Labour Welfare Fund (LWF) Slab in Kerala
Labour Welfare Fund
In Kerala, Labour Welfare Fund (LWF) contributions vary depending on the category of the establishment (such as standard factories/plantations versus shops and commercial establishments or IT units), functioning under distinct state acts with specific rates and frequencies.
Contribution Rates & Frequencies
- Shops and Commercial Establishments (under the Kerala Shops and Commercial Establishments Workers Welfare Fund Act, 2006):
- Employee Contribution: ₹50 per month
- Employer Contribution: ₹50 per month per employee
- Frequency: Monthly
- Due Date: By the 5th of the succeeding month
- IT / ITES Sector Companies:
- Employee Contribution: ₹100 per month
- Employer Contribution: ₹100 per month
- Frequency: Monthly
- Factories, Plantations, and Motor Transport Undertakings (under the Kerala Labour Welfare Fund Act, 1975):
- Employee Contribution: ₹4 per half-year
- Employer Contribution: ₹8 per half-year per employee
- Frequency: Half-yearly
- Due Date: Before July 15th (for the first half) and January 15th (for the second half)
Kerala Labour Welfare Fund Slab 2026
The Kerala Labour Welfare Fund (LWF) is governed by the Kerala Labour Welfare Fund Act, 1975 and administered by the Kerala Labour Welfare Fund Board. The Board covers eligible factories, plantations and other establishments specified under the Act.
For 2026, Kerala has different contribution structures depending on the type of establishment. Therefore, unlike Tamil Nadu, it is important to identify whether the establishment is covered under the Kerala Shops and Commercial Establishments Workers' Welfare Fund Scheme or the Kerala Labour Welfare Fund Act.
Kerala Labour Welfare Fund Slab 2026 – Shops & Commercial Establishments
For establishments covered by the Kerala Shops and Commercial Establishments Workers' Welfare Fund Scheme, the current contribution is ₹50 per month from the employee and ₹50 per month from the employer. The revised rate applies from April 2025.
| Contributor | Monthly Contribution | Annual Contribution |
|---|---|---|
| Employee | ₹50 | ₹600 |
| Employer | ₹50 | ₹600 |
| Total | ₹100 | ₹1,200 |
Important: This is not a salary-based slab. The contribution is a fixed amount per covered employee.
Kerala LWF – Factories and Other Covered Establishments
The Kerala Labour Welfare Fund Act separately covers factories, plantations and other establishments falling within the statutory definition.
The Kerala Labour Welfare Fund Board's published Act currently contains the statutory contribution provision of ₹4 from the employee and ₹8 from the employer per half-year, although the Board has also published a notice that an increase in the contribution rate has been under consideration.
Therefore, employers should not automatically apply the ₹50 + ₹50 monthly Shops & Establishments rate to factories. The establishment's specific statutory coverage must first be determined.
Kerala LWF 2026 – Quick Comparison
| Establishment Type | Employee Contribution | Employer Contribution | Frequency |
|---|---|---|---|
| Shops & Commercial Establishments | ₹50 | ₹50 | Monthly |
| Factories/other establishments under Kerala LWF Act | ₹4 | ₹8 | Half-yearly* |
*The Kerala Labour Welfare Fund Act provides for half-yearly contributions.
Example – Shops & Commercial Establishment
If a covered establishment in Kerala has 100 eligible employees:
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹50 × 12 | ₹60,000 |
| Employer contribution | 100 × ₹50 × 12 | ₹60,000 |
| Total annual contribution | ₹1,20,000 |
Key Points for Kerala LWF 2026
- State: Kerala
- Primary legislation: Kerala Labour Welfare Fund Act, 1975
- Shops & Commercial Establishments: ₹50 employee + ₹50 employer per month
- Annual Shops & Establishments contribution: ₹1,200 per employee, including both shares
- Salary-based slab: No
- Factories and other covered establishments: Separate statutory contribution provisions apply.
- Authority: Kerala Labour Welfare Fund Board.
Thiruvananthapuram Labour Welfare Fund Slab 2026
Thiruvananthapuram follows the Kerala Labour Welfare Fund contribution structure applicable across Kerala. There is no separate Labour Welfare Fund slab specifically for Thiruvananthapuram.
The Kerala Labour Welfare Fund Board administers the Fund under the Kerala Labour Welfare Fund Act, 1975. The Act covers eligible factories, plantations, motor transport undertakings, shops/commercial establishments and other establishments falling within its statutory coverage.
