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
₹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.
| 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
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