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Due Dates LWF — Labour Welfare Fund Contribution

LWF — Labour Welfare Fund Contribution

State-wise Labour Welfare Fund Act

Contribution to State LWF, typically half-yearly (June, December). Rates state-wise, minimal per employee (₹6-₹75 range).

Due dates and late fees

FYDue DateLate FeeNote
FY 2024-25Typically 30 June / 31 December — state-specificState-wise interest / penaltyEmployer share generally 2-3× employee share; total per employee is small.
FY 2025-26CurrentTypically 30 June / 31 December — state-specificState-wise interest / penaltyEmployer share generally 2-3× employee share; total per employee is small.
FY 2026-27Typically 30 June / 31 December — state-specificState-wise interest / penaltyEmployer share generally 2-3× employee share; total per employee is small.

FY-specific notes

FY 2024-25: Employer share generally 2-3× employee share; total per employee is small.

FY 2025-26: Employer share generally 2-3× employee share; total per employee is small.

FY 2026-27: Employer share generally 2-3× employee share; total per employee is small.

⚠ VERIFY

LWF is state-wise; not all states have it (Rajasthan, UP had it; others exempt certain establishments). Confirm applicability per state before deducting.