Tamil Nadu Labour Welfare Fund (LWF). Under the Tamil Nadu Labour Welfare Fund Act, 1972, applicable establishments—such as factories, commercial shops, IT/ITeS firms, and catering businesses with 5 or more employees—must make fixed annual contributions. Rates are set at ₹20 per employee, ₹40 per employer, and ₹20 from the Government, totaling ₹80 annually per worker.

Professional Tax (PT) in Tamil Nadu is a state-level tax levied by local urban bodies—including Municipal Corporations, Municipalities, and Town Panchayats—on individuals earning income through employment, professions, trades, or callings.