Labour Welfare Fund in Maharashtra
Maharashtra levies the Labour Welfare Fund under the Maharashtra Labour Welfare Fund Act, 1953. Here's the full contribution breakdown, due dates, registration process, and exemptions.
Updated: 01 August 2026Maharashtra LWF Contribution Rates
| Contributor | Amount |
|---|---|
| Employee | ₹25/half-year |
| Employer | ₹75/half-year |
* Periodicity: half-yearly. Rates are set by the Maharashtra Labour Welfare Board and revised periodically. Always verify against the official state notification before filing.
Applicability, Due Dates & Registration
Governing Act
Maharashtra Labour Welfare Fund Act, 1953
Who It Applies To
Establishments covered under the Factories Act, 1948, the Bombay Shops and Establishments Act, and similar entities.
Due Date
Deduction by 30 June and 31 December; returns filed by July 15 and January 15.
Registration
Two-phase online registration via the Maharashtra Labour Welfare Board (MLWB) portal: employer PAN validation and account creation, followed by establishment data, license details, employee count, and document upload.
Exemptions
- Managerial and supervisory employees earning more than ₹3,500/month
- Employees under the Apprentice Act, 1961
This is Maharashtra's Labour Welfare Fund contribution, distinct from the state's Professional Tax, which is deducted separately under a different Act.
Frequently Asked Questions: Maharashtra LWF
What is the LWF contribution in Maharashtra?
Is LWF the same as Professional Tax in Maharashtra?
Labour Welfare Fund in Other States
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