Tamil Nadu — Labour Welfare Fund 2026
Check the latest Labour Welfare Fund (LWF) contribution rates in Tamil Nadu for 2026. Tamil Nadu enforces mandatory LWF deductions under the The Tamil Nadu Labour Welfare Fund Act, 1972, which is primarily applicable to any employer/establishment employing five or more employees/persons. Ensure accurate payroll processing by remitting employee and employer statutory contributions yearly, avoiding state-specific non-compliance penalties.
ActThe Tamil Nadu Labour Welfare Fund Act, 1972
RuleThe Tamil Nadu Labour Welfare Fund Rules, 1973
ApplicabilityAny Employer/Establishment employing five or more employees/persons
FrequencyYearly
Contribution details
| Category | Employee (₹) | Employer (₹) | Total (₹) | Deduction Date | Submission Deadline |
|---|---|---|---|---|---|
| All employees except those working in managerial or supervisory capacity and drawing wages exceeding rupees Fifteen thousand per month or who is employed as an apprentice or on part-time basis | 20 | 40 | 60 | 31st December | 31st January |