Kerala — Labour Welfare Fund 2026
Check the latest Labour Welfare Fund (LWF) contribution rates in Kerala for 2026. Kerala enforces mandatory LWF deductions under the The Kerala Shops And Commercial Establishments Workers Welfare Fund Act, 2006, which is primarily applicable to any employer/establishment employing one or more employees/persons. Ensure accurate payroll processing by remitting employee and employer statutory contributions monthly, avoiding state-specific non-compliance penalties.
ActThe Kerala Shops And Commercial Establishments Workers Welfare Fund Act, 2006
RuleThe Kerala Shops And Commercial Establishments Workers Welfare Fund Scheme, 2007
ApplicabilityAny Employer/Establishment employing one or more employees/persons
FrequencyMonthly
Contribution details
| Category | Employee (₹) | Employer (₹) | Total (₹) | Deduction Date | Submission Deadline |
|---|---|---|---|---|---|
| All employees under the purview of the Kerala Shops and Commercial Establishments Act, 1960 | 50 | 50 | 100 | Monthly | 5th Of Every Month |