LWF is small in rupees and large in variation. Each state sets its own contribution, its own headcount threshold and its own remittance rhythm, from monthly to once a year. This comparison puts every state's rules side by side so the differences are visible at a glance.
Contribution amounts, who qualifies, when the deduction runs and when the remittance is due, for every state where LWF applies. Kerala operates three parallel funds, shown as separate rows.
| State | Minimum Employees/Applicable Headcount | Deduction Frequency | Remittance Frequency | Contribution Month | Employer Contribution | Employee Contribution | Total Contribution | Due Date |
|---|---|---|---|---|---|---|---|---|
| Andhra Pradesh | 1 or more | Annually | Annually | 31st December | Rs. 69 | Rs. 31 | Rs. 100 | 31st January |
| Chandigarh | 20 or more | Monthly | Half Yearly | Last day of the month | Rs. 20 | Rs. 5 | Rs. 25 | 15th October, 15th April |
| Chhattisgarh | 1 or more | Half Yearly | Half Yearly | 30th June, 31st December | Rs. 45 | Rs. 15 | Rs. 60 | 15th July, 15th January |
| Delhi | 5 or more | Half Yearly | Half Yearly | 30th June, 31st December | Rs. 2.91 | Rs. 0.09 | Rs. 3 | 15th July, 15th January |
| Goa | 1 or more | Half Yearly | Half Yearly | 30th June, 31st December | Rs. 180 | Rs. 60 | Rs. 240 | 31st July, 31st January |
| Gujarat | 10 or more | Half Yearly | Half Yearly | 30th June, 31st December | Rs. 12 | Rs. 6 | Rs. 18 | 15th July, 15th January |
| Haryana | 10 or more | Monthly | Annually/Monthly | First day of the month | Double the amount paid by employees, Rs. 70 | 0.2% of the monthly salary or wages with a maximum cap of Rs. 35 | Rs. 105 | 31st January/Last day of the month |
| Karnataka | Establishment - more than 10 and factories | Annually | Annually | 31st December | Rs. 520 | Rs. 70 | Rs. 659 | 31th Jan |
| KeralaIndustrial - LWF | 2 or more | Half Yearly | Half Yearly | 30th June, 31st December | Rs. 8 | Rs. 4 | Rs. 12 | Before 15th day of July and 15th day of January |
| KeralaShop and Commercial - WWF | 1 or more | Monthly | Monthly | 30th of every month | Rs. 50 | Rs. 50 | Rs. 100 | 5th of every month |
| KeralaIT / ITES - WWF | 1 or more | Monthly | Monthly | 30th of every month | Rs. 100 | Rs. 100 | Rs. 200 | 5th of every month |
| Madhya Pradesh | 1 or more | Half Yearly | Not published | 30th June, 31st December | Rs. 50 | Rs. 10 | Rs. 60 | 15th July, 15th January |
| Maharashtra | 5 or more | Half Yearly | Half Yearly | 30th June, 31st December | Thrice the amount paid by the employee, Rs. 75 | Rs. 25 | Rs. 100 | 15th July, 15th January |
| Odisha | 20 or more | Half Yearly | Half Yearly | 30th June, 31st December | Rs. 20 | Rs. 10 | Rs. 30 | 15th July, 15th January |
| Punjab | More than 20 | Monthly | Half Yearly | Last day of the month | Rs. 20 | Rs. 5 | Rs. 25 | 15th April, 15th October |
| Tamil Nadu | 5 or more | Annually | Annually | 31st December | Rs. 40 | Rs. 20 | Rs. 60 | 31st January |
| Telangana | 1 or more | Annually | Annually | 31st December | Rs. 5 | Rs. 2 | Rs. 7 | 31st January |
| West Bengal | 10 or more | Half Yearly | Half Yearly | 30th June, 31st December | Rs. 30 | Rs. 3 | Rs. 33 | 15th July/15th January |
Amounts are per employee per deduction cycle, in the terms each state publishes them. Where an employer contribution is defined as a multiple of the employee's, the state's own wording is shown. A cell marked "Not published" means that state's notification does not state that field, not that the obligation is nil.
This page is published for general guidance and does not constitute legal advice. Contributions and dates change through state notifications, and applicability depends on establishment type and headcount. Please confirm your specific obligations with your advisor or with our team before you act on any figure shown here.
These states and union territories have no Labour Welfare Fund levy in force. Establishments based here carry no LWF deduction, and a payroll that spans states has to hold both lists at once.
Labour Welfare Fund sits alongside PF, ESI, Professional Tax and the state Shops and Establishments Acts on the same statutory register. These pages map the rest of it.
Every statutory due date across EPFO, ESIC, PT, LWF and the Shops and Establishments Acts, mapped month by month.
View the calendar02State-wise PT slabs, deduction frequencies and remittance due dates, with the states where PT does not apply.
See PT rates by state03The service behind these pages: payroll, labour and vendor compliance run end to end, with 99% compliance achievement.
Explore the serviceA missed LWF remittance is rarely about the rupees. It is a line item an inspector can point to, in a fund that runs to a different rhythm in every state. We keep that line clean inside managed payroll and compliance for 1,000+ clients.
