Labour Welfare Fund (LWF) Slab in Karnataka
Labour Welfare Fund
The Labour Welfare Fund (LWF) is a state-regulated, statutory contributory fund in India designed to support the social security, medical care, and general living standards of workers. It is financed through fixed periodic contributions pooled from employees, employers, and sometimes state governments.
The Karnataka Labour Welfare Board is an autonomous body of the Government and is established to promote the welfare of workers in the state and to strengthen them economically. The Karnataka Labour Welfare Fund Act, 1965 was enacted in the interest of implementing welfare schemes for the organised workers of the Karnataka Labour Welfare Board and providing social security schemes.
The government framed the Karnataka Labour Welfare Fund Rules in 1968 for this Act. The Karnataka Labour Welfare Board was established on 27-01-1969 with the aim of properly implementing the Act. Karnataka Workers' Welfare Fund Act, 1965 read with Section 4.The term of the members of the Board shall be three years with effect from the date of publication of the notification of the Government of Karnataka in exercise of the powers conferred by rule 10 of the Karnataka Labour Welfare Fund Rules, 1968.
Karnataka Labour Welfare Fund
The Karnataka Labour Welfare Fund (LWF) annual contribution structure requires ₹50 per year from the employee and ₹100 per year from the employer per eligible employee, totaling ₹150 annually. Following recent amendments, the applicability threshold expanded to cover establishments with 10 or more employees.
Contribution Rates Breakdown
Employee Share: ₹50 per employee annually
Employer Share: ₹100 per employer annually (per eligible employee)
Total Annual Contribution: ₹150 per employee
Key Compliance Rules & Timelines
Applicability: Applies to factories, motor omnibus services, and commercial establishments/shops/trusts employing 10 or more persons (lowered from the previous 50-employee limit).
Deduction Date: Employee contribution is typically deducted by December 31 each year.
Submission Deadline: Annual contributions and statements must be paid/submitted on or before January 15 of the following year via the Karnataka Labour Welfare Board Portal.
Karnataka Labour Welfare Fund Slab 2026
The Karnataka Labour Welfare Fund (LWF) is governed by the Karnataka Labour Welfare Fund Act, 1965 and administered by the Karnataka Labour Welfare Board. The Act extends throughout Karnataka.
For 2026, the contribution is a fixed annual amount per eligible employee, not a salary-based slab. The contribution was revised with effect from 10 January 2025.
Karnataka Labour Welfare Fund Contribution – 2026
| Contributor | Contribution per Employee / Year |
|---|---|
| Employee | ₹50 |
| Employer | ₹100 |
| Government | ₹50 |
| Total | ₹200 |
The amended Karnataka Act specifies ₹50 as the employee contribution, ₹100 as the employer contribution and ₹50 as the State Government contribution.
Is There a Salary-Wise LWF Slab?
No. Karnataka LWF is not calculated using salary ranges. The contribution is a fixed annual amount for employees covered under the Act.
Karnataka LWF Calculation Example
If a Karnataka establishment has 100 eligible employees:
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹50 | ₹5,000 |
| Employer contribution | 100 × ₹100 | ₹10,000 |
| Government contribution | 100 × ₹50 | ₹5,000 |
| Total LWF | ₹20,000 |
The employer is responsible for remitting the employee and employer contributions to the Board. The employee's contribution can be recovered from wages.
Karnataka LWF Due Date
The contribution relates to employees whose names are on the establishment's register on 31 December of the year. The employer and employee contributions are to be paid to the Board on or before 15 January of the following year.
For example, the contribution relating to employees registered on 31 December 2026 is generally payable by 15 January 2027.
Applicability
The Karnataka Labour Welfare Fund Act applies to eligible establishments in Karnataka. Current compliance references identify establishments employing 10 or more employees/persons as covered under the Act.
Covered establishments should therefore verify their employee count and statutory coverage before configuring payroll.
