Labour Welfare Fund (LWF) Slab in Maharashtra
Maharashtra Labour Welfare Fund
"Labour Welfare Fund" (LWF) is a statutory endowment contributed by Employer, Employee and by the Government Maharashtra to improve the working conditions, to provide social security and to raise the living standards of Laborers and Workers in unorganized sectors. The quantum and periodicity of contribution is fixed by the respective State Labour Welfare Board. This page will show the exact quantum, state wise.
What is Labour Welfare Fund?
Labour welfare is an aid in the form of money or necessities for those in need. It provides facilities to labourers in order to improve their working conditions, provide social security, and raise their standard of living.
To justify the above statement, various state legislatures have enacted an Act exclusively focusing on welfare of the workers, known as the Labour Welfare Fund Act. The Labour Welfare Fund Act incorporates various services, benefits and facilities offered to the employee by the employer. Such facilities are offered by the means of contribution from the employer and the employee. However, the rate of contribution may differ from one state to another.
Scope of Labour Welfare Fund Act
The scope of this Act is extended to housing, family care & worker's health service by providing medical examination, clinic for general treatment, infant welfare, women’s general education, workers activity facilities, marriage, education, funeral etc. State specific Labour Welfare Funds are funded by contributions from the employer, employee and in a few states, the government also.
Applicability of the Act
In order to provide social security to workers, the government has introduced the Labour Welfare Fund Act. This act has been implemented only in 16 states out of 37 states including union territories.
Maharashtra Labour Welfare Fund Slab 2026
The Maharashtra Labour Welfare Fund (LWