A State-wise labour welfare fund contribution chart and LWF calculator in Excel, with every rate read from the State's own Act or notification, and the States we could not verify left out of the sums rather than guessed.
Six sheets. Find your States on the chart first.
Each share, how often, the cut-off, the month to deduct from and the due date, with who is covered: Maharashtra's labour welfare fund reaches any shop or office within its Shops Act with five or more persons, registered or not. Unverified States are shaded amber.
Pick a State from the drop-down, enter the head count, and get each share for the period and the year. Only verified States can be picked.
A register with one row per employee, by State, with the year's employee and employer share and the month to deduct it from, loaded with an example company in seven States, ready to sit beside your monthly salary sheet.
For each verified State: the head count date, the deduction month, the due date, the statement or form, how to pay and what paying late costs.
Why five States are left out and Uttar Pradesh owes nothing, who each Act covers, the month the employee's share may come from, what paying late costs in each State, and forty-six citations.
Attendo (formerly Petpooja Payroll) runs attendance, salary and statutory deductions for every branch in one account.
Because labour welfare fund rates are set by sixteen different State and Union Territory laws, and five of them have changed since December 2022.
Karnataka's Act went from ₹20 and ₹40 a year to ₹50 and ₹100 on 10-Jan-2025, and from 07-Jan-2026 it reaches any business with ten or more persons instead of more than fifty. West Bengal took the employer share from ₹6 to ₹30 a half-year from 01-Jan-2024. Tamil Nadu's Rules doubled both shares in December 2022. Maharashtra went to one flat ₹25 and ₹75 in March 2024. Haryana's limit moves every January with the consumer price index, and is ₹35 a month for 2026. A chart copied from a 2022 chart is wrong in all five.
So this one is built the other way round. Every rate in the calculator was read in the State's own Act, Rules or notification, and each row says which, with the date we read it. Where we could not read the current rate in a government document, for Gujarat, Kerala, Madhya Pradesh, Chhattisgarh and Odisha, the State is listed without a rate rather than given one from a website that does not cite its notification.
The rate is half the job. Each Act says which establishments it reaches and who counts as an employee. In five States the Act or its Rules also name the month the employee's share may be deducted from and bar taking the employer's share from wages. The fund came through the switch to the labour codes untouched, because no Code's repeal list names a State's labour welfare fund Act, and it is counted at the workplace: staff you place in another State, the way an inter-State migrant worker is, pay that State's rate.
The same workbook serves a plant in Pune, an office in Gurugram and a hospital in Chennai: three rates, three cut-offs, one register.
Read any LWF chart by workplace: the State where each person works decides the amount, the month and the deadline.
| State | Employee | Employer | Per | Deduct from | Pay before |
|---|---|---|---|---|---|
| Maharashtra | ₹25 | ₹75 | Half-year | June, December | 15 Jul, 15 Jan |
| Karnataka | ₹50 | ₹100 | Year | December | 15 Jan |
| Tamil Nadu | ₹20 | ₹40 | Year | December | 31 Jan |
| West Bengal | ₹3 | ₹30 | Half-year | June, December | 15 Jul, 15 Jan |
| Haryana | 0.2% | Twice, up to ₹70 | Month, up to ₹35 | Each month | 31 Dec |
Up from ₹40 on 10-Jan-2025, with ₹50 from the employee. From 07-Jan-2026 the Act reaches ten or more persons, not more than fifty.
Source: Karnataka Labour Welfare Fund Act, 1965, s.7A(2), substituted by Act 05 of 2025; s.2(4)(iii), Act 05 of 2026The share is 0.2 per cent of wages up to the limit, and the employer pays twice. The limit moves every January.
Source: Haryana Labour Welfare Board, s.9A(1) of the Act as amended in Haryana; notification HLWB/REV/2026/3436 of 08-May-2026Up from ₹6. The employee's share stayed at ₹3, so the employer now pays ten times as much.
Source: West Bengal Notification Labr/576641/2024, 19-Nov-2024, Kolkata Gazette Extraordinary of 02-Dec-2024Since 07-Jan-2026 the Act reaches ten or more persons, so a team that was outside at forty is now inside. On our reading its first year is the 31-Dec-2026 register: ₹50 from December wages and ₹150 a head to the Board by 15-Jan-2027.
Maharashtra, Karnataka, West Bengal, Delhi and Tamil Nadu bar it in terms, and every other Act we read authorises a deduction of the employee's share only. The employer's is a cost of the business.
Maharashtra, West Bengal and Delhi allow June and December wages only, Karnataka and Tamil Nadu December. A missed deduction later needs the Inspector's written permission, so build it into the month's attendance-to-salary run.
The limit is indexed every 1 January: ₹34 a month in 2025, ₹35 in 2026. Check it each January.
Each Act reaches establishments in its own State. A Pune company with a Gurugram office pays Haryana's rate there, and keeps the head count in the branch's own statutory registers.
Maharashtra charges interest after a notice, 1.5 per cent a month and then 2 per cent; Karnataka 12 and then 18 per cent a year; Haryana 12 per cent a year and a fine of ₹2,000 to ₹5,000 for breaking its Act. West Bengal can prosecute a failure to pay, and every verified State recovers the dues as land revenue.
From last year's chart
Each rate read at source
Find your States on the chart, run the register before the June and December payrolls, and pay before the dates on the calendar.
Attendo (formerly Petpooja Payroll) is payroll and attendance software used by 40,000+ businesses across manufacturing, corporate offices, retail chains, hospitals and education. General guidance, not legal advice. This workbook is one of our free State-wise payroll formats, each built from the law rather than from other templates.
Eleven verified rates, a calculator, a deduction register, a remittance calendar and forty-six citations, in Excel. Free.
