Labour Welfare Fund (LWF) Slab in Tamil Nadu

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.