Maharashtra Labour Welfare Fund (LWF), 2026 guide
Twice-a-year contribution to the Maharashtra Labour Welfare Board for factory and notified establishment workers. Here are the slabs, due dates, applicability and the full registration process for Mumbai employers.
Every covered employee in Maharashtra contributes ₹25 and the employer contributes ₹75, total ₹100 per employee, twice a year. Deduction dates: 30 June and 31 December. Payment to the Maharashtra Labour Welfare Board (MLWB) by 15 July and 15 January. Managerial and supervisory employees earning more than ₹3,500/month and apprentices are excluded.
Maharashtra LWF contribution slabs
Statutory rates under Section 6BB of the Maharashtra Labour Welfare Fund Act 1953, amended March 2024.
| Period ending | Employee | Employer | Total | Payment due by |
|---|---|---|---|---|
| 30 June | ₹25 | ₹75 | ₹100 | 15 July |
| 31 December | ₹25 | ₹75 | ₹100 | 15 January |
LWF is a flat amount per covered employee, not a percentage of salary. Multiply by your covered headcount on 30 June and 31 December to get the establishment total.
Applicability and exclusions
Coverage under the Maharashtra Labour Welfare Fund Act 1953. Check both lists before adding an employee to the contribution roll.
Covered establishments & employees
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Factories Establishments registered under the Factories Act 1948
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Motor transport Tramway and transport services covered by the Motor Transport Workers Act 1961
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Notified commercial establishments Other establishments notified by the Maharashtra government under the LWF Act
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Non-managerial, non-supervisory employees All workers below managerial/supervisory grade, irrespective of monthly wage
Excluded categories
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Managerial employees Drawing wages above ₹3,500 per month
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Supervisory employees Drawing wages above ₹3,500 per month
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Apprentices Employees engaged under the Apprentices Act 1961
What the fund pays for
The Maharashtra Labour Welfare Board runs welfare and assistance schemes for covered workers and their dependents.
School to degree level. ₹2,000-₹5,000 per academic year for eligible dependents.
₹2,000-₹15,000 for state and national level sports participants among workers' children.
Up to ₹50,000 assistance for higher studies abroad for eligible dependents.
Free skills training in French, German, Japanese, Russian and Chinese for registered workers.
₹5,000-₹25,000 medical treatment assistance for cancer, kidney, heart and other chronic conditions.
Up to ₹1,00,000 assistance to wife of a worker who dies by suicide due to financial hardship.
Up to ₹10,000 for travel-related assistance for workers and dependents with disability.
Financing and career-guidance support for civil services and other competitive exam preparation.
Reading rooms, libraries, recreation centres and community kitchens run by the Welfare Board across Maharashtra.
Two-phase registration with the MLWB
Register the employer first, then the establishment, on the Maharashtra Labour Welfare Board portal at public.mlwb.in.
Phase 1 Employer registration
- PAN validation. Employer PAN becomes the portal username automatically.
- Personal details. First and last name as per Income Tax records, gender, father's name, date of birth, address.
- Set password and enter the captcha shown on screen.
- OTP + email verification. Confirm SMS OTP and click the email activation link sent to your registered ID.
- Agree to statutory declaration and click Register Me.
Phase 2 Establishment registration
- Log in and open the Establishment Details form.
- Establishment details. Name as per PAN, contact mobile, class and sector.
- Regulatory licence. Enter registration number and date for at least one applicable licence (Factories, Motor Transport, etc.).
- Employee headcount as on the date of application.
- Upload documents (PDF): employment details + licence proof.
- Final Submit. Once approved, download the registration certificate from View Archive.
Maharashtra LWF, quick answers
What is the Maharashtra Labour Welfare Fund?
The Maharashtra Labour Welfare Fund (LWF) is a pool of contributions collected by the Maharashtra Labour Welfare Board under the Maharashtra Labour Welfare Fund Act 1953. The fund is used to provide socio-economic benefits to employees and their dependents across Maharashtra, including scholarships, medical aid, sports support and welfare centres.
How much is the LWF contribution per employee in 2026?
Per Section 6BB of the Act (amended March 2024), each covered employee contributes ₹25 and the employer contributes ₹75, for a total of ₹100 per employee, per half year. That works out to ₹200 per employee per year, of which the employer share is ₹150.
What are the LWF due dates in Maharashtra?
Two half-yearly cycles. Deduction dates are 30 June and 31 December. Payment to the Labour Welfare Board must be made by 15 July and 15 January respectively. A statement of contribution is filed by the same dates as per Rule 3B.
Which employees are excluded from LWF?
Three categories are excluded: managerial employees drawing more than ₹3,500/month, supervisory employees drawing more than ₹3,500/month, and apprentices engaged under the Apprentices Act 1961. All other workers in a covered establishment are included regardless of wage.
What benefits do employees get from the Maharashtra LWF?
Educational and sports scholarships, overseas education aid up to ₹50,000, foreign-language skills training, chronic disease medical aid of ₹5,000-₹25,000, financial assistance to families of deceased workers up to ₹1,00,000, disability travel assistance, competitive-exam guidance and access to Welfare Board reading rooms, libraries and community centres.
Where do I register and pay Maharashtra LWF?
Register and pay on the Maharashtra Labour Welfare Board portal at public.mlwb.in. Registration is a two-step process: employer registration with PAN, then establishment registration with licence details and document uploads. Payment is then made online for each half-yearly cycle.
Is LWF the same as PF or ESIC?
No. LWF is a state welfare contribution administered by the Maharashtra Labour Welfare Board. PF is administered by EPFO and ESIC by ESI Corporation, both central schemes. LWF is a flat per-employee amount (₹25 + ₹75 = ₹100), unlike PF (12% of wages) and ESIC (% of wages with employee + employer share).
Does Mumbai have a separate LWF rule from the rest of Maharashtra?
No. The same Maharashtra Labour Welfare Fund Act 1953 applies state-wide, including Mumbai, Pune, Nagpur, Thane and Nashik. Local labour offices may have different jurisdictional contact points, but the rates, due dates and forms are identical across the state.
Related Maharashtra guides
Auto-deduct and file LWF in factoHR
Our payroll engine deducts ₹25 on 30 June and 31 December, calculates employer share, prepares the contribution statement and reminds you before the 15 July / 15 January deadline. Connect with PF and ESIC to file every statutory contribution in one cycle.