The Labour Welfare Fund in Maharashtra is a small contribution from employees and employers to the Maharashtra Labour Welfare Board, which runs welfare schemes for workers. Here is how much, how often, and who it covers.
Maharashtra LWF contribution
| Item | Amount / timing |
|---|---|
| Employee contribution | ₹25 |
| Employer contribution | ₹75 |
| How often | every six months |
| Deducted | June and December |
| Paid to the board | before 15 July and 15 January, online at public.mlwb.in |
Who it covers
Factories employing 5 or more people, motor transport undertakings, and establishments under the Shops and Establishments Act employing 5 or more people. It covers employees on the register on 30 June and 31 December.
Not covered: People employed mainly in a managerial capacity, supervisors drawing more than ₹3,500 a month or exercising mainly managerial functions, and apprentices.
What employers need to know
- The amounts are fixed, whatever the employee earns: ₹25 from the employee and ₹75 from the employer each half-year, ₹200 a year per employee in all.
- Rates set by the Maharashtra Labour Welfare Fund (Amendment) Act, 2024.
- The fund is set up under the Maharashtra Labour Welfare Fund Act, 1953 (as amended in 2024).
How HivePayroll handles Maharashtra LWF
HivePayroll deducts the employee’s share in the right month for Maharashtra, records the employer’s share alongside it, and lists both in the LWF report you use to pay the board.
HivePayroll runs payroll with PF, ESI, professional tax, LWF and TDS for Indian businesses. See pricing or book a free demo.
Sources
Checked against these sources on 26 September 2026. State governments revise these rates from time to time; confirm on the official site before filing.
Other states
Labour welfare fund in Karnataka · Tamil Nadu · Delhi · Telangana. All states.
Also see Professional Tax in Maharashtra.
Related: statutory compliance in HivePayroll · PF calculator · income tax calculator
