Does the LWF deduction apply to resigned employees in Karnataka?

LWF (Labour Welfare Fund) deductions apply to employees whose names are listed in the establishment’s register on 31st December. According to the Labour Welfare Fund provisions in Karnataka, employers must ensure deductions for all active employees recorded on this cutoff date. However, employees who resign before 31st December do not qualify for the deduction since their names no longer appear in the register. This rule ensures that only employees actively working as of the specified date contribute to the LWF.

For detailed information, please refer to page 8 of the attached gazetted notification.