Labour Welfare Fund in Odisha
Odisha levies the Labour Welfare Fund under the Odisha Labour Welfare Fund Act, 2005 (with Rules, 2015). Here's the full contribution breakdown, due dates, registration process, and exemptions.
Updated: 01 August 2026Odisha LWF Contribution Rates
| Contributor | Amount |
|---|---|
| Employee | ₹20/half-year |
| Employer | ₹40/half-year |
* Periodicity: half-yearly. Rates are set by the Odisha Labour Welfare Board and revised periodically. Always verify against the official state notification before filing.
Applicability, Due Dates & Registration
Governing Act
Odisha Labour Welfare Fund Act, 2005 (with Rules, 2015)
Who It Applies To
Establishments employing 20 or more persons, including factories, motor transport undertakings, shops, and commercial establishments.
Due Date
Deduction in June and December; returns filed by 15 July and 15 January.
Registration
Employers submit a Notice of Opening (Form A) via the PAReSHRAM portal within 30 days of commencing operations; employees register separately via the beneficiary portal to receive an ID card.
Exemptions
- Managerial roles
- Apprentices
- Part-time workers
- Employees below the applicable wage ceiling
Odisha's 20-employee applicability threshold is on the higher end among LWF states, similar to Karnataka's shop/commercial-establishment threshold.
Frequently Asked Questions: Odisha LWF
What is the LWF rate in Odisha?
Which employers must register for LWF in Odisha?
Labour Welfare Fund in Other States
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