Labour Welfare Fund · Tamil Nadu · checked 26 September 2026

₹20 from the employee and ₹40 from the employer, once a year.

The Labour Welfare Fund in Tamil Nadu is a small contribution from employees and employers to the Tamil Nadu Labour Welfare Board, which runs welfare schemes for workers.

₹20employee contribution
₹40employer contribution
Once a yearhow often it is paid

Tamil Nadu LWF contribution

How much, how often, and when it is paid.

Tamil Nadu labour welfare fund contribution

  • Employee contribution₹20
  • Employer contribution₹40
  • How oftenonce a year
  • Deductedin December, for employees on the register on 31 December (and from the last wages of anyone leaving earlier)
  • Paid to the boardbefore 31 January of the following year, online at lwmis.lwb.tn.gov.in

Who it covers

Covered

Factories, motor transport undertakings, plantations, catering establishments, and shops and establishments employing 5 or more people. An employee is anyone who worked 30 days in the preceding 12 months.

Not covered

Managerial staff, supervisors drawing more than ₹15,000 a month, apprentices and part-time workers.

What employers need to know

Rule
The state government adds ₹20 per employee on top.
Effective
Rates doubled by G.O.(Ms) No. 161 dated 2 December 2022 (Tamil Nadu Gazette Extraordinary No. 538).
Law
The fund is set up under the Tamil Nadu Labour Welfare Fund Act, 1972 and Rules, 1973.

How HivePayroll handles Tamil Nadu LWF

HivePayroll deducts the employee’s share in the right month for Tamil Nadu, records the employer’s share alongside it, and lists both in the LWF report you use to pay the board.
HivePayroll Labour Welfare Fund detail report with employee and employer contributions
Employee and employer LWF contributions in HivePayroll’s LWF report (demo company, fictional data; Maharashtra shown).
HivePayroll compliance dashboard with PF, ESI, Professional Tax and LWF liability for the month
The compliance dashboard shows the month’s LWF alongside PF, ESI and professional tax (demo company).

Sources

Checked against these sources on 26 September 2026. State governments revise these rates from time to time; confirm on the official site before filing.

Run Tamil Nadu LWF inside your payrollHivePayroll runs payroll with PF, ESI, professional tax, LWF and TDS for Indian businesses.

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Other states

Labour welfare fund in other states, and related tools.