This article details the Odisha Labour Welfare Fund (LWF) statutory guidelines for 2026 under the Odisha Labour Welfare Fund Act. Unlike wage-scaled slabs, Odisha enforces a flat annual contribution of ₹60 per eligible employee (split half-yearly as ₹20 from the employee and ₹40 from the employer). It outlines compliance deadlines (15 July and 15 January).

The Government of Odisha completely abolished Professional Tax across the state effective April 1, 2026. Under the new framework, salaried employees and professionals no longer have professional tax deducted from their income, and employers are exempt from filing future returns.