Karnataka LWF 2026 – Key Points
State: Karnataka
Governing law: Karnataka Labour Welfare Fund Act, 1965
Employee contribution: ₹50 per year
Employer contribution: ₹100 per year
Government contribution: ₹50 per year
Total contribution: ₹200 per eligible employee
Salary-based slab: No
Contribution frequency: Annual
Cut-off: Employee's name on register on 31 December
Payment due date: 15 January of the following year
Separate city-wise rate: No
Bengaluru Labour Welfare Fund Slab 2026
Bengaluru (Bangalore) follows the Karnataka Labour Welfare Fund (LWF) contribution structure applicable throughout Karnataka. There is no separate Labour Welfare Fund slab specifically for Bengaluru.
The Karnataka Labour Welfare Fund Act, 1965 was amended in 2025, increasing the statutory contribution. The amended rates are applicable for the 2026 payroll year.
Bengaluru Labour Welfare Fund Contribution – 2026
| Contributor | Contribution per Eligible Employee / Year |
|---|---|
| Employee | ₹50 |
| Employer | ₹100 |
| Government | ₹50 |
| Total | ₹200 |
Is There a Salary-Wise LWF Slab in Bengaluru?
No. Bengaluru LWF is not based on salary slabs. The contribution is a fixed annual amount for each employee covered under the Karnataka Labour Welfare Fund provisions.
Example: Bengaluru Company with 100 Employees
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹50 | ₹5,000 |
| Employer contribution | 100 × ₹100 | ₹10,000 |
| Government contribution | 100 × ₹50 | ₹5,000 |
| Total LWF | ₹20,000 |
The employee contribution may be recovered from wages, while the employer is responsible for remitting the applicable employee and employer contributions.
Bengaluru LWF Due Date
The contribution is based on employees whose names are on the establishment's register on 31 December. The employee and employer contributions are generally required to be paid to the Board on or before 15 January of the following year.
Therefore:
Who Is Covered in Bengaluru?
The Karnataka Labour Welfare Fund applies to establishments and employees falling within the statutory coverage of the Act. Employers should verify whether their establishment and workforce meet the applicable coverage conditions before configuring payroll.
Bengaluru employers may include establishments in sectors such as:
IT and software companies
Manufacturing units
Shops and commercial establishments
Service companies
Offices and other covered establishments
Other establishments covered by the Karnataka Labour Welfare Fund Act
Bengaluru LWF 2026 – Key Points
City: Bengaluru
State: Karnataka
Governing law: Karnataka Labour Welfare Fund Act, 1965
Employee contribution: ₹50 per year
Employer contribution: ₹100 per year
Government contribution: ₹50 per year
Total: ₹200 per eligible employee per year
Salary-based slab: No
Separate Bengaluru rate: No
Contribution frequency: Annual
General payment deadline: 15 January of the following year
Bengaluru LWF vs Professional Tax
| Particular | Labour Welfare Fund | Professional Tax |
|---|---|---|
| Nature | Welfare contribution | State tax |
| Salary-based | No | Slab-based |
| Employee LWF | ₹50/year | As applicable |
| Employer LWF | ₹100/year | Employer deducts PT |
| Government contribution | ₹50/year | Not applicable |
| Bengaluru-specific rate | No | Depends on applicable Karnataka PT provisions |
Mysuru Labour Welfare Fund Slab 2026
Mysuru (Mysore) follows the Karnataka Labour Welfare Fund (LWF) contribution structure applicable throughout Karnataka. There is no separate Labour Welfare Fund slab specifically for Mysuru.
The Karnataka Labour Welfare Fund Act, 1965 was amended to increase the annual contribution rates. The revised rates applicable in 2026 are ₹50 from the employee and ₹100 from the employer. The Karnataka Labour Welfare Board's current material confirms these rates.
Mysuru Labour Welfare Fund Contribution – 2026
| Contributor | Contribution per Eligible Employee / Year |
|---|---|
| Employee | ₹50 |
| Employer | ₹100 |
| Total payable to LWF | ₹150 |
The ₹50 employee + ₹100 employer = ₹150 is the amount remitted by the employer to the Welfare Fund. The State Government's statutory contribution is separate and is ₹50 per employee under the amended Act, making the overall contribution including the Government share ₹200.
