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.
Payroll calendar
Maharashtra LWF due-date workflow.
30 June
Half-yearly reference date for employee coverage; employee contribution is associated with June wages.
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.
- Confirm establishment applicability and covered employees.
- Freeze the June and December reference employee list.
- Reconcile employee deduction and employer contribution.
- 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.
Related resources
ServicePT & Labour Welfare Fund Compliance State updateHaryana LWF 2026 ServicePayroll ComplianceCorporate enquiry
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LWF contribution in Maharashtra: employer FAQs
What is the LWF contribution in Maharashtra in 2026?
The current half-yearly contribution shown in the official Maharashtra inspection FAQ is ₹25 from the employee and ₹75 from the employer for each covered employee, total ₹100. Employers should confirm applicability and the latest official position before remittance.
What does LWF mean?
LWF means Labour Welfare Fund. See our Professional Tax and LWF compliance service for multi-state payroll support and our Labour Welfare Fund compliance guide for broader coverage.