Updated Oct 2026
Labour Welfare Fund (LWF) Calculator 2026 - State-wise Rates and Due Dates: This labour welfare fund calculator shows the LWF deduction from an employee's salary, the employer's share, how often it is paid and the due date, for all 16 states and union territories that collect it. Pick a state and you get the amount per month, half-year or year, the yearly cost and the total the employer pays to the state labour welfare board for all employees. Rates are checked against the latest changes up to October 2026, including Haryana's ₹35 cap from January 2026 and Madhya Pradesh's new employer share.
LWF Calculation Formula
In most states both shares are fixed amounts, not a percentage of salary. Haryana is the exception: the employee pays 0.2% of wages, up to ₹35 a month, and the employer pays double. Example: 40 employees in Maharashtra → (₹25 + ₹75) × 40 = ₹4,000 every half-year, of which ₹1,000 is deducted from salaries.
Labour Welfare Fund Rates 2026: State-wise Table
LWF rates per employee for each period: the employee contribution and the employer contribution. Payroll teams often call this the LWF slab, but most states now have one flat rate for everyone (Maharashtra dropped its wage-based slab in 2024).
| State | Employee | Employer | Period | Due date |
|---|---|---|---|---|
| Andhra Pradesh | ₹30 | ₹70 | Yearly | 31 January |
| Chandigarh | ₹5 | ₹20 | Monthly | 15 October and 15 April |
| Chhattisgarh | ₹15 | ₹45 | Half-yearly | 15 July and 15 January |
| Delhi | ₹0.75 | ₹2.25 | Half-yearly | 15 July and 15 January |
| Goa | ₹60 | ₹180 | Half-yearly | 31 July and 31 January |
| Gujarat | ₹6 | ₹12 | Half-yearly | 15 July and 15 January |
| Haryana | 0.2% of wages, max ₹35 a month | Double, max ₹70 | Monthly | Monthly, online |
| Karnataka | ₹50 | ₹100 | Yearly | 15 January |
| Kerala (factories, plantations) | ₹45 | ₹45 | Half-yearly | 15 July and 15 January |
| Kerala (shops & commercial) | ₹50 | ₹50 | Monthly | 5th of the next month |
| Madhya Pradesh | ₹10 | ₹50 (min ₹2,500 per establishment) | Half-yearly | 15 July and 15 January |
| Maharashtra | ₹25 | ₹75 | Half-yearly | 15 July and 15 January |
| Odisha | ₹10 | ₹20 | Half-yearly | 15 July and 15 January |
| Punjab | ₹5 | ₹20 | Monthly | 15 October and 15 April |
| Tamil Nadu | ₹20 | ₹40 | Yearly | 31 January |
| Telangana | ₹2 | ₹5 | Yearly | 31 January |
| West Bengal | ₹3 | ₹30 | Half-yearly | 15 July and 15 January |
Most other states and UTs, including Uttar Pradesh, Bihar, Rajasthan, Jharkhand and the North-East, have no labour welfare fund. For the other state deduction on salary, see our professional tax calculator.
How to Use This LWF Calculator
- Choose the state where the employee works. Kerala has two funds: pick "shops & commercial" for shops and offices, and the other option for factories and plantations.
- Enter monthly wages if the state is Haryana, where LWF is 0.2% of wages. Other states use a flat amount, so wages are not needed.
- Enter the number of employees to get the employer's total payment to the board.
- Read the result: employee deduction, employer share, how often it is paid, which salary it is deducted from, the due date and the yearly cost. Use Copy to save it.
LWF Due Dates 2026: Monthly, Half-yearly and Yearly
| Frequency | States | Deducted from | Pay by |
|---|---|---|---|
| Half-yearly | Maharashtra, Gujarat, Madhya Pradesh, Chhattisgarh, Delhi, Odisha, West Bengal, Kerala (factories etc.) | June and December salary | 15 July and 15 January |
| Half-yearly | Goa | June and December salary | 31 July and 31 January |
| Yearly | Karnataka | December salary (register on 31 December) | 15 January |
| Yearly | Andhra Pradesh, Telangana, Tamil Nadu | December salary | 31 January |
| Monthly | Punjab, Chandigarh | Every month | 15 October and 15 April |
| Monthly | Haryana | Every month | Monthly, online |
| Monthly | Kerala (shops & commercial) | Every month | 5th of the next month |
Late payment attracts interest under each state's Act; Maharashtra, for example, charges 1.5% for the first three months and then 2% a month.
LWF Rules by State
Andhra Pradesh LWF
Employee ₹30 and employer ₹70 a year. Deducted from: salary of December. Pay by: 31 January. Covers: establishments with 1 or more employees. Latest: AP Labour Welfare Fund Act, 1987.
Chandigarh LWF
Employee ₹5 and employer ₹20 a month. Deducted from: every month. Pay by: 15 October (April–September) and 15 April (October–March). Covers: establishments with 10 or more employees. Latest: Punjab Labour Welfare Fund Act, 1965 as applied to Chandigarh.
Chhattisgarh LWF
Employee ₹15 and employer ₹45 every half-year. Deducted from: salary of June and December. Pay by: 15 July and 15 January. Covers: establishments with 1 or more employees; supervisors above ₹10,000 a month excluded. Latest: Chhattisgarh Shram Kalyan Nidhi Adhiniyam, 1982.
Delhi LWF
Employee ₹0.75 and employer ₹2.25 every half-year. Deducted from: salary of June and December. Pay by: 15 July and 15 January. Covers: establishments with 5 or more employees; supervisors above ₹2,500 a month excluded. Latest: Bombay LWF Act, 1953 as extended to Delhi.
Goa LWF
Employee ₹60 and employer ₹180 every half-year. Deducted from: salary of June and December. Pay by: 31 July and 31 January. Covers: establishments with 1 or more employees. Latest: Goa Labour Welfare Fund Act, 1986.
Gujarat LWF
Employee ₹6 and employer ₹12 every half-year. Deducted from: salary of June and December. Pay by: 15 July and 15 January. Covers: establishments with 10 or more employees; supervisors above ₹3,500 a month excluded. Latest: Revised from ₹3/₹6 in 2016.
Haryana LWF
Employee: 0.2% of monthly wages, up to ₹35 a month; employer: double, up to ₹70. Deducted from: every month. Pay by: monthly, online with the Haryana Labour Welfare Board. Covers: establishments with 10 or more employees. Latest: Cap ₹35 a month from 1 January 2026 (Notification HLWB/REV/2026/3436, 8 May 2026); ₹34 in 2025.
Karnataka LWF
Employee ₹50 and employer ₹100 a year. Deducted from: employees on the register on 31 December. Pay by: 15 January. The state government adds ₹50. Covers: establishments with 10 or more employees. Latest: Revised from ₹20/₹40 (Karnataka LWF Amendment, notified 10 January 2025).
Kerala (LWF Act, 1975) LWF
Employee ₹45 and employer ₹45 every half-year. Deducted from: salary of June and December. Pay by: 15 July and 15 January. Covers: factories, plantations, motor transport and other notified establishments. Latest: Kerala LWF (Amendment) Act, 2021, from ₹4/₹8.
Kerala (Shops and Commercial Establishments Workers Welfare Fund) LWF
Employee ₹50 and employer ₹50 a month. Deducted from: every month. Pay by: 5th of the next month. Covers: shops and commercial establishments with 1 or more employees. Latest: Revised from ₹20 in 2022.
Madhya Pradesh LWF
Employee ₹10 and employer ₹50 every half-year. Deducted from: salary of June and December. Pay by: 15 July and 15 January. The employer pays at least ₹2,500 per establishment each half-year. Covers: establishments with 1 or more employees; supervisors above ₹10,000 a month excluded. Latest: Employer share ₹30 → ₹50 and minimum ₹1,500 → ₹2,500 from calendar year 2026.
Maharashtra LWF
Employee ₹25 and employer ₹75 every half-year. Deducted from: employees on the register on 30 June and 31 December. Pay by: 15 July and 15 January. Covers: establishments with 5 or more employees. Latest: Maharashtra LWF (Amendment) Act, 2024: was ₹6/₹18 or ₹12/₹36 by wage.
Odisha LWF
Employee ₹10 and employer ₹20 every half-year. Deducted from: employees on the register on 30 June and 31 December. Pay by: 15 July and 15 January. Covers: factories and motor transport (1 or more employees), shops and establishments (20 or more). Latest: Rule 6, Odisha LWF Rules, 2015: ₹20 and ₹40 a year in two halves.
Punjab LWF
Employee ₹5 and employer ₹20 a month. Deducted from: every month. Pay by: 15 October (April–September) and 15 April (October–March). Covers: establishments with 10 or more employees. Latest: Punjab Labour Welfare Fund Act, 1965.
