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As of now only selected states and union territories in India administers Labour Welfare Fund (LWF). The following state/UTs follow LWF.

StateContribution FrequencyContribution Month(s)Employee ContributionEmployer ContributionTotal ContributionReturnDue DateSpecific Rules
KarnatakaAnnualDec61218Form D15 Jan

Rules

Applicable for Contract Labour also

Tamilnadu        
Andhrapradesh        
Kerala        
Maharashtra        
Goa        
Delhi        
Punjab        
Haryana        
Madhya Pradesh        
Chhattisgarh        
Gujarat        
West Bengal        
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