Is There a Salary-Wise LWF Slab in Mysuru?
No. Karnataka LWF is not calculated according to salary ranges. It is a fixed annual contribution per covered employee.
Example: Mysuru Company with 100 Eligible Employees
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹50 | ₹5,000 |
| Employer contribution | 100 × ₹100 | ₹10,000 |
| Amount remitted by employer | ₹15,000 | |
| Government contribution | 100 × ₹50 | ₹5,000 |
| Overall statutory contribution | ₹20,000 |
The Karnataka Labour Welfare Board states that employees contribute ₹50 and employers ₹100 for each employee, with the employer remitting the combined ₹150 to the Welfare Fund.
Mysuru LWF Due Date
The annual contribution is based on the employees covered as of 31 December. The contribution is generally required to be remitted on or before 15 January of the following year. Current compliance references list 31 December as the deduction/cut-off date and 15 January as the submission deadline.
For example:
Who Is Covered in Mysuru?
The Karnataka Labour Welfare Fund applies to establishments and employees falling within the statutory coverage of the Act. Covered establishments can include:
Factories
Manufacturing establishments
Shops and commercial establishments
Service establishments
Offices and other covered establishments
Other establishments falling within the Act
Employers should verify the statutory coverage applicable to their particular establishment before configuring payroll.
Mysuru LWF 2026 – Key Points
City: Mysuru
State: Karnataka
Governing law: Karnataka Labour Welfare Fund Act, 1965
Employee contribution: ₹50 per year
Employer contribution: ₹100 per year
Amount remitted by employer: ₹150 per employee
Government contribution: ₹50 per employee
Overall contribution including Government share: ₹200
Salary-based slab: No
Separate Mysuru rate: No
Contribution frequency: Annual
General payment deadline: 15 January of the following year
Mysuru LWF vs Professional Tax
| Particular | Labour Welfare Fund | Professional Tax |
|---|---|---|
| Nature | Welfare contribution | State tax |
| Salary-based | No | Slab-based |
| Employee LWF | ₹50/year | As applicable |
| Employer LWF | ₹100/year | Employer deducts PT |
| Government contribution | ₹50/year | Not applicable |
| Mysuru-specific LWF rate | No | As applicable under Karnataka rules |
Hubballi-Dharwad Labour Welfare Fund Slab 2026
Hubballi-Dharwad follows the Karnataka Labour Welfare Fund (LWF) contribution structure applicable throughout Karnataka. There is no separate Labour Welfare Fund slab specifically for Hubballi-Dharwad.
The Karnataka Labour Welfare Fund Act, 1965 was amended in 2025 to increase the contribution rates. The revised rates apply for the 2026 payroll year.
Hubballi-Dharwad Labour Welfare Fund Contribution – 2026
| Contributor | Contribution per Eligible Employee / Year |
|---|---|
| Employee | ₹50 |
| Employer | ₹100 |
| Government | ₹50 |
| Total | ₹200 |
The Karnataka Labour Welfare Board also provides information on the revised ₹50 employee + ₹100 employer + ₹50 Government contribution structure.
Is There a Salary-Wise LWF Slab in Hubballi-Dharwad?
No. Karnataka LWF is not calculated based on salary slabs. It is a fixed annual contribution for each eligible employee covered under the Act.
Example: Hubballi-Dharwad Company with 100 Employees
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹50 | ₹5,000 |
| Employer contribution | 100 × ₹100 | ₹10,000 |
| Government contribution | 100 × ₹50 | ₹5,000 |
| Total LWF contribution | ₹20,000 |
The employee contribution is recovered from the employee, while the employer contributes its statutory share and handles the remittance.
Hubballi-Dharwad LWF Due Date
The Karnataka Labour Welfare Fund contribution is associated with employees covered as of 31 December. The applicable contribution is generally payable by 15 January of the following year.
Therefore:
The 2025 amendment increased the contribution rates, while a further 2026 amendment changed certain establishment coverage and payment-related provisions, including the employee threshold and online banking procedure.
Who Is Covered in Hubballi-Dharwad?
Depending on the statutory coverage, establishments in Hubballi-Dharwad may include:
Factories and manufacturing units
Shops and commercial establishments
Service establishments
Offices
Other establishments covered by the Karnataka Labour Welfare Fund Act
Employers should verify the applicable statutory coverage for their establishment before configuring payroll.
Hubballi-Dharwad LWF 2026 – Key Points
City: Hubballi-Dharwad
State: Karnataka
Governing law: Karnataka Labour Welfare Fund Act, 1965
Employee contribution: ₹50 per year
Employer contribution: ₹100 per year
Government contribution: ₹50 per year
Total contribution: ₹200 per eligible employee
Salary-based slab: No
Separate Hubballi-Dharwad rate: No
Contribution frequency: Annual
General payment deadline: 15 January of the following year
Hubballi-Dharwad LWF vs Professional Tax
| Particular | Labour Welfare Fund | Professional Tax |
|---|---|---|
| Nature | Welfare contribution | State tax |
| Salary-based | No | Slab-based |
| Employee contribution | ₹50/year | As applicable |
| Employer contribution | ₹100/year | Employer deducts PT |
| Government contribution | ₹50/year | Not applicable |
| City-specific LWF rate | No | As applicable under Karnataka provisions |
Mangaluru Labour Welfare Fund Slab 2026
Mangaluru (Mangalore) follows the Karnataka Labour Welfare Fund (LWF) contribution structure applicable throughout Karnataka. There is no separate Labour Welfare Fund slab specifically for Mangaluru.
The governing legislation is the Karnataka Labour Welfare Fund Act, 1965. The contribution rates were increased through the 2025 amendment, and a further amendment in January 2026 changed certain coverage and payment provisions.
Mangaluru Labour Welfare Fund Contribution – 2026
| Contributor | Contribution per Eligible Employee / Year |
|---|---|
| Employee | ₹50 |
| Employer | ₹100 |
| Government | ₹50 |
| Total | ₹200 |
The contribution is not salary-based. It is a fixed annual contribution for eligible employees covered by the Karnataka LWF provisions.
Is There a Salary-Wise LWF Slab in Mangaluru?
No. Mangaluru LWF does not have salary ranges such as ₹15,000, ₹25,000 or ₹50,000. The applicable contribution is a fixed amount per covered employee.
Example: Mangaluru Company with 100 Eligible Employees
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹50 | ₹5,000 |
| Employer contribution | 100 × ₹100 | ₹10,000 |
| Government contribution | 100 × ₹50 | ₹5,000 |
| Total LWF contribution | ₹20,000 |
The employee's ₹50 contribution is recovered through payroll, while the employer contributes ₹100 and handles the statutory remittance.
Mangaluru LWF Due Date
The Karnataka LWF contribution is linked to the employees covered as of 31 December. The applicable annual contribution is generally payable by 15 January of the following year.
Therefore:
The 2026 amendment also introduced provisions relating to online/e-banking payment to the Board.
Who Is Covered in Mangaluru?
Depending on the statutory conditions, establishments in Mangaluru may include:
Factories and manufacturing units
Shops and commercial establishments
Service establishments
Offices
Other establishments covered under the Karnataka Labour Welfare Fund Act
Employers should verify the statutory coverage applicable to their establishment before configuring payroll.
Mangaluru LWF 2026 – Key Points
City: Mangaluru
State: Karnataka
Governing law: Karnataka Labour Welfare Fund Act, 1965
Employee contribution: ₹50 per year
Employer contribution: ₹100 per year
Government contribution: ₹50 per year
Total contribution: ₹200 per eligible employee
Salary-based slab: No
Separate Mangaluru rate: No
Contribution frequency: Annual
General payment deadline: 15 January of the following year
Mangaluru LWF vs Professional Tax
| Particular | Labour Welfare Fund | Professional Tax |
|---|---|---|
| Nature | Welfare contribution | State tax |
| Salary-based | No | Slab-based |
| Employee LWF | ₹50/year | As applicable |
| Employer LWF | ₹100/year | Employer deducts PT |
| Government contribution | ₹50/year | Not applicable |
| Mangaluru-specific LWF rate | No | As applicable under Karnataka provisions |
Belagavi Labour Welfare Fund Slab 2026
Belagavi (Belgaum) follows the Karnataka Labour Welfare Fund (LWF) contribution structure applicable throughout Karnataka. There is no separate Labour Welfare Fund slab specifically for Belagavi. The Karnataka Labour Welfare Fund Act, 1965 extends across the state.
For 2026, the contribution is a fixed annual amount per eligible employee, not a salary-based slab. The contribution rates were increased with effect from 10 January 2025.
Belagavi Labour Welfare Fund Contribution – 2026
| Contributor | Contribution per Eligible Employee / Year |
|---|---|
| Employee | ₹50 |
| Employer | ₹100 |
| Government | ₹50 |
| Total | ₹200 |
Under Section 7-A of the amended Act, ₹50 is payable by the employee, ₹100 by the employer and ₹50 by the State Government for an employee whose name is on the establishment register on 31 December.
Is There a Salary-Wise LWF Slab in Belagavi?
No. Belagavi LWF is not calculated according to salary ranges. The contribution is a fixed annual amount for each employee covered by the Karnataka Labour Welfare Fund provisions.
Example: Belagavi Company with 100 Eligible Employees
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹50 | ₹5,000 |
| Employer contribution | 100 × ₹100 | ₹10,000 |
| Government contribution | 100 × ₹50 | ₹5,000 |
| Total LWF contribution | ₹20,000 |
The employer can recover the ₹50 employee contribution from wages and is responsible for paying the employee and employer contributions to the Board.
Belagavi LWF Due Date
For employees whose names are on the establishment register on 31 December, the employer's and employee's contributions for that year must generally be paid to the Karnataka Labour Welfare Board on or before 15 January of the following year.
Therefore:
The 2026 amendment also provides for payment through online channels such as Net Banking, NEFT, RTGS and UPI, in addition to the specified payment methods.
Who Is Covered in Belagavi?
Establishments in Belagavi should determine coverage under the Karnataka Labour Welfare Fund Act based on their establishment type and applicable statutory conditions.
Potentially covered workplaces may include:
Factories and manufacturing units
Shops and commercial establishments
Service establishments
Offices
Other establishments covered under the Karnataka Labour Welfare Fund Act
Belagavi LWF 2026 – Key Points
City: Belagavi
State: Karnataka
Governing law: Karnataka Labour Welfare Fund Act, 1965
Employee contribution: ₹50 per year
Employer contribution: ₹100 per year
Government contribution: ₹50 per year
Total contribution: ₹200 per eligible employee
Salary-based slab: No
Separate Belagavi rate: No
Contribution frequency: Annual
Register cut-off: 31 December
General payment deadline: 15 January of the following year
Belagavi LWF vs Professional Tax
| Particular | Labour Welfare Fund | Professional Tax |
|---|---|---|
| Nature | Welfare contribution | State tax |
| Salary-based | No | Slab-based |
| Employee LWF | ₹50/year | As applicable |
| Employer LWF | ₹100/year | Employer deducts PT |
| Government contribution | ₹50/year | Not applicable |
| Belagavi-specific LWF rate | No | As applicable under Karnataka provisions |
Conclusion
The Karnataka Labour Welfare Fund (LWF) annual contribution structure requires ₹50 per year from the employee and ₹100 per year from the employer per eligible employee, totaling ₹150 annually. Following recent amendments, the applicability threshold expanded to cover establishments with 10 or more employees.
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