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).

This article explains the Punjab Labour Welfare Fund (LWF), a statutory contribution by employers, employees, and the state government designed to provide social security and improve working conditions for unorganized sector workers. It outlines the applicable rules, including a monthly contribution rate of ₹5 from the employee and ₹20 from the employer for workers earning up to ₹10,000 per month.

The Labour Welfare Fund (LWF) is not applicable in Rajasthan, as the state has not enacted a standalone LWF Act. Consequently, establishments operating in Rajasthan have no statutory employee or employer LWF deduction requirements or salary slabs. Standard central payroll provisions like EPF, ESI, and Gratuity remain applicable.

The Labour Welfare Fund (LWF) is not applicable in the state of Sikkim. There is no active state LWF act or statutory contribution slab required for either employers or employees for standard commercial payroll operations (Employee Deduction: ₹0, Employer Contribution: ₹0).

ripura does not currently have an operative standalone Labour Welfare Fund (LWF) Act for private-sector commercial establishments. As a result, there are no salary-based contribution slabs, and both employee and employer LWF deductions remain at ₹0.

The Labour Welfare Fund (LWF) is not applicable in Uttar Pradesh as the state has not enacted a standalone LWF Act. Consequently, there are no statutory LWF deductions, employer contributions, or filing requirements for payroll in the state.

Uttarakhand does not have a standalone Labour Welfare Fund (LWF) Act or state-level contribution slabs. Consequently, there are no mandatory LWF deductions or contributions required from employees or employers in the state. Central statutory compliances such as EPF, ESI, Gratuity, and Uttarakhand Minimum Wage revisions continue to apply normally.

The West Bengal Labour Welfare Fund (LWF) Act, 1974 requires covered establishments to make half-yearly contributions to support worker welfare and social security. Under the revised rates effective from 2024 through 2026, the contribution is ₹3 from the employee and ₹30 from the employer (totaling ₹33 per employee half-yearly), payable by July 15 and January 15 across all West Bengal regions, including Kolkata, Howrah, Asansol, Bidhannagar, and Durgapur.