Skip to main content

Tamil Nadu Labour Welfare Fund (TNLWF) Rates & Compliance Guide (2026)

The Tamil Nadu Labour Welfare Fund (TNLWF) is governed by The Tamil Nadu Labour Welfare Fund Act, 1972 and enforced by the Tamil Nadu Labour Welfare Board (TNLWB), Chennai.

Tamil Nadu operates an annual deduction cycle conducted once each year from the December salary.

Statutory Act Reference

Governing Statute: The Tamil Nadu Labour Welfare Fund Act, 1972
Regulatory Authority: Tamil Nadu Labour Welfare Board (TNLWB), Chennai
Official Portal: Tamil Nadu Labour Welfare Board Portal

📊 Revised Contribution Rates & Wage Slabs (2026)​

Category / Wage BracketEmployee ContributionEmployer ContributionTotal RemittanceDeduction FrequencyRemittance Due Date
All Covered Employees (Irrespective of salary ceiling)₹20.00₹40.00₹60.00Annual (December Salary)31st January
Contribution Ratio

In Tamil Nadu, the statutory contribution ratio is 1:2 (the employer pays double the employee's deducted share).

📅 Deduction Timeline & Remittance Deadline​

  • Deduction Month: Deducted once annually from the wages earned in December for all workers on the rolls on 31st December.
  • Remittance Cutoff Date: Payment must be deposited with the Board on or before 31st January of the following calendar year.
  • Prescribed Return Form: Form A (Statement of Employee and Employer Contributions).

🏢 Applicability & Exemption Scope​

  1. Covered Establishments:
    • Factories registered under Section 2(m) of the Factories Act, 1948.
    • Motor transport undertakings.
    • Commercial establishments, IT companies, and shops registered under the Tamil Nadu Shops and Establishments Act, 1947 employing 5 or more persons.
    • Plantations employing 20 or more persons.
  2. Covered Employees:
    • All permanent, temporary, and casual employees engaged for manual, clerical, technical, or supervisory work.
  3. Exemptions:
    • Employees working predominantly in a managerial or administrative capacity.
    • Supervisors earning basic wages exceeding statutory ceilings who have administrative authority.
    • Apprentices under the Apprentices Act, 1961.

💻 Online Challan Submission & Form A Filing​

  1. Portal Login: Access the Tamil Nadu Labour Welfare Board E-Services Portal.
  2. Establishment Profile: Enter the establishment's registration details or LIN.
  3. Submit Employee Count: Enter the total active headcount as of 31st December.
  4. Online Payment: Pay via net banking, debit card, or SBI Collect.
  5. Form A Generation: Submit the electronic Form A and retain receipt records for inspection audits.

⚠️ Penalties for Non-Compliance​

  • Penal Interest: Section 14 mandates simple interest at 18% per annum on delayed payments from 1st February until full settlement.
  • Prosecution: Defaulting employers can face prosecution before the judicial magistrate with fines up to ₹2,500.

❓ Frequently Asked Questions (FAQs)​

What is the deduction cycle for Tamil Nadu LWF?​

Tamil Nadu LWF is deducted annually, once a year from the December salary, and paid by 31st January.

How much is the total TNLWF contribution per employee?​

The total annual contribution is ₹60 per employee (₹20 deducted from the employee's salary and ₹40 contributed by the employer).