The Maharashtra Labour Welfare Fund (LWF) Act, 1953 mandates half-yearly contributions from covered establishments to support worker security and living standards. For 2026, LWF is calculated as a fixed rate of ₹100 per eligible employee every half-year (₹25 employee + ₹75 employer), totaling ₹200 annually, with statutory payment deadlines on July 15 and January 15.

Professional Tax in Maharashtra is governed by the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975. Professional Tax (PT) is deducted from eligible employees' salaries and deposited with the Maharashtra Goods and Services Tax Department (MAHAGST). The slab rates remain applicable across Maharashtra, including Mumbai, Pune, Nagpur, Nashik, Thane, Aurangabad, Kolhapur, and other cities.