Labour Welfare Fund in Tamil Nadu
Tamil Nadu levies the Labour Welfare Fund under the Tamil Nadu Labour Welfare Fund Act, 1972. Here's the full contribution breakdown, due dates, registration process, and exemptions.
Updated: 01 August 2026Tamil Nadu LWF Contribution Rates
| Contributor | Amount |
|---|---|
| Employee | ₹20/year |
| Employer | ₹40/year |
* Periodicity: annual. Rates are set by the Tamil Nadu Labour Welfare Board and revised periodically. Always verify against the official state notification before filing.
Applicability, Due Dates & Registration
Governing Act
Tamil Nadu Labour Welfare Fund Act, 1972
Who It Applies To
Organizations with 5 or more employees, including factories, plantations, motor transport undertakings, and catering establishments.
Due Date
Deduction by December 31; returns filed by January 31 of the following year.
Registration
Registration and filing details are handled through the Tamil Nadu Labour Welfare Board (lwb.tn.gov.in).
Exemptions
- Managerial staff
- Supervisory employees earning over ₹15,000/month
- Apprentices
- Part-time workers
Tamil Nadu's LWF is a separate levy from its Professional Tax, which (unlike LWF) is administered by local municipal corporations rather than a state board.
Frequently Asked Questions: Tamil Nadu LWF
What is the LWF contribution in Tamil Nadu?
Which establishments in Tamil Nadu must pay LWF?
Labour Welfare Fund in Other States
Automate Tamil Nadu payroll compliance
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