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LWFlowState Authority

LWF Contribution due date — Labour Welfare Fund Contribution

Also searched as: LWF

Half-yearly employer and employee contribution to the state labour welfare fund, for the employees on the register on 30 June and 31 December, paid before 15 July and before 15 January: by 14 July and 14 January. In Maharashtra and Delhi a statement of the contributions follows by 31 July and 31 January (Form A-1, Form A).

Next due date

14 January 2027for Jul–Dec 2026

If it is late: Penalty and interest as prescribed by the state fund — ₹5,000

Track LWF Contribution and every other filing — free for 14 days

Get told before LWF Contribution is due

We will email you a week before the next one, and before each one after that.

One email per occurrence of LWF Contribution, and nothing else unless you tick the box above — 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.

Due
14 Jul and 14 Jan
Frequency
Half-yearly
If it lapses
Penalty and interest as prescribed by the state fund — ₹5,000
Statutory reference
S.6BB(3), Maharashtra Labour Welfare Fund Act 1953 (as extended to Delhi); s.6B(3), Gujarat Labour Welfare Fund Act 1953; s.9(3), West Bengal Labour Welfare Fund Act 1974; s.9, Madhya Pradesh Shram Kalyan Nidhi Adhiniyam 1982; rule 6(2), Odisha Labour Welfare Fund Rules 2015; s.9(3), Chhattisgarh Shram Kalyan Nidhi Adhiniyam 1982; rule 3-A, Maharashtra LWF Rules 1953; rule 3(4), Delhi LWF Rules 1997

Where this date comes from

The instrument
S.6BB(3), Maharashtra Labour Welfare Fund Act 1953 (as extended to Delhi); s.6B(3), Gujarat Labour Welfare Fund Act 1953; s.9(3), West Bengal Labour Welfare Fund Act 1974; s.9, Madhya Pradesh Shram Kalyan Nidhi Adhiniyam 1982; rule 6(2), Odisha Labour Welfare Fund Rules 2015; s.9(3), Chhattisgarh Shram Kalyan Nidhi Adhiniyam 1982; rule 3-A, Maharashtra LWF Rules 1953; rule 3(4), Delhi LWF Rules 1997
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chartered accountant can record that they have checked it, against the rule as it read on the day — and that record is withdrawn automatically if the rule later changes.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 LWF Contribution binds an entity:

  • 5 or more employees (1 or more for a factory under the Factories Act; 10 or more for an office or shop with no factory in Gujarat, West Bengal, Chhattisgarh and Madhya Pradesh; 20 or more for an office or shop with no factory in Odisha)
  • levied in 7 states
Usually owned by:
Accountant
Typical effort:
1 hour

Common questions

What is the due date of LWF Contribution?
It is next due on 14 Jan 2027, for Jul–Dec 2026. 14 Jul and 14 Jan. It falls due twice a year.
Who has to file LWF Contribution?
It applies to 5 or more employees (1 or more for a factory under the Factories Act; 10 or more for an office or shop with no factory in Gujarat, West Bengal, Chhattisgarh and Madhya Pradesh; 20 or more for an office or shop with no factory in Odisha) and levied in 7 states.
What is the penalty for filing LWF Contribution late?
Penalty and interest as prescribed by the state fund — ₹5,000

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.

Other Labour & Payroll obligations