Kerala Labour Welfare Fund (LWF) 2026

2026 Kerala Not Applicable
Kerala does not have a single, general Labour Welfare Fund Act applicable to all establishments. Instead, Kerala has sector-specific welfare fund boards for particular industries (e.g., the Kerala Building & Other Construction Workers Welfare Fund Board, Kerala Headload Workers Welfare Fund Board). These are separate from a general employer-employee LWF contribution framework. There is no general LWF contribution applicable to regular corporate or shop/establishment employees in Kerala.
Governing Act
No general LWF Act; sector-specific boards exist (e.g., Kerala Building Workers Welfare Fund Act, 1975)

No LWF Act Applicable in Kerala

No general LWF Act applicable. Sector-specific welfare funds may apply for certain industries (construction, headload, etc.). Standard commercial establishments do not typically have a general LWF obligation.

Informational Content – Not Legal Advice

This page provides public statutory information as per the Kerala LWF Act. Contribution rates are subject to revision by the State Government. Verify with the State Labour Welfare Board or a qualified Labour Law Consultant before making any compliance decision.

Kerala LWF FAQs

Are professional/IT companies in Kerala required to contribute to any welfare fund?
IT and standard commercial establishments in Kerala are not subject to a general LWF Act. They must comply with EPF, ESI, and the Kerala Shops & Commercial Establishments Act. Headload workers and construction workers may be covered under their respective sector-specific welfare fund boards.
What is the Kerala Building Workers Welfare Fund?
The Kerala Building and Other Construction Workers Welfare Fund is a sector-specific fund governed by the Kerala Building and Other Construction Workers (Regulation of Employment and Conditions of Service) Act, 1996. It covers construction workers specifically — not regular salaried employees in offices or shops.

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