Labour Welfare Fund in Karnataka
What the employee and the employer each pay to the Labour Welfare Fund in Karnataka, and when.
Labour Welfare Fund
- Employee pays
- ₹50
- Employer pays
- ₹100
₹50 from the employee and ₹100 from the employer, in January.
Applies to: Factories, plantations, workshops and motor transport with 10 or more workers using power or 20 or more without; contract labour units with 20 or more; shops and commercial establishments (now 10 or more persons); charitable trusts and registered societies.
What to do
- Deduct the employee's LWF share in the months it is due, add the employer's share, and pay both to the welfare board.
- Show the employee share on the payslip.
Terms used on this page
- LWF
- Labour Welfare Fund: a small payment to the state's welfare board, by the employee and the employer.
Where these figures come from
Karnataka Labour Welfare Fund (Amendment) Act, 2025: coverage lowered to establishments with ten or more persons, online payment
Act, Department of Parliamentary Affairs and Legislation, Government of Karnataka, No. Karnataka Act No. 5 of 2026, 7 Jan 2026
Labour Welfare Fund contribution for calendar year 2025: board press note, with the gazette copy of Karnataka Act 5 of 2025
Notification, Karnataka Labour Welfare Board, Labour Department, Government of Karnataka, No. Press note; Gazette notification No. DPAL 60 SHASANA 2024 (Karnataka Act No. 5 of 2025), 5 Dec 2025
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General information, not legal advice. Follow the official notification.
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