Compliance Calendar
State-wise LWF Revision Calendar
28 Jul 2026 · 4 min read
Labour Welfare Fund contribution cycles differ by state — half-yearly, annual and monthly. Missing one cycle is the most common audit finding.
Labour Welfare Fund is a state subject and each state notifies its own contribution rate, frequency and due date. Gujarat and Maharashtra operate on a half-yearly cycle, Karnataka and Tamil Nadu on an annual December cycle, while Kerala runs monthly.
Multi-state employers should maintain a single consolidated LWF calendar mapped to establishment codes, with reminders raised 15 days before each due date.
Where an establishment has become non-applicable due to headcount changes, keep the closure acknowledgement on record — inspectors routinely ask for it.
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