30 June
Half-yearly reference date for employee coverage; employee contribution is associated with June wages.
Labour Welfare Fund / Maharashtra
Maharashtra LWF Contribution 2026
Current half-yearly employee and employer contribution, June/December reference dates and statutory remittance deadlines.
Updated 22 September 2026Employer payroll reference
01
Current contribution
₹25 employee + ₹75 employer = ₹100 per covered employee, half-yearly.
The Maharashtra Centralized Inspection System FAQ states the current half-yearly contribution as ₹25 employee contribution and ₹75 employer contribution, total ₹100 per employee.
The Maharashtra Labour Welfare Fund Act works on a half-yearly reference cycle for employees whose names stand on the establishment register on 30 June and 31 December.
Official references: Maharashtra Centralized Inspection System FAQ · Maharashtra Labour Department — Labour Welfare Board.
02
Payroll calendar
Maharashtra LWF due-date workflow.
Before 15 July
Official FAQ states the employer pays both employee and employer contribution before 15 July.
31 December
Second half-yearly reference date; employee contribution is associated with December wages.
Before 15 January
Official FAQ states the employer pays the half-yearly contribution before 15 January.
Contribution table
Maharashtra Labour Welfare Fund rate — 2026
| Component | Half-yearly amount per covered employee |
|---|---|
| Employee contribution | ₹25 |
| Employer contribution | ₹75 |
| Total remittance | ₹100 |
These rates were revised from June 2024 and remain the rate shown in the current official Maharashtra inspection FAQ checked in September 2026.
Bare Act reference: Maharashtra Labour Welfare Fund Act, 1953 — India Code.
Employer controls
Connect Maharashtra LWF to payroll and the compliance calendar.
The rate is simple; errors usually arise from applicability, employee coverage, missed deduction, branch mapping or missed half-yearly remittance.
01
Confirm establishment applicability and covered employees.
02
Freeze the June and December reference employee list.
03
Reconcile employee deduction and employer contribution.
04
Retain challan/payment evidence with payroll records.
Common questions
Maharashtra LWF contribution 2026: employer FAQs
What is the employee contribution?
₹25 per covered employee for each half-yearly contribution cycle.
What is the employer contribution?
₹75 per covered employee, making the combined half-yearly remittance ₹100.
When should payroll teams act?
Build controls around the 30 June / 31 December reference dates and the July / January statutory remittance deadlines.
Corporate enquiry