The Odisha Labour Welfare Fund Act, 1996 governs LWF in Odisha and is administered by the Odisha Labour Welfare Board under the Department of Labour & Employees' State Insurance (ESI). Contributions are collected half-yearly.
Governing Act
Odisha Labour Welfare Fund Act, 1996
Odisha LWF Contributions (Per Employee)
| Contributor | Amount | Frequency | Note |
|---|---|---|---|
| Employee | ₹6 | Half-yearly (June & December) | ₹6 per employee per half-year |
| Employer | ₹12 | Half-yearly (June & December) | ₹12 per employee per half-year |
Applicability Threshold
Factories employing 20 or more workers and other establishments notified by the State Government.
Due Dates
- July 15 (for January–June contributions)
- January 15 (for July–December contributions)
Exemption Categories
- Apprentices under the Apprentices Act, 1961
- Establishments employing fewer than 20 workers (for factory coverage)
Registration Required: Employers in Odisha must register with the State Labour Welfare Board and remit contributions half-yearly.