Labour Welfare Fund (LWF) in Maharashtra 2026

Employee and employer LWF contribution, filing frequency, collection cycle, and the governing Act for payroll teams in Maharashtra.

Rs.25

Employee share

Rs.75

Employer share

Rs.100

Total / cycle

Half-Yearly

Frequency

Source: Maharashtra Labour Welfare Fund Act, 1953. Verify the current rate with the Maharashtra Labour Welfare Board before filing.

Key Takeaway Last reviewed: July 2026

What is the LWF contribution in Maharashtra?

In Maharashtra, LWF is Rs.25 (employee) + Rs.75 (employer) = Rs.100 per employee, collected half-yearly (June and December) under the Maharashtra Labour Welfare Fund Act, 1953.

Quick Reference

LWF Rates in Maharashtra

Contribution, frequency, cycle, and governing Act at a glance.

Item	Value	Note
Employee contribution	Rs.25	Deducted from salary, shown on payslip
Employer contribution	Rs.75	Added by employer, not on payslip
Total per employee	Rs.100	Per contribution cycle
Frequency	Half-Yearly	How often LWF is collected
Collection cycle	June and December	When the contribution is due
Governing Act	Maharashtra Labour Welfare Fund Act, 1953	State statute that levies LWF
Administered by	Maharashtra Labour Welfare Board	Receives and spends the fund

Source: Maharashtra Labour Welfare Fund Act, 1953. Verified as on July 2026. State boards revise rates periodically; confirm with the Maharashtra Labour Welfare Board before filing.

How It Works

LWF Deduction and Filing in Maharashtra

Deduct employee share

Deduct Rs.25 from the employee in the half-yearly cycle.

Add employer share

Add Rs.75 as employer cost to reach Rs.100 per employee.

Reconcile headcount

Exclude exempt managerial staff and apprentices before totalling.

Deposit to board

Pay the total to the Maharashtra Labour Welfare Board and file the prescribed return.

factoHR India

Automate Maharashtra LWF

factoHR India deducts Maharashtra LWF on the payslip, applies the correct cycle, generates challans, and produces board-ready returns.

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LWF in Other States

All states

Odisha Labour Welfare Fund Punjab Labour Welfare Fund Tamil Nadu Labour Welfare Fund Telangana Labour Welfare Fund West Bengal Labour Welfare Fund Andhra Pradesh Labour Welfare Fund

FAQ

Maharashtra LWF FAQs

What is the LWF contribution in Maharashtra for 2026?

Maharashtra charges Rs.25 from the employee and Rs.75 from the employer, a total of Rs.100 per employee. It is collected half-yearly (June and December) under the Maharashtra Labour Welfare Fund Act, 1953.

How often is LWF paid in Maharashtra?

LWF in Maharashtra is paid half-yearly. Employers deduct the employee share, add the employer share, and deposit the total to the Maharashtra Labour Welfare Board in the June and December cycle. Verify the exact due date with the board.

Who is exempt from LWF in Maharashtra?

Employees in managerial or supervisory roles above the state wage ceiling are usually exempt, along with apprentices under the Apprentices Act, 1961. Check the Maharashtra Labour Welfare Fund Act, 1953 for the applicable ceiling and exemption list.

Is LWF shown on the Maharashtra payslip?

Yes. The employee LWF share of Rs.25 appears as a separate deduction on the payslip. The employer share of Rs.75 is not on the payslip but is recorded in payroll registers and the LWF return.

How does factoHR India handle Maharashtra LWF?

factoHR India deducts the Maharashtra LWF share on the payslip, applies the half-yearly cycle, generates the LWF challan, and produces board-ready returns. Rates update when the Maharashtra Labour Welfare Board revises them.