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Labour Welfare Fund (LWF)

Labour Welfare Fund (LWF) in Zoho Payroll is a state-mandated contribution deducted from employees and matched by employers to fund social welfare schemes for the labour force.

Labour Welfare Fund (LWF) in Zoho Payroll is a statutory contribution collected by state governments under their respective Labour Welfare Fund Acts. Both employee and employer contribute a fixed amount (which varies by state) at defined intervals (monthly, bi-annual, or annual). The fund is used for social welfare activities for workers including canteens, libraries, recreational facilities, and educational schemes.

LWF Contribution Rates and Frequency by State

LWF rates and frequencies vary significantly by state. Maharashtra: employee Rs 6, employer Rs 12 (bi-annual, June and December). Karnataka: employee Rs 20, employer Rs 40 (annual, December). Telangana and Andhra Pradesh have different rates. Not all states have LWF (some notably exempt certain establishments). Zoho Payroll supports LWF configuration per state with the appropriate contribution amounts and payment months.

Configuring LWF in Zoho Payroll

Under Settings > Statutory Components > Labour Welfare Fund, admins configure the state, employee contribution, employer contribution, and payment frequency. Zoho Payroll applies LWF deductions only in the relevant months (e.g., June and December for Maharashtra). In non-LWF months, no LWF line appears on payslips.

LWF Exemptions and Eligibility

Not all employees are covered under LWF in every state. Some states exempt employees above a certain salary level or in certain roles. Zoho Payroll allows admins to exclude specific employees from LWF if they fall under an exemption category. The LWF deduction appears as a separate line on payslips in applicable months.

Example: A company in Mumbai with 50 employees applies Maharashtra LWF. In June, each eligible employee’s payslip shows LWF deduction of Rs 6. The employer contributes Rs 12 per employee. Total LWF remittance = Rs 18 x 50 = Rs 900 for June (repeated in December). Zoho Payroll applies LWF only in June and December automatically.
What is Labour Welfare Fund in Zoho Payroll?

Labour Welfare Fund (LWF) is a state-level statutory contribution in Zoho Payroll deducted from employees and matched by employers to fund worker welfare schemes. Contribution amounts and frequencies vary by state. Zoho Payroll applies LWF deductions in the correct months based on state configuration.

Does every state in India have LWF, and does Zoho Payroll support all of them?

Not every state has LWF. States like Maharashtra, Karnataka, Telangana, Tamil Nadu, and Kerala have LWF; others like Rajasthan and some North-Eastern states do not. Zoho Payroll supports LWF for applicable states with configurable rates and payment schedules.

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