Labour Welfare Fund (LWF) is a deduction mandated by the state government. Karnataka government recently announced an amendment to Karnataka Labour Welfare Fund Act, 1965, Section 7A. This amendment is effective from December 2011. As per the amendment, employee contribution has been revised to Rs. 6 and employer contribution has been revised to Rs. 12, making the total contribution per employee of Rs. 18. This will be a one time deduction in the month of December. The LWF contribution needs to be submitted on or before January 15, 2012.