LWF Calculator
Updated November 2026 · Free · No sign-up
Calculate LWF (Labour Welfare Fund) — the small state-levied payroll contribution: Maharashtra ₹25+₹75 half-yearly, Karnataka ₹50+₹100 annually, Tamil Nadu ₹20+₹40, Gujarat ₹6+₹12 half-yearly — state-by-state amounts and deduction months.
Quick answer: LWF is tiny but mandatory in ~16 states: Maharashtra: employee ₹25 + employer ₹75, June & December; Karnataka: ₹50 + ₹100 annually (December); Tamil Nadu: ₹20 + ₹40 (December); Gujarat: ₹6 + ₹12 half-yearly; Delhi: ₹0.75 + ₹2.25 half-yearly — amounts revise by state notification; verify current.
The State Grid (Common Figures — Verify Current Notifications)
| State | Employee | Employer | Frequency |
|---|---|---|---|
| Maharashtra | ₹25 (₹12 if ≤₹3,500 wages) | ₹75 | Half-yearly (Jun 30, Dec 31) |
| Karnataka | ₹50 | ₹100 | Annual (Dec 31) |
| Tamil Nadu | ₹20 | ₹40 | Annual (Dec 31) |
| Gujarat | ₹6 | ₹12 | Half-yearly |
| Delhi | ₹0.75 | ₹2.25 | Half-yearly |
| Haryana | ₹31 | ₹62 | Monthly |
| Punjab | ₹5 | ₹20 | Monthly |
| West Bengal | ₹3 | ₹15 | Half-yearly |
No LWF: UP, Rajasthan, Bihar and several others. Coverage varies — some states exempt managerial/supervisory cadres above wage thresholds; the deduction appears in the LWF months only (the "why is December’s salary ₹25 short" question).
What LWF Funds
State labour welfare boards: workers’ education, medical/vacation facilities, scholarships for workers’ children, housing subsidies, marriage/funeral assistance — claimable by covered workers through the boards (chronically under-claimed; your state board’s schemes are worth a look if you’ve contributed for years).
Employer Compliance
Registration with the state welfare board, deduction in the notified months, remittance with returns by the due dates — penalties are small per head but multiply across headcount and years; payroll audits flag missed LWF constantly because the months differ by state. Multi-state employers: apply each work-state’s schedule. Stack: PT + ESI + PF.
Frequently Asked Questions
What is the Labour Welfare Fund?
A small state-mandated contribution (employee + employer, ₹1-100 range) funding state welfare boards’ schemes — education, medical, housing and family assistance for workers.
Why was LWF deducted only in December?
Most states collect half-yearly (June/December) or annually (December) — the deduction appears only in those months, at the state’s notified amounts.
Which states have no LWF?
UP, Rajasthan, Bihar and several others levy none — roughly 16 states/UTs operate funds; the schedule is state-specific.
Who is exempt?
Varies — several states exempt managerial/supervisory employees above wage thresholds; check your state’s act.
Can workers claim benefits from LWF?
Yes — the boards run scholarships, medical aid, and assistance schemes contributors can apply for; they’re chronically under-used.
✓ Formula verified • Last updated: November 3, 2026