Labour Welfare Fund (LWF) Slab in Odisha
Odisha Labour Welfare Fund
"Labour Welfare Fund" (LWF) is a statutory endowment contributed by Employer, Employee and by the Government Odisha to improve the working conditions, to provide social security and to raise the living standards of Laborers and Workers in unorganized sectors. The quantum and periodicity of contribution is fixed by the respective State Labour Welfare Board. This page will show the exact quantum, state wise.
What is Labour Welfare Fund?
Labour welfare is an aid in the form of money or necessities for those in need. It provides facilities to labourers in order to improve their working conditions, provide social security, and raise their standard of living.
To justify the above statement, various state legislatures have enacted an Act exclusively focusing on welfare of the workers, known as the Labour Welfare Fund Act. The Labour Welfare Fund Act incorporates various services, benefits and facilities offered to the employee by the employer. Such facilities are offered by the means of contribution from the employer and the employee. However, the rate of contribution may differ from one state to another.
Scope of Labour Welfare Fund Act
The scope of this Act is extended to housing, family care & worker's health service by providing medical examination, clinic for general treatment, infant welfare, women’s general education, workers activity facilities, marriage, education, funeral etc. State specific Labour Welfare Funds are funded by contributions from the employer, employee and in a few states, the government also.
Applicability of the Act
In order to provide social security to workers, the government has introduced the Labour Welfare Fund Act. This act has been implemented only in 16 states out of 37 states including union territories.
In Odisha, the Labour Welfare Fund (LWF) contribution is a flat rate rather than a wage-scaled slab. The total contribution is ₹60 per employee per year, split half-yearly as ₹20 from the employee and ₹40 from the employer.
Contribution Breakdown
- Employee Share: ₹20 per half-year
- Employer Share: ₹40 per half-year
- Total Contribution: ₹60 per half-year/employee
Due Dates and Filing Schedule
- June Period (Jan to June): Deduction made in June; remittance and returns due by 15th July
- December Period (July to Dec): Deduction made in December; remittance and returns due by 15th January
Applicability and Exemptions
- Applicability: Applies to establishments, factories, motor transport undertakings, shops, and commercial establishments employing 20 or more persons.
- Exemptions: Managerial/supervisory staff, apprentices, and part-time workers are generally exempt from contributing.
Odisha Labour Welfare Fund Slab 2026
Odisha has a Labour Welfare Fund (LWF) governed by the Odisha Labour Welfare Fund Act, 1996 and the applicable rules. For 2026, the contribution is a fixed amount rather than a percentage of salary. The official Odisha labour portal states that the employee contribution is ₹20 per year and the employer contribution is ₹40 per employee per year.
Odisha Labour Welfare Fund Contribution – 2026
| Contribution | Employee | Employer | Total |
|---|---|---|---|
| Annual | ₹20 | ₹40 | ₹60 |
| Per contribution cycle | ₹20 | ₹40 | ₹60 |
The statutory contribution is ₹20 from the employee and ₹40 from the employer for each covered employee per year.
Odisha LWF 2026 at a Glance
- State: Odisha
- Applicable law: Odisha Labour Welfare Fund Act, 1996
- Employee contribution: ₹20 per year
- Employer contribution: ₹40 per employee per year
- Total contribution: ₹60 per employee per year
- Salary-based slab: No
- Contribution: Fixed amount
- Payment schedule: By 15 January and 15 July, according to the applicable employee register period.
Important clarification on "slab"
Odisha LWF is not a salary-wise slab such as ₹10,000 salary = one rate and ₹20,000 salary = another rate.
For a covered employee, the contribution is fixed:
- Employee = ₹20/year
- Employer = ₹40/year
- Total = ₹60/year
Odisha LWF Payment Schedule – 2026
The Odisha Labour Welfare Fund rules require employers to remit contributions twice during the year based on the employee registers maintained as of 31 December and 30 June. The official Odisha portal specifies the following deadlines:
| Employee register date | Payment deadline | Employee contribution | Employer contribution |
|---|---|---|---|
| 31 December 2025 | 15 January 2026 | ₹20 | ₹40 |
| 30 June 2026 | 15 July 2026 | ₹20 | ₹40 |
| 31 December 2026 | 15 January 2027 | ₹20 | ₹40 |
The contribution is annual for each employee, while the statutory remittance mechanism operates through these prescribed payment dates.
Odisha LWF Calculation Example
Suppose an eligible establishment has 100 covered employees.
Annual Contribution
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹20 | ₹2,000 |
| Employer contribution | 100 × ₹40 | ₹4,000 |
| Total LWF | 100 × ₹60 | ₹6,000 |
Per Employee
- Employee: ₹20/year
- Employer: ₹40/year
- Total: ₹60/year
Who Is Covered Under Odisha LWF?
The Odisha Labour Welfare Fund Act covers employees working in coverable establishments. The Odisha government portal states that a person employed to perform skilled, unskilled, manual, supervisory, clerical or technical work in a coverable establishment for 30 days during the preceding 12 months is treated as an employee for the purpose of the Act.
Employers should therefore check both:
- Whether the establishment is covered; and
- Whether the individual employee satisfies the statutory definition.
Does Odisha Have City-Wise LWF Slabs?
No. The LWF contribution is prescribed under the Odisha state-level legislation rather than separate city-wise slabs.
The same general rate applies to covered establishments in cities such as: Bhubaneswar, Cuttack, Rourkela, Berhampur, Sambalpur, Puri, Balasore, Jharsuguda, Angul, Bargarh, Baripada, and Bhadrak.
Therefore, Bhubaneswar LWF, Cuttack LWF, Rourkela LWF and other city-specific Odisha LWF pages should use the state-level contribution of ₹20 employee + ₹40 employer, unless a later notification changes the rate.
Is Odisha LWF Salary-Based?
No. Unlike a professional tax slab, Odisha LWF does not vary according to the employee's salary.
| Monthly salary | Employee LWF | Employer LWF |
|---|---|---|
| ₹15,000 | ₹20/year | ₹40/year |
| ₹25,000 | ₹20/year | ₹40/year |
| ₹40,000 | ₹20/year | ₹40/year |
| ₹60,000 | ₹20/year | ₹40/year |
Payroll Compliance Note
For Odisha payroll in 2026, the standard LWF configuration should be:
- Employee LWF = ₹20 per year
- Employer LWF = ₹40 per employee per year
- Total LWF = ₹60 per employee per year
The employer should also ensure that the establishment and employees fall within the scope of the Odisha Labour Welfare Fund Act, 1996 and that the prescribed Form F and payment timelines are followed. The Odisha government's PAReSHRAM portal specifically provides the contribution process and deadlines.
Official reference: Odisha Labour Welfare Fund Act – PAReSHRAM
Bhubaneswar Labour Welfare Fund Slab 2026
Bhubaneswar follows the Odisha Labour Welfare Fund (LWF) provisions. There is no separate Labour Welfare Fund slab specifically for Bhubaneswar. The applicable state-level framework is the Odisha Labour Welfare Fund Act and Rules. The Odisha government's PAReSHRAM portal currently specifies an employee contribution of ₹20 per year and an employer contribution of ₹40 per employee per year.
Bhubaneswar Labour Welfare Fund Contribution – 2026
| Contribution | Employee | Employer | Total |
|---|---|---|---|
| Annual | ₹20 | ₹40 | ₹60 |
| Per employee per year | ₹20 | ₹40 | ₹60 |
Bhubaneswar LWF 2026 at a Glance
- City: Bhubaneswar
- State: Odisha
- Applicable law: Odisha Labour Welfare Fund Act
- Employee contribution: ₹20 per year
- Employer contribution: ₹40 per employee per year
- Total contribution: ₹60 per employee per year
- Salary-based slab: No
- Contribution type: Fixed amount
- Payment mechanism: Through the prescribed Form F and statutory payment dates
Is Bhubaneswar LWF Salary-Based?
No. Odisha Labour Welfare Fund is not calculated according to salary slabs.
For an eligible employee:
- Employee LWF = ₹20 per year
- Employer LWF = ₹40 per year
- Total LWF = ₹60 per year
Therefore, an eligible employee earning ₹15,000, ₹30,000 or ₹60,000 per month does not have a different LWF amount merely because of salary.
Bhubaneswar LWF Payment Schedule – 2026
The Odisha Labour Department specifies two statutory payment dates based on the employee registers maintained as of 31 December and 30 June.
| Employee Register Date | Payment Deadline | Employee Contribution | Employer Contribution |
|---|---|---|---|
| 31 December 2025 | 15 January 2026 | ₹20 | ₹40 |
| 30 June 2026 | 15 July 2026 | ₹20 | ₹40 |
| 31 December 2026 | 15 January 2027 | ₹20 | ₹40 |
Bhubaneswar LWF Calculation Example
Suppose a covered establishment in Bhubaneswar has 100 eligible employees.
Annual LWF Calculation
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹20 | ₹2,000 |
| Employer contribution | 100 × ₹40 | ₹4,000 |
| Total LWF | 100 × ₹60 | ₹6,000 |
Per Employee
- Employee: ₹20/year
- Employer: ₹40/year
- Total: ₹60/year
Cuttack Labour Welfare Fund Slab 2026
Cuttack follows the Odisha Labour Welfare Fund (LWF) provisions. There is no separate Labour Welfare Fund slab specifically for Cuttack. The applicable state-level legislation is the Odisha Labour Welfare Fund Act, 2005, with the Odisha Labour Welfare Fund Rules, 2015. The Odisha Labour Department continues to list the OLWF Act and Rules and the Odisha Labour Welfare Board as the relevant framework.
For 2026, the official Odisha PAReSHRAM portal specifies an employee contribution of ₹20 per year and an employer contribution of ₹40 per employee per year.
Cuttack Labour Welfare Fund Contribution – 2026
| Contribution | Employee | Employer | Total |
|---|---|---|---|
| Per year | ₹20 | ₹40 | ₹60 |
| Per eligible employee | ₹20 | ₹40 | ₹60 |
Cuttack LWF 2026 at a Glance
- City: Cuttack
- State: Odisha
- Applicable legislation: Odisha Labour Welfare Fund Act, 2005
- Employee contribution: ₹20 per year
- Employer contribution: ₹40 per employee per year
- Total contribution: ₹60 per eligible employee per year
- Salary-based slab: No
- Contribution: Fixed amount
- Payment deadlines: 15 January and 15 July, according to the applicable payroll register dates.
Is Cuttack LWF Salary-Based?
No. Odisha LWF is a fixed statutory contribution and is not calculated according to salary slabs.
Cuttack LWF Payment Schedule – 2026
| Payroll Register Date | Payment Deadline | Employee Contribution | Employer Contribution |
|---|---|---|---|
| 31 December 2025 | 15 January 2026 | ₹20 | ₹40 |
| 30 June 2026 | 15 July 2026 | ₹20 | ₹40 |
| 31 December 2026 | 15 January 2027 | ₹20 | ₹40 |
Rourkela Labour Welfare Fund Slab 2026
Rourkela follows the Odisha Labour Welfare Fund (LWF) provisions. There is no separate Labour Welfare Fund slab specifically for Rourkela. The Odisha Labour Welfare Fund Act, 2005 applies at the state level, and Rourkela falls under the Sundargarh (Rourkela) labour administration.
For 2026, the statutory contribution is ₹20 per employee per year and ₹40 per employee per year from the employer, making the total ₹60 per eligible employee per year.
Rourkela Labour Welfare Fund Contribution – 2026
| Contribution | Employee | Employer | Total |
|---|---|---|---|
| Per year | ₹20 | ₹40 | ₹60 |
| Per eligible employee | ₹20 | ₹40 | ₹60 |
Rourkela LWF 2026 at a Glance
- City: Rourkela
- District: Sundargarh
- State: Odisha
- Applicable law: Odisha Labour Welfare Fund Act, 2005
- Employee contribution: ₹20 per year
- Employer contribution: ₹40 per employee per year
- Total contribution: ₹60 per eligible employee per year
- Salary-based slab: No
- Contribution type: Fixed statutory amount
- Payment deadlines: 15 January and 15 July
Berhampur Labour Welfare Fund Slab 2026
Berhampur (Brahmapur) follows the Odisha Labour Welfare Fund provisions. There is no separate Labour Welfare Fund slab specifically for Berhampur. The applicable contribution is determined under the Odisha Labour Welfare Fund framework. The Odisha Government's PAReSHRAM portal specifies an employee contribution of ₹20 per year and an employer contribution of ₹40 per employee per year.
Berhampur Labour Welfare Fund Contribution – 2026
| Contribution | Employee | Employer | Total |
|---|---|---|---|
| Per eligible employee/year | ₹20 | ₹40 | ₹60 |
| Annual total | ₹20 | ₹40 | ₹60 |
Berhampur LWF 2026 at a Glance
- City: Berhampur (Brahmapur)
- District: Ganjam
- State: Odisha
- Employee contribution: ₹20 per year
- Employer contribution: ₹40 per employee per year
- Total LWF: ₹60 per eligible employee per year
- Salary-based slab: No
- Contribution type: Fixed statutory contribution
- Payment deadlines: 15 January and 15 July
Conclusion
Odisha has a Labour Welfare Fund (LWF) governed by the Odisha Labour Welfare Fund Act, 1996 and the applicable rules. For 2026, the contribution is a fixed amount rather than a percentage of salary. The official Odisha labour portal states that the employee contribution is ₹20 per year and the employer contribution is ₹40 per employee per year.
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