Labour Welfare Fund in Maharashtra (2026): Contribution and Rules

Labour Welfare Fund · Maharashtra · checked 26 September 2026

₹25 from the employee and ₹75 from the employer, every six months.

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.

₹25employee contribution
₹75employer contribution
Every six monthshow often it is paid

Maharashtra LWF contribution

How much, how often, and when it is paid.

Maharashtra labour welfare fund contribution

  • Employee contribution₹25
  • Employer contribution₹75
  • How oftenevery six months
  • DeductedJune and December
  • Paid to the boardbefore 15 July and 15 January, online at public.mlwb.in

Who it covers

Covered

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

Rule
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.
Effective
Rates set by the Maharashtra Labour Welfare Fund (Amendment) Act, 2024.
Law
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 Labour Welfare Fund detail report with employee and employer contributions
Employee and employer LWF contributions in HivePayroll’s LWF report (demo company, fictional data; Maharashtra shown).
HivePayroll compliance dashboard with PF, ESI, Professional Tax and LWF liability for the month
The compliance dashboard shows the month’s LWF alongside PF, ESI and professional tax (demo company).

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.

Run Maharashtra LWF inside your payrollHivePayroll runs payroll with PF, ESI, professional tax, LWF and TDS for Indian businesses.

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Other states

Labour welfare fund in other states, and related tools.

KarnatakaTamil NaduDelhiTelanganaAll statesProfessional Tax in MaharashtraMaharashtra Shops & Establishments and factory complianceStatutory compliance in HivePayrollPF calculatorIncome tax calculatorPricing