KL-SHOPS-WF — Shops and Establishments Workers Welfare Fund Contribution (Kerala)
Monthly contribution to the Kerala Shops and Commercial Establishments Workers Welfare Fund — ₹50 for each worker from the employer and ₹50 from the worker — for every establishment under the Kerala Shops and Commercial Establishments Act, from one worker, before the 5th of the following month. The statement of contributions in Form 6 follows before the 10th. Not where the Factories Act or the Plantations Labour Act applies.
- Due
- 4th of the following month
- Frequency
- Monthly
- If it lapses
- Interest at 12% a year once a notice of arrears goes unpaid, and damages up to 25% of the arrears (ss.12(2) and 20)
- Statutory reference
- S.12(1), Kerala Shops and Commercial Establishments Workers Welfare Fund Act 2006; paras 18 and 31(2), Scheme 2007, as amended by S.R.O. 516/2022
Where this date comes from
- The instrument
- S.12(1), Kerala Shops and Commercial Establishments Workers Welfare Fund Act 2006; paras 18 and 31(2), Scheme 2007, as amended by S.R.O. 516/2022
- The authority
- The relevant State government
Mallah Software Services Private Limited has not independently verified this against the gazette. The citation above is the instrument this date is taken from, and it is exact enough for a professional to check. Inside Lawzer a company secretary or chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes. A date nobody has checked says so.
Who has to file it
Every one of these has to hold before KL-SHOPS-WF binds an entity:
- not a factory under the Factories Act
- 1 or more employees
- levied in Kerala
- Usually owned by:
- Accountant
- Typical effort:
- 1 hour
Common questions
- When is KL-SHOPS-WF due?
- 4th of the following month. It falls due every month.
- Who has to file KL-SHOPS-WF?
- It applies to not a factory under the Factories Act, 1 or more employees and levied in Kerala.
- What is the penalty for filing KL-SHOPS-WF late?
- Interest at 12% a year once a notice of arrears goes unpaid, and damages up to 25% of the arrears (ss.12(2) and 20)
Get told before KL-SHOPS-WF is due
We will email you a week before the next one, and before each one after that.
One email per occurrence of KL-SHOPS-WF, and nothing else — no newsletter, no other obligations, and your address is never sold or passed on. We send a link to confirm first, and nothing goes out until you follow it. Every message has a one-click link to stop. See the Privacy Policy.
This is the standing statutory position. The government extends deadlines often, and an extension is not reflected here until the rule is updated. Mallah Software Services Private Limited is a software company and not a firm of company secretaries or chartered accountants — nothing here is legal, tax or secretarial advice. Confirm the date with your professional before relying on it. See the Professional Disclaimer.