Labour Welfare Fund in Karnataka
Karnataka levies the Labour Welfare Fund under the Karnataka Labour Welfare Fund Act, 1965. Here's the full contribution breakdown, due dates, registration process, and exemptions.
Updated: 16 August 2026Karnataka LWF Contribution Rates
| Contributor | Amount |
|---|---|
| Employee | ₹50/year |
| Employer | ₹100/year |
* Periodicity: annual. Rates are set by the Karnataka Labour Welfare Board and revised periodically. Always verify against the official state notification before filing.
Applicability, Due Dates & Registration
Governing Act
Karnataka Labour Welfare Fund Act, 1965
Who It Applies To
Varies by establishment type: shops/commercial establishments and charitable trusts with more than 50 employees; factories and motor omnibus services regardless of employee count; plantations/workshops with one or more workers.
Due Date
Deduction by December 31 each year; employer returns filed by January 15 of the following year.
Registration
Establishments register online through the Karnataka Labour Welfare Fund Board website, or by contacting the Board office directly for forms and guidance.
Karnataka is unusual in involving a state government top-up (₹50/year) alongside the employer and employee shares, and in setting a much higher applicability threshold (50+ employees) for shops and commercial establishments than for factories.
Frequently Asked Questions: Karnataka LWF
What is the LWF contribution in Karnataka?
Does LWF apply to all shops in Karnataka?
Labour Welfare Fund in Other States
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