Karnataka PT exemption lifted to ₹25,000
Nil up to ₹25,000 a month. Above that ₹200 (₹300 in February), annual cap ₹2,500.
Karnataka LWF raised to ₹50 / ₹100 / ₹50
Karnataka Act 5 of 2025 substituted the contribution in s.7A(2) of the 1965 Act: employee ₹50, employer ₹100, State Government ₹50 a year, up from ₹20 / ₹40 / ₹20. In force at once from 10 January 2025. Liability attaches to the register on 31 December and is paid to the Board by 15 January; the employee's share may be deducted only from December wages.
KA S&E
Register the shop within 30 days
Karnataka S&E registration is due within 30 days of the establishment commencing work (section 4(3)). How long it then lasts is in conflict: section 4(4) still fixes five years, while section 4(5) as substituted by Karnataka Act 38 of 2026 says it lasts until closure. See the licences page — this desk does not say which governs. Keep the number on the appointment letter.