Tamil Nadu LWF
Employee ₹20 and employer ₹40 a year. Deducted from: salary of December. Pay by: 31 January. The state government adds ₹20. Covers: establishments with 5 or more employees; supervisors above ₹15,000 a month excluded. Latest: Revised from ₹10/₹20 (notification of 2 December 2022).
Telangana LWF
Employee ₹2 and employer ₹5 a year. Deducted from: salary of December. Pay by: 31 January. Covers: establishments with 20 or more employees. Latest: Telangana Labour Welfare Fund Act, 1987.
West Bengal LWF
Employee ₹3 and employer ₹30 every half-year. Deducted from: salary of June and December. Pay by: 15 July and 15 January. Covers: establishments with 10 or more employees. Latest: Employer share ₹15 → ₹30 from 1 January 2024.
Who Pays LWF: Applicability and Exemptions
- Establishments covered: factories, shops and commercial establishments, motor transport undertakings and others notified by the state, above a minimum headcount that differs by state (1 in Andhra Pradesh, Goa, Madhya Pradesh and Chhattisgarh; 5 in Maharashtra, Tamil Nadu and Delhi; 10 in Karnataka, Gujarat, Haryana, Punjab and West Bengal; 20 in Telangana).
- Employees covered: regular employees on the register on the cut-off date, including contract workers in states such as Haryana.
- Usually excluded: managerial staff, supervisors earning above the state limit (for example ₹15,000 a month in Tamil Nadu and ₹10,000 in Madhya Pradesh and Chhattisgarh), apprentices and part-time workers.
- Who pays: the employer deducts the employee's share from salary, adds its own share and pays both to the state labour welfare board, usually online. In Karnataka and Tamil Nadu, the state government also contributes.
The money funds welfare schemes for workers and their families, such as scholarships, medical help, housing and training. Each board publishes its schemes, for example the Maharashtra Labour Department and the Haryana Labour Department.
LWF in Salary Slip: How It Is Deducted
On a payslip, LWF appears as a small deduction, usually only in the month it is collected: June and December in half-yearly states, December in yearly states, and every month in Haryana, Punjab, Chandigarh and Kerala shops. The employer's share does not appear as a deduction, but it may be shown in CTC. LWF is separate from PF, ESI and professional tax.
See salary slip explained for every line on a payslip, or work out the full pay with our salary breakup calculator.
Frequently Asked Questions
What is labour welfare fund?
Labour welfare fund (LWF) is a small contribution, set by state law, that employees and employers pay to a state labour welfare board. The board uses it for workers' welfare such as education, medical help and housing. 16 states and UTs collect it.
How is LWF calculated?
In most states LWF is a fixed amount per employee for each period, for example ₹25 from the employee and ₹75 from the employer every half-year in Maharashtra. In Haryana it is 0.2% of wages up to ₹35 a month, with the employer paying double.
What is LWF in salary slip?
It is the employee's labour welfare fund contribution deducted from salary. It usually appears only in the collection month, such as June and December, and is a small amount, from ₹0.75 in Delhi to ₹60 in Goa.
Which states have labour welfare fund?
Andhra Pradesh, Chandigarh, Chhattisgarh, Delhi, Goa, Gujarat, Haryana, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Odisha, Punjab, Tamil Nadu, Telangana and West Bengal.
What is the due date for LWF?
In half-yearly states it is usually 15 July and 15 January (31 July and 31 January in Goa). In yearly states it is 15 January in Karnataka and 31 January in Andhra Pradesh, Telangana and Tamil Nadu. Punjab and Chandigarh are due by 15 October and 15 April.
What is the LWF amount in Maharashtra in 2026?
₹25 from the employee and ₹75 from the employer, every June and December, paid by 15 July and 15 January. The old wage-based rates of ₹6 and ₹12 no longer apply.
What is the LWF amount in Karnataka?
₹50 from the employee and ₹100 from the employer once a year, for employees on the register on 31 December, paid by 15 January. The state government adds ₹50.
How is Haryana LWF calculated?
The employee pays 0.2% of monthly wages, up to ₹35 a month from January 2026 (₹34 in 2025). The employer pays twice the employee's amount, up to ₹70. So anyone earning ₹17,500 or more a month pays the full ₹35.
Is LWF deducted every month?
Only in Haryana, Punjab, Chandigarh and for Kerala shops. Most states deduct it twice a year (June and December), and Andhra Pradesh, Telangana, Tamil Nadu and Karnataka once a year in December.
Is LWF the same as PF or ESI?
No. PF and ESI are central schemes based on a percentage of wages. LWF is a state contribution, usually a fixed small amount, paid to the state labour welfare board for welfare schemes.