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 pays | Amount per employee | Period |
|---|---|---|
| Employee (deducted from wages) | ₹25 | Every six months |
| Employer | ₹75 | Every 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:
| Item | Calculation | Amount |
|---|---|---|
| Deducted from December wages | 6 × ₹25 | ₹150 |
| Employer share | 6 × ₹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.