnataka Labour Welfare Board Tamil Nadu: ₹20 / ₹40 a year Tamil Nadu Labour Welfare Fund Rules, 1973, rule 11-A, as amended by G.O. Ms. No. 161 of 2 Dec 2022 · in force 2 Dec 2022 · Tamil Nadu Labour Welfare Board Telangana: ₹2 / ₹5 a year Telangana Labour Welfare Fund Act, 1987, s.10(1) · checked 19 Oct 2026 · Labour Department, Government of Telangana For employersLekhaHR is HR and payroll software for small Indian teams. 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