The Maharashtra Labour Welfare Fund Act, 1953 is one of the oldest and most comprehensive LWF legislations in India. It is administered by the Maharashtra Labour Welfare Board (MLWF Board). Contribution rates were significantly revised by the Maharashtra Labour Welfare Fund (Amendment) Act, 2024, which came into effect on March 18, 2024. Contributions are collected half-yearly (June 30 and December 31 cut-off dates, with returns typically due by July 15 and January 15).
Governing Act
Maharashtra Labour Welfare Fund Act, 1953 (as amended by Maharashtra LWF Amendment Act, 2024)
Maharashtra LWF Contributions (Per Employee)
| Contributor | Amount | Frequency | Note |
|---|---|---|---|
| Employee | ₹25 | Half-yearly (June 30 & December 31 cut-off) | ₹25 per employee per half-year (₹50 annually). Revised rate effective March 18, 2024 per Maharashtra LWF Amendment Act, 2024. |
| Employer | ₹75 | Half-yearly (June 30 & December 31 cut-off) | ₹75 per employee per half-year (3x employee share; ₹150 annually). Total per employee per half-year: ₹100. |
Applicability Threshold
Establishments with 5 or more employees registered under the Shops & Establishments Act or Factories Act. Excludes domestic servants and seasonal establishments.
Due Dates
- June 30 (cut-off for January–June period; returns typically filed by July 15)
- December 31 (cut-off for July–December period; returns typically filed by January 15)
Exemption Categories
- Apprentices under the Apprentices Act, 1961
- Part-time domestic servants
- Members of the employer's family residing with the employer
Registration Required: Employers in Maharashtra must register with the State Labour Welfare Board and remit contributions half-yearly.