Labour Welfare Fund (LWF) in Kerala 2026

Employee and employer LWF contribution, filing frequency, collection cycle, and the governing Act for payroll teams in Kerala.

Rs.50

Employee share

Rs.50

Employer share

Rs.100

Total / cycle

Monthly

Frequency

Source: Kerala Labour Welfare Fund Act, 1975. Verify the current rate with the Kerala Labour Welfare Fund Board before filing.

Key Takeaway Last reviewed: June 2026

What is the LWF contribution in Kerala?

In Kerala, LWF is Rs.50 (employee) + Rs.50 (employer) = Rs.100 per employee, collected monthly (every month) under the Kerala Labour Welfare Fund Act, 1975.

Quick Reference

LWF Rates in Kerala

Contribution, frequency, cycle, and governing Act at a glance.

Item	Value	Note
Employee contribution	Rs.50	Deducted from salary, shown on payslip
Employer contribution	Rs.50	Added by employer, not on payslip
Total per employee	Rs.100	Per contribution cycle
Frequency	Monthly	How often LWF is collected
Collection cycle	every month	When the contribution is due
Governing Act	Kerala Labour Welfare Fund Act, 1975	State statute that levies LWF
Administered by	Kerala Labour Welfare Fund Board	Receives and spends the fund

Source: Kerala Labour Welfare Fund Act, 1975. Verified as on June 2026. State boards revise rates periodically; confirm with the Kerala Labour Welfare Fund Board before filing.

How It Works

LWF Deduction and Filing in Kerala

Deduct employee share

Deduct Rs.50 from the employee in the monthly cycle.

Add employer share

Add Rs.50 as employer cost to reach Rs.100 per employee.

Reconcile headcount

Exclude exempt managerial staff and apprentices before totalling.

Deposit to board

Pay the total to the Kerala Labour Welfare Fund Board and file the prescribed return.

factoHR India

Automate Kerala LWF

factoHR India deducts Kerala LWF on the payslip, applies the correct cycle, generates challans, and produces board-ready returns.

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LWF in Other States

All states

Madhya Pradesh Maharashtra Odisha Punjab Tamil Nadu Telangana

FAQ

Kerala LWF FAQs

What is the LWF contribution in Kerala for 2026?

Kerala charges Rs.50 from the employee and Rs.50 from the employer, a total of Rs.100 per employee. It is collected monthly (every month) under the Kerala Labour Welfare Fund Act, 1975.

How often is LWF paid in Kerala?

LWF in Kerala is paid monthly. Employers deduct the employee share, add the employer share, and deposit the total to the Kerala Labour Welfare Fund Board in the every month cycle. Verify the exact due date with the board.

Who is exempt from LWF in Kerala?

Employees in managerial or supervisory roles above the state wage ceiling are usually exempt, along with apprentices under the Apprentices Act, 1961. Check the Kerala Labour Welfare Fund Act, 1975 for the applicable ceiling and exemption list.

Is LWF shown on the Kerala payslip?

Yes. The employee LWF share of Rs.50 appears as a separate deduction on the payslip. The employer share of Rs.50 is not on the payslip but is recorded in payroll registers and the LWF return.

How does factoHR India handle Kerala LWF?

factoHR India deducts the Kerala LWF share on the payslip, applies the monthly cycle, generates the LWF challan, and produces board-ready returns. Rates update when the Kerala Labour Welfare Fund Board revises them.

If you employ staff in Kerala, the same workforce is also covered by minimum wage rates in Kerala, Professional Tax in Kerala, working-hour and overtime rules in Kerala, and the public holiday calendar for Kerala. Keep every Kerala statutory obligation aligned across your payroll.