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✔ The LWF is a welfare initiative aimed at offering financial assistance and various benefits to workers across specific sectors or occupations.
✔ In some states, contributions to the Labour Welfare Fund (LWF) are mandatory for both employers and employees.
✔ Its primary goal is to enhance the overall well-being, living standards, and working conditions of workers and their families.
Companies or establishments must meet specific criteria to fall under the Labour Welfare Fund (LWF) scheme, such as employing a minimum number of workers or operating within designated industries.
Employers are required to contribute to the LWF, with the contribution amount and payment frequency governed by state-specific laws and regulations. In many cases, employees also contribute a nominal amount.
Registered organizations may access various benefits under the LWF, including financial assistance for employee welfare initiatives and development programs.
Employers are expected to maintain accurate and up-to-date records of all LWF contributions and related documentation for compliance and audit purposes.
Failure to register or adhere to the requirements of the LWF scheme can result in penalties, legal consequences, and potential damage to the organization’s reputation.
State | Employee Threshold | Monthly Salary Threshold | Employee Contribution (₹) | Employer Contribution (₹) | Frequency | Deduction Date | Return Date |
Andhra Pradesh | 1 | All Employees | 30 | 70 | Yearly | 31 December | 31 January |
Chandigarh | 1 | Less Than ₹15,000 | 5 | 20 | Monthly | Last Day of Month | 15 October & 15 April |
Chhattisgarh | 1 | More Than ₹7,100 | 20 | 45 | Half Yearly | 30 June & 31 December | 15 July & 15 January |
Delhi | 5 | More Than ₹2,500 | 0.75 | 2.25 | Half Yearly | 30 June & 31 December | 15 July & 15 January |
Goa | 1 | More Than ₹1,600 | 60 | 180 | Half Yearly | 30 June & 31 December | 15 July & 15 January |
Gujarat | 10 | More Than ₹3,500 | 6 | 12 | Half Yearly | 30 June & 31 December | 15 July & 15 January |
Haryana | 10 | All Employees | 2 | 4 | Monthly | Last Day of Month | Last Day of Month |
Karnataka | 50 | All Employees | 20 | 40 | Yearly | 31 December | 1 January |
Kerala | 1 | All Employees | 45 | 45 | Half Yearly | 30 June & 31 December | 15 July & 15 January |
Madhya Pradesh | 1 | More Than ₹10,000 | 30 | 30 | Half Yearly | 30 June & 31 December | 15 July & 15 January |
Maharashtra | 5 | More Than ₹3,000 | 12 | 36 | Half Yearly | 30 June & 31 December | 15 July & 15 January |
Odisha | 20 | All Employees | 20 | 40 | Half Yearly | 15 January & 15 December | 15 July & 15 January |
Punjab | 20 | All Employees | 2 | 4 | Monthly | Last Day of Month | 15th April & 15th October |
Tamil Nadu | 5 | More Than ₹15,000 | 14 | 40 | Yearly | 31 December | 1 January |
Telangana | 20 | More Than ₹1,600 | 5 | 20 | Yearly | 31 December | 1 January |
West Bengal | 10 | More Than ₹1,600 | 3 | 15 | Half Yearly | 30 June & 31 December | 15 July & 15 January |
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