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    Home › Compliance › Labour Welfare Fund (LWF) in Maharashtra 2026: Contribution, Due Dates & Applicability
    Compliance

    Labour Welfare Fund (LWF) in Maharashtra 2026: Contribution, Due Dates & Applicability

    The Labour Welfare Fund (LWF) in Maharashtra is a statutory fund under the Maharashtra Labour Welfare Fund Act, 1953, meant to finance welfare measures for workers — housing, medical, education and recreation. Both the employee and the employer contribute a small fixed amount, and the employer is responsible for deducting the employee's share and remitting the combined contribution to the State Labour Welfare Board.

    In Maharashtra, contributions are collected on a half-yearly basis. Unlike PF or ESI, LWF amounts are small fixed sums (not a percentage of salary), and applicability depends on the establishment type and headcount notified under the state Act.

    Contribution (as of July 2026)

    ₹25
    Employee
    ₹75
    Employer
    Half-yearly (June & December)
    Frequency
    June & December salaries
    Deducted in

    Applicability

    • Applies to establishments notified under the Maharashtra LWF Act (typically factories and establishments above a notified employee count — several states now cover 10+ or even 5+ employees).
    • Usually excludes employees in a managerial or supervisory capacity above a notified wage — confirm the current definition for your establishment.
    • The employer must register with the State Labour Welfare Board and remit both shares by the due date.

    Due dates

    Contributions for Maharashtra are deducted in the june & december salaries and remitted to the State Labour Welfare Board by the notified due date (commonly the 15th of the month following the period). Confirm the exact date with the Maharashtra Labour Welfare Board.

    What the fund provides

    • Medical care and health support for workers and their families
    • Educational scholarships and assistance for workers' children
    • Housing, recreation and cultural facilities
    • Support in cases of accident, disability or distress

    Source: state LWF boards / patronaccounting & futurexsolutions 2026 consolidated tables.

    FAQ

    Frequently asked questions

    How much is the Labour Welfare Fund contribution in Maharashtra?
    In Maharashtra, the employee contributes ₹25 and the employer contributes ₹75, on a half-yearly basis, deducted in the june & december salaries. The amounts are fixed, not a percentage of salary.
    Who deducts and pays LWF?
    The employer deducts the employee's share from salary, adds the employer's share, and remits the combined amount to the State Labour Welfare Board. The employer holds the compliance responsibility.
    Is LWF the same across states?
    No. Both the amount and the frequency (monthly, half-yearly or annual) are set by each state's Labour Welfare Fund Act and differ widely. Kredily applies the correct state LWF for every employee automatically.

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