Employers in LWF States
All employers with employees in states that have an active Labour Welfare Fund Act must register and contribute.
Statutory contribution scheme under State Labour Welfare Fund Acts for worker welfare. Nominal fixed amounts (₹3–₹20 per employee). Employer and employee contribute. Half-yearly or annual returns. Multi-state coverage. Avoid penalties and prosecution with timely registration and filing.
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The Labour Welfare Fund (LWF) is a statutory contribution scheme set up by state governments to promote the welfare of workers. It is administered by the state Labour Welfare Board under the respective State Labour Welfare Fund Act. Employers and employees contribute small fixed amounts that fund housing assistance, education scholarships, medical aid and recreational facilities for workers and their families.
Unlike PF and ESI (central, percentage-based), LWF is state-specific with nominal fixed rates. Despite low amounts, non-compliance can attract penalties, interest and prosecution. Employers in LWF states must register, calculate contributions correctly and file returns on time. Multi-state employers must comply with each state’s rates and due dates.
All employers with employees in states that have an active Labour Welfare Fund Act must register and contribute.
Thresholds (if any) vary by state. Many states apply LWF once employees are engaged, regardless of headcount.
If you operate in more than one LWF state, you must register and file in each applicable state.
LWF is separate from EPF and ESI. You may need all three depending on coverage and thresholds.
| State | Filing Frequency | Board |
|---|---|---|
| Maharashtra | Half-yearly (Jun & Dec) | Maharashtra LWF Board |
| Karnataka | Annual | Karnataka LWF Board |
| Tamil Nadu | Annual | Tamil Nadu LWF Board |
| Delhi | Half-yearly (Jun & Dec) | Delhi LWF Board |
| Gujarat | Half-yearly | Gujarat LWF Board |
| Andhra Pradesh / Telangana | Annual | Respective LWF Boards |
| State | Employer | Employee | Frequency |
|---|---|---|---|
| Maharashtra | ₹6 | ₹3 | Half-yearly |
| Karnataka | ₹20 | ₹10 | Annual |
| Tamil Nadu | ₹20 | ₹10 | Annual |
| Delhi | ₹6.25 | ₹0.75 | Half-yearly |
| Gujarat | ₹6 | ₹6 | Half-yearly |
Certificate of Incorporation, LLP agreement, partnership deed or proprietorship proof.
PAN of the establishment (company, firm, LLP or proprietor).
Rent agreement, utility bill or property documents for the establishment.
Employee register / muster roll with headcount for contribution calculation.
Cancelled cheque or bank statement for the establishment account.
Shop & Establishment, Factory License or GST certificate if available.
Identify states where you operate and confirm LWF Act is in force for those locations.
Gather entity proof, PAN, address, employee register and bank details.
Register on the state Labour Welfare Board portal and submit the application.
Obtain LWF registration / account number after verification by the Board.
Calculate contributions, deposit on time and file half-yearly or annual returns as per state rules.
We handle Maharashtra, Karnataka, Tamil Nadu, Delhi, Gujarat, AP, Telangana and other LWF states with correct rates and due dates.
Correct employer and employee shares calculated so underpayment and penalties are avoided.
One team for registration and filing across all states where you employ workers.
Reminders for half-yearly and annual due dates so you never miss a deposit or return.
A state-level statutory fund under the State Labour Welfare Fund Act. Employers and employees contribute fixed nominal amounts used for worker welfare (housing, education, medical, recreation).
No. PF and ESI are central schemes with percentage-based contributions. LWF is state-specific with small fixed amounts per employee. You may need all three depending on coverage.
Maharashtra, Karnataka, Tamil Nadu, Delhi, Gujarat, Andhra Pradesh, Telangana, West Bengal, Madhya Pradesh, Chhattisgarh, Goa, Punjab, Haryana, Odisha and others. UP, Rajasthan, Kerala, Bihar and some other states do not currently have an active LWF regime.
Typically ₹3 to ₹20 per employee (employer + employee shares combined or separate). Exact rates and frequency (half-yearly or annual) vary by state. Confirm on the state Board portal.
Half-yearly in states like Maharashtra, Delhi and Gujarat (often June and December). Annual in states like Karnataka and Tamil Nadu. Check your state Act for exact due dates.
Entity incorporation proof, PAN, address proof, employee register, bank details and other licenses (Shop Act, Factory, GST) as applicable. Exact list can vary by state portal.
Non-payment can attract penalties (in some states up to ₹5,000), interest, recovery as arrears of land revenue and, in serious cases, prosecution and imprisonment under the state Act.
Yes. Each LWF state has its own Board and portal. You must register and file in every state where you employ workers and the LWF Act applies.
Comprehensive support: state eligibility, registration, contribution calculation and return filing guidance. Nominal ₹3–₹20 per employee. Multi-state support. Don’t let overlooked LWF create penalties — stay compliant.
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