Odisha Labour Welfare Fund (OLWF) Rates & Compliance Guide (2026)
The Odisha Labour Welfare Fund (OLWF) is governed by The Odisha Labour Welfare Fund Act, 2005 and administered by the Odisha Labour Welfare Board (OLWB), Bhubaneswar.
Odisha enforces a half-yearly deduction cycle in June and December.
Governing Statute: The Odisha Labour Welfare Fund Act, 2005
Regulatory Authority: Odisha Labour Welfare Board (OLWB), Bhubaneswar
Official Portal: Odisha Labour & ESI Department Portal
📊 Contribution Rates & Wage Slabs (2026)
| Category / Wage Bracket | Employee Contribution | Employer Contribution | Total Remittance | Deduction Frequency | Statutory Remittance Deadline |
|---|---|---|---|---|---|
| All Covered Employees (Regardless of wage limit) | ₹20.00 | ₹40.00 | ₹60.00 | Half-Yearly (June & December) | 15th July & 15th January |
The employer's contribution in Odisha is double (2×) the employee's deducted share (₹20 employee vs. ₹40 employer, 1:2 ratio).
📅 Deduction Calendar & Remittance Deadlines
| Cycle | Salary Deduction Month | Presence on Muster Roll Cutoff | Remittance Due Date | Prescribed Return Form |
|---|---|---|---|---|
| 1st Half | June | 30th June | 15th July | Form D |
| 2nd Half | December | 31st December | 15th January | Form D |
🏢 Applicability & Coverage Scope
- Covered Establishments:
- Factories registered under Section 2(m) of the Factories Act, 1948.
- Motor transport undertakings in Odisha.
- Commercial establishments and shops registered under the Odisha Shops and Commercial Establishments Act, 1956 employing 20 or more persons.
- Covered Employees:
- All skilled, semi-skilled, manual, technical, and clerical staff on company rolls.
- Exemptions:
- Managerial and administrative personnel drawing salary above statutory thresholds.
- Apprentices under the Apprentices Act, 1961.
💻 Online Payment & Return Procedure
- Access the Odisha Labour Portal.
- Log in using establishment registration credentials.
- Submit active headcount as of June 30 / December 31.
- Pay online via Odisha e-Treasury / iFMS portal.
- Generate and download Form D statement with receipt.
⚠️ Penalties for Non-Compliance
- Penal Interest: Simple interest at 18% per annum on delayed payments from the 16th of July or January.
- Prosecution: Defaulting employers can face prosecution before the judicial magistrate with fines up to ₹2,500.
❓ Frequently Asked Questions (FAQs)
What is the total LWF contribution per employee in Odisha?
The total remittance is ₹60 per half-year (₹20 employee share and ₹40 employer share), amounting to ₹120 per year.
What are the due dates for Odisha LWF?
Odisha LWF is remitted twice a year: on or before 15th July (for the June half) and on or before 15th January (for the December half).