Labour Welfare Fund in Kerala
Kerala levies the Labour Welfare Fund under the Kerala Labour Welfare Fund Act. Here's the full contribution breakdown, due dates, registration process, and exemptions.
Updated: 01 August 2026Kerala LWF Contribution Rates
| Contributor | Amount |
|---|---|
| Employee | ₹50/month (shops/commercial establishments) or ₹45/half-year (other establishments) |
| Employer | ₹50/month (shops/commercial establishments) or ₹45/half-year (other establishments) |
* Periodicity: monthly (shops/commercial establishments); half-yearly (other establishments). Rates are set by the Kerala Labour Welfare Board and revised periodically. Always verify against the official state notification before filing.
Applicability, Due Dates & Registration
Governing Act
Kerala Labour Welfare Fund Act
Who It Applies To
Shops/commercial establishments with 2 or more employees; plantations with 10 or more; factories with 1 or more; motor transport undertakings regardless of count.
Due Date
Shops/commercial establishments: by the 30th of each month. Other establishments: half-yearly, deducted by June 30 and December 31.
Registration
Workers register with the Kerala Labour Department, submitting employment proof and salary slips to claim benefits; employers remit contributions per their establishment category.
Exemptions
- Managerial staff
- Apprentices
- Part-time workers
Kerala is the only LWF state that runs two different contribution structures in parallel: a monthly equal-share model for shops and commercial establishments, and a half-yearly equal-share model for other establishment types.
Frequently Asked Questions: Kerala LWF
What is the LWF rate for shops in Kerala?
Is LWF different for factories in Kerala?
Labour Welfare Fund in Other States
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