The Tamil Nadu Labour Welfare Fund Act, 1972 is administered by the Tamil Nadu Labour Welfare Board (TNLWB) under the Labour & Employment Department. The Act covers factories, plantations, and other establishments. Tamil Nadu, like most states, collects contributions half-yearly.
Governing Act
Tamil Nadu Labour Welfare Fund Act, 1972
Tamil Nadu LWF Contributions (Per Employee)
| Contributor | Amount | Frequency | Note |
|---|---|---|---|
| Employee | ₹20 | Annually (salary deduction in December; remit by January 31) | ₹20 per employee per year. Rate revised from ₹10 to ₹20 by G.O. Ms. No. 160 dated December 2, 2022, effective from 2023 onwards. |
| Employer | ₹40 | Annually (remit by January 31 of the following year) | ₹40 per employee per year (2x employee share). Total annual contribution: ₹60 per employee. Rate revised from ₹20 to ₹40 by the same G.O. |
Applicability Threshold
Factories employing 5 or more workers and establishments covered under the Tamil Nadu Shops & Establishments Act, 1947.
Due Dates
- January 31 of the following year (collection is ANNUAL — contribution for the preceding calendar year).
Exemption Categories
- Apprentices under the Apprentices Act, 1961
- Employees of seasonal establishments
- Central and State Government establishments in certain notifications
Registration Required: Employers in Tamil Nadu must register with the State Labour Welfare Board and remit contributions half-yearly.