Labour welfare fund
When to pay, how much.
Karnataka Labour Welfare Fund: ₹50 from the employee and ₹100 from the employer, per year per employee, with the State Government adding ₹50 of its own. Section 7A(2) of the Karnataka Labour Welfare Fund Act, 1965, as substituted by the Karnataka Labour Welfare Fund (Amendment) Act, 2024 — Karnataka Act 5 of 2025, gazetted 10 January 2025 and in force at once. It replaced ₹20 / ₹40 / ₹20, which had been set in 2017.
The figures are often attributed to a Labour Welfare Board circular. There is none, and there could not be: the amounts are written into the Act, and section 19(2) gives no power to vary them by rule — only an amending Act can move them.
Who pays: a factory is covered whatever its headcount, and other establishments only above fifty persons (section 2(4)). Liability attaches to whoever is on the register on 31 December, and the employer pays the Board by 15 January; the employee’s ₹50 may be deducted only from December wages, and the employer’s ₹100 may never be recovered from the employee. LWF is annual, not a monthly payroll tax — the monthly view in the calculator is a spread, not a due date.
Would you rather we did this?
You can ask us to take it on. A person picks the request up, prepares it and files it by hand — nothing on this site is submitted to any department automatically, and we tell you where it has got to.
What to have ready
- The establishment's registration document — “Upload Industry Reg. Doc” on the Board's form
- The director's signature, as an upload
- The establishment's seal, as an upload
- District, taluk, industry, the Act you are registered under, category, director's name, address, e-mail and phone, all entered on the form
Karnataka Labour Welfare Board's own industry registration form at klwbapps.karnataka.gov.in — its three file uploads read off the form itself.
- Who decides
- Karnataka Labour Welfare Board
- How long it takes
- The Board sets no time to register, but contributions must reach it before 15 January to avoid interest.