Madhya Pradesh LWF Contributions (Per Employee)
| Contributor | Amount | Frequency | Note |
|---|---|---|---|
| Employee | ₹10 | Half-yearly | ₹10 per employee per half-year (₹20 annually). Rates updated per 2025 amendment notification. |
| Employer | ₹50 | Half-yearly | ₹50 per employee per half-year (₹100 annually). Minimum contribution per establishment per half-year: ₹2,500. Revised January 2026. |
Applicability Threshold
Any establishment employing 1 or more persons. Supervisory/managerial employees drawing wages exceeding ₹10,000/month are excluded from contributions.
Due Dates
- July 15 (for the January–June half-year)
- January 15 (for the July–December half-year)
Exemption Categories
- Apprentices under the Apprentices Act, 1961
- Supervisory/managerial employees drawing more than ₹10,000/month
Registration Required: Employers in Madhya Pradesh must register with the State Labour Welfare Board and remit contributions half-yearly.