Labour Welfare Fund (LWF) Contribution Calculator
Estimate employee and employer contributions under Kerala’s two separate worker welfare funds. Choose the board first: the rates and payment periods differ.
LWF Specifications
These are two separate statutory boards, not two rates of one scheme. Section 3A of the 2006 Act moves shop and commercial establishment workers into the Shops Fund and ends their Labour Welfare Fund membership, so for most establishments only one applies.
Verified Kerala rates:
• Employee Share: ₹50 per month
• Employer Share: ₹50 per month
Shops Board, per S.R.O. No. 495/2022, effective 1 September 2022. The 2006 Act sets no headcount threshold, so this applies to shops and commercial establishments generally. The monthly due date is not published reliably, so confirm it with the Board.
₹100
Statutory Flat RateWhich Kerala welfare fund applies?
Kerala has two separate worker welfare funds with different coverage, contribution rates and payment periods. They are not interchangeable. Section 3A of the Kerala Shops and Commercial Establishments Workers’ Welfare Fund Act, 2006 provides that a worker covered by the Shops Act becomes a member of that fund and ceases to be a member of the Kerala Labour Welfare Fund. Confirm the establishment’s classification and coverage with the relevant Board.
Shops and Commercial Establishments Workers’ Welfare Fund
The published rate is ₹50 from the employee and ₹50 from the employer per month. The rate changed from 1 September 2022. The annual figure in this calculator assumes the same headcount and rate for all 12 months.
Check the Shops Board contribution informationKerala Labour Welfare Fund Board
The amended contribution is ₹45 from the employee and ₹45 from the employer per half-year, effective 16 January 2020. The annual estimate therefore multiplies the half-year amount by two. The stated remittance dates are 15 July and 15 January. Some Board pages still display the superseded ₹4/₹8 rates, so confirm the current amount and coverage with the Board before payment.
Check the Labour Welfare Fund Board informationThe estimate multiplies the selected per-worker contribution by the employee count. It does not determine legal coverage, account for exemptions or arrears, or confirm a payment date. For the Shops Board, confirm the current monthly due date directly with the Board.
Frequently asked questions
What is the Labour Welfare Fund?
Kerala has two separate worker welfare funds: the Kerala Labour Welfare Fund Board under the 1975 Act and the Shops and Commercial Establishments Workers' Welfare Fund Board under the 2006 Act. Coverage depends on the establishment and applicable statute. This calculator estimates contributions; it does not decide coverage.
What are the contribution amounts?
It depends on which board covers the establishment. The Shops Board rate is ₹50 from the employee and ₹50 from the employer per month, effective 1 September 2022. The Kerala Labour Welfare Fund Board rate is ₹45 from each per half-year, effective 16 January 2020; its stated due dates are 15 July and 15 January. Some Board pages still show superseded figures, so confirm the current rate and coverage before payment. Section 3A of the 2006 Act provides that a worker covered by the Shops Act becomes a member of that fund and ceases to be a member of the 1975 Act fund.
What benefits does the fund pay?
Benefits and eligibility differ between the two statutory boards and are set by each board’s governing law and scheme. Check the board that covers the worker; this calculator only estimates contribution amounts.
Is LWF applicable to all establishments?
No. Applicability depends on the establishment’s activity, size and the coverage rules in the relevant welfare-fund statute. This calculator cannot determine legal coverage; confirm it with the responsible Board.