Maharashtra Labour Welfare Fund
The Maharashtra Labour Welfare Fund is a state-administered welfare scheme created under the Maharashtra Labour Welfare Fund Act, 1953 and the The Maharashtra Labour Welfare Fund Rules, 1953, managed by the Maharashtra Labour Welfare Board (MLWB). It funds welfare services — medical, educational, and social security benefits — for eligible workers.
Applicability
Applies to all factories under Factories Act 1948, motor transport undertakings, and shops/commercial establishments employing 5 or more employees.
Exemption: Excludes employees holding purely managerial or supervisory positions drawing wages in excess of ₹3,500/month.
Contribution Structure
| Cycle | Payment Mode | Employee | Employer | Total | Due Date |
|---|---|---|---|---|---|
| 30 June (Half-Yearly) | Online (MLWB Portal) | ₹25 | ₹75 | ₹100 | 15 July |
| 31 December (Half-Yearly) | Online (MLWB Portal) | ₹25 | ₹75 | ₹100 | 15 January |
Ratio: 1 : 3 · Annual total per employee: ₹200
FAQs — Maharashtra LWF
When is Maharashtra LWF due?
Maharashtra LWF is deducted half-yearly on 30 June and 31 December, payable by 15 July and 15 January.
What are the current Maharashtra LWF rates?
Under the Maharashtra Labour Welfare Fund (Amendment) Act, 2024, the employee pays a flat ₹25 and the employer ₹75 every half-year (₹100 in total). The earlier salary-based slabs no longer apply.