Labour welfare fund
When to pay, how much.
Not yet verified against an official source
Karnataka Labour Welfare Fund: employee ₹50 + employer ₹100 per year per employee (current Labour Welfare Board circular — some older notes still show ₹20/₹40). Threshold 10 employees. Typical deduction in December, paid by 31 Dec / 15 Jan. Annual + the monthly view is in the calculator: LWF is annual, not a monthly payroll tax.