Thiruvananthapuram LWF Contribution – 2026
The current Board information states that each covered employee contributes ₹45 per half-year, and the employer contributes ₹45 per half-year for that employee. Contributions are payable before 15 July and 15 January for the respective half-years.
| Contributor | Per Half-Year | Per Year |
|---|---|---|
| Employee | ₹45 | ₹90 |
| Employer | ₹45 | ₹90 |
| Total | ₹90 | ₹180 |
Important: The Kerala Labour Welfare Fund Board's current website is the better reference for the contribution amount; its Act/FAQ pages still display older ₹4/₹8 figures in places. The Board's current "About Us" page specifically states the ₹45 + ₹45 rate.
Is There a Salary-Wise LWF Slab?
No. Kerala LWF is not calculated using salary ranges such as ₹15,000, ₹25,000 or ₹50,000. The contribution is a fixed statutory amount for covered employees.
Example: Thiruvananthapuram Company with 100 Eligible Employees
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹45 × 2 | ₹9,000 |
| Employer contribution | 100 × ₹45 × 2 | ₹9,000 |
| Total annual LWF | ₹18,000 |
LWF Payment Due Dates
For the current contribution structure, the Kerala Labour Welfare Fund Board states that employers should remit both the employer and employee contributions:
- First half-year: Before 15 July
- Second half-year: Before 15 January
The employer is responsible for collecting the employee contribution and remitting both portions to the Fund.
Who Is Covered in Thiruvananthapuram?
Depending on the statutory conditions, covered establishments can include:
- Factories
- Plantations
- Motor transport undertakings
- Shops and commercial establishments
- Other establishments covered under the Kerala Labour Welfare Fund Act
The Board also operates a Thiruvananthapuram district office for Labour Welfare Fund matters.
Thiruvananthapuram LWF 2026 – Key Points
- City: Thiruvananthapuram
- State: Kerala
- Governing legislation: Kerala Labour Welfare Fund Act, 1975
- Employee contribution: ₹45 per half-year
- Employer contribution: ₹45 per half-year
- Employee annual contribution: ₹90
- Employer annual contribution: ₹90
- Total annual contribution: ₹180 per eligible employee
- Salary-based slab: No
- Separate Thiruvananthapuram rate: No
- Payment frequency: Half-yearly
Kochi Labour Welfare Fund Slab 2026
Kochi follows the Kerala Labour Welfare Fund (LWF) contribution structure applicable across Kerala. There is no separate Labour Welfare Fund slab specifically for Kochi. The Kerala Labour Welfare Fund Board administers the Fund under the Kerala Labour Welfare Fund Act, 1975.
For 2026, the Board's current published contribution information states that each employee contributes ₹45 per half-year and the employer contributes ₹45 per half-year.
Kochi Labour Welfare Fund Contribution – 2026
| Contributor | Per Half-Year | Per Year |
|---|---|---|
| Employee | ₹45 | ₹90 |
| Employer | ₹45 | ₹90 |
| Total | ₹90 | ₹180 |
Is There a Salary-Wise LWF Slab in Kochi?
No. Kerala LWF is not calculated according to salary ranges such as ₹15,000, ₹25,000 or ₹50,000. It is a fixed statutory contribution for eligible employees.
Example: Kochi Company with 100 Eligible Employees
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹45 × 2 | ₹9,000 |
| Employer contribution | 100 × ₹45 × 2 | ₹9,000 |
| Total annual LWF | ₹18,000 |
The employer is responsible for remitting both the employee and employer contributions to the Fund.
Kochi LWF Payment Due Dates
The Kerala Labour Welfare Fund Board states that contributions should be paid:
- First half-year: Before 15 July
- Second half-year: Before 15 January
Who Is Covered in Kochi?
The Kerala Labour Welfare Fund applies to eligible establishments covered by the Act, including:
- Factories covered under the Factories Act, 1948
- Plantations covered under the Plantation Labour Act, 1951
- Other establishments falling within the statutory definition under the Kerala Labour Welfare Fund Act, 1975
Kochi is served by the Ernakulam Labour Welfare Fund Inspector's office, located in Kochi.
Kochi LWF 2026 – Key Points
- City: Kochi
- State: Kerala
- Governing law: Kerala Labour Welfare Fund Act, 1975
- Employee contribution: ₹45 per half-year
- Employer contribution: ₹45 per half-year
- Employee annual contribution: ₹90
- Employer annual contribution: ₹90
- Total annual contribution: ₹180 per eligible employee
- Salary-based slab: No
- Separate Kochi rate: No
- Payment frequency: Half-yearly
Kollam Labour Welfare Fund Slab 2026
Kollam follows the Kerala Labour Welfare Fund (LWF) contribution structure applicable across Kerala. There is no separate Labour Welfare Fund slab specifically for Kollam. The Fund is governed by the Kerala Labour Welfare Fund Act, 1975 and administered by the Kerala Labour Welfare Fund Board.
The Board's current published information states that an eligible employee contributes ₹45 per half-year, with an equal ₹45 employer contribution.
Kollam Labour Welfare Fund Contribution – 2026
| Contributor | Per Half-Year | Per Year |
|---|---|---|
| Employee | ₹45 | ₹90 |
| Employer | ₹45 | ₹90 |
| Total | ₹90 | ₹180 |
Is There a Salary-Wise LWF Slab in Kollam?
No. Kerala Labour Welfare Fund is not calculated based on salary ranges such as ₹15,000, ₹25,000 or ₹50,000. It is a fixed statutory contribution for eligible employees.
Example: Kollam Company with 100 Eligible Employees
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹45 × 2 | ₹9,000 |
| Employer contribution | 100 × ₹45 × 2 | ₹9,000 |
| Total annual LWF | ₹18,000 |
The employer is responsible for collecting the employee contribution and remitting both the employee and employer portions.
Kollam LWF Payment Due Dates
The Kerala Labour Welfare Fund Board currently specifies:
- First half-year: Before 15 July
- Second half-year: Before 15 January
Who Is Covered in Kollam?
The Kerala Labour Welfare Fund applies to eligible establishments covered under the Act, including:
- Factories
- Plantations
- Other establishments covered by the Kerala Labour Welfare Fund Act
- Employees satisfying the statutory definition of an employee
The Board has a dedicated Labour Welfare Fund Inspector (Kollam) office for the district.
Kollam LWF 2026 – Key Points
- City: Kollam
- State: Kerala
- Governing law: Kerala Labour Welfare Fund Act, 1975
- Employee contribution: ₹45 per half-year
- Employer contribution: ₹45 per half-year
- Employee annual contribution: ₹90
- Employer annual contribution: ₹90
- Total annual contribution: ₹180 per eligible employee
- Salary-based slab: No
- Separate Kollam rate: No
- Payment frequency: Half-yearly
Kannur Labour Welfare Fund Slab 2026
Kannur follows the Kerala Labour Welfare Fund (LWF) contribution structure applicable throughout Kerala. There is no separate Labour Welfare Fund slab specifically for Kannur. The Kerala Labour Welfare Fund Board administers the Fund under the Kerala Labour Welfare Fund Act, 1975. The Act extends throughout Kerala.
The Board's current About Us page states that an employee contributes ₹45 per half-year and the employer contributes ₹45 per half-year for each covered employee.
Kannur Labour Welfare Fund Contribution – 2026
| Contributor | Per Half-Year | Per Year |
|---|---|---|
| Employee | ₹45 | ₹90 |
| Employer | ₹45 | ₹90 |
| Total | ₹90 | ₹180 |
Is There a Salary-Wise LWF Slab in Kannur?
No. Kerala Labour Welfare Fund is not calculated according to salary ranges such as ₹15,000, ₹25,000 or ₹50,000. It is a fixed statutory contribution for eligible employees.
Example: Kannur Company with 100 Eligible Employees
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹45 × 2 | ₹9,000 |
| Employer contribution | 100 × ₹45 × 2 | ₹9,000 |
| Total annual LWF | ₹18,000 |
The employer is responsible for remitting both the employee and employer contributions to the Fund.
Kannur LWF Payment Due Dates
The Kerala Labour Welfare Fund Board states that contributions should be paid:
- First half-year: Before 15 July
- Second half-year: Before 15 January
The applicable rules also provide for recovery of the employee contribution from wages and require employers to remit both contributions.
Who Is Covered in Kannur?
The Kerala Labour Welfare Fund applies to eligible establishments covered under the Act, including:
- Factories
- Plantations
- Other establishments covered by the Kerala Labour Welfare Fund Act
- Employees satisfying the applicable statutory conditions
The Board has a dedicated Labour Welfare Fund Inspector (Kannur/Kasaragod) office at Kannur.
Kannur LWF 2026 – Key Points
- City: Kannur
- State: Kerala
- Governing law: Kerala Labour Welfare Fund Act, 1975
- Employee contribution: ₹45 per half-year
- Employer contribution: ₹45 per half-year
- Employee annual contribution: ₹90
- Employer annual contribution: ₹90
- Total annual contribution: ₹180 per eligible employee
- Salary-based slab: No
- Separate Kannur rate: No
- Payment frequency: Half-yearly
Conclusion
In Kerala, Labour Welfare Fund (LWF) contributions vary depending on the category of the establishment (such as standard factories/plantations versus shops and commercial establishments or IT units), functioning under distinct state acts with specific rates and frequencies.
With InnBuilt, businesses can be managed by individual State Labour Welfare Boards by turning on the Labour Welfare Fund (LWF) for Kerala, while managing attendance, leave, shifts, and payroll from one platform.