Labour Welfare Fund Calculator – State-wise LWF Rates

What the Labour Welfare Fund is

The Labour Welfare Fund is a state fund that pays for welfare schemes for workers and their families. Each state sets it up under its own Labour Welfare Fund Act, with small fixed contributions from the employee and the employer, and sometimes a government share on top. It is not part of the four Labour Codes, so the Codes did not replace it and deductions continue as before.

Worked example: 10 staff in Maharashtra

Maharashtra deducts in June and December and the deposit is due by 15 July and 15 January. The employee share is ₹25 and the employer share is ₹75 per half-year, so each employee costs ₹200 a year in total.

Since the 2024 amendment the Maharashtra rate is the same for every wage level. The calculator also adds the employer and employee shares together, so the yearly total above already includes both sides.

The Haryana exception

Almost everywhere LWF is a flat amount. Haryana is the exception: the employee share is 0.2% of monthly wages, capped at ₹35 a month from 1 January 2026, and the employer pays twice the employee's share. On ₹25,000 a month, 0.2% is ₹50, so the cap applies and the shares are ₹35 and ₹70.

When the rate depends on your board

Kerala runs several welfare fund boards with their own rates and schedules, so the calculator shows the board's notes instead of an amount. Check with the board your establishment is registered under before deducting. States not listed in the calculator do not run a fund for private employers, so no LWF is deducted there.

Deduction months and due dates

• Half-yearly states deduct in June and December and usually deposit by 15 July and 15 January.
• Annual states deduct in December and deposit by 15 or 31 January for the previous calendar year.
• Monthly states deduct every month; Haryana deposits both shares by 31 December each year.

LWF sits alongside, not instead of, central deductions. Check the wage split in the 50% wage rule calculator and coverage in the ESI calculator. Professional tax is a separate state levy with its own state-wise slabs.