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Labour Welfare Fund in Maharashtra: contribution, due dates and coverage

How much Labour Welfare Fund to deduct in Maharashtra, what the employer adds, when it is paid, who is covered and what happens if it is late, from the Maharashtra Labour Welfare Fund Act, 1953 and the Board's official pages as of 21 October 2026.

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Short answer

In Maharashtra the employer deducts ₹25 from each employee every six months and adds ₹75 of its own (three times the employee share), for employees on the register on 30 June and 31 December. The money is deducted from June and December wages and paid to the Maharashtra Labour Welfare Board before 15 July and 15 January. The flat rate replaced the old wage-based slabs under the Amendment Act of 2024.

LWF contribution in Maharashtra

The contribution is fixed by section 6BB of the Maharashtra Labour Welfare Fund Act, 1953.

Who paysAmount per employeePeriod
Employee (deducted from wages)₹25Every six months
Employer₹75Every six months
Total paid by the employer₹100 (₹200 a year)Every six months

Section 6BB(2) as substituted by Maharashtra Act XXV of 2024 (published 18 March 2024). The State may raise the employee rate once every three years by up to 30%. The State Government separately contributes twice the employee amount (section 6BB(8)).

When to deduct and pay

  • Deduct from June and December wages, for employees on the register on 30 June and 31 December (section 6BB(4)).
  • Pay before 15 July (January to June) and before 15 January (July to December) (section 6BB(3)).

Who is covered

  • Factories, including places with 5 or more persons working with power (section 2(4) and 2(5)).
  • Tramway, motor omnibus and motor transport undertakings.
  • Establishments under the Shops and Establishments law employing 5 or more persons in the preceding 12 months; all branches count as one establishment.

Not covered: Employees mainly in a managerial capacity, supervisors drawing over ₹3,500 a month or doing mainly managerial work, and apprentices (section 2(2)).

Late payment, interest and where to pay

After a demand notice of at least 30 days, simple interest of 1.5% a month for the first three months and 2% a month after that (section 6B). Unpaid accumulations (dues unpaid to workers for three years) and fines also go to the Fund (sections 3 and 6A).

Pay online through the Maharashtra Labour Welfare Board establishment login at public.mlwb.in.

Worked example

A Pune bakery with 3 staff is below the 5-person limit for shops, so it does not contribute yet. If it hires 3 more and has 6 people on the register on 31 December 2026:

ItemCalculationAmount
Deducted from December wages6 × ₹25₹150
Employer share6 × ₹75₹450
Paid before 15 January 2027₹150 + ₹450₹600

A supervisor earning ₹40,000 who mainly manages staff is left out, so the count would be 5 and the payment ₹500.

What we could not confirm

Not found on an official source on 21 October 2026, so not stated as fact here:

  • The Board's notice on the first period for the new rate (blogs say June 2024)

Keep LWF in the same payroll run as PF and ESI

LWF is small, but it is a separate deduction with its own dates, and it is the one most often forgotten. FundRaksha HR runs payroll with PF, ESI and professional tax, and lets you add LWF as a fixed deduction in the months your State collects it, so payslips show it correctly. Check the other deductions with the PF calculator and ESI calculator, and see every State on the labour welfare fund by state page.

Sources

Last reviewed: 2026-10-21. Information for Indian businesses; not legal advice.

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FAQ

Questions, answered

₹25 from the employee and ₹75 from the employer for each six-month period, ₹200 a year in all per employee, under section 6BB as amended in 2024.

This page is general information for Indian businesses, not legal advice for your specific case. Laws, rates and procedures change; speak to an advocate before acting. FundRaksha LegalTech Pvt Ltd is a technology company; legal work is carried out by enrolled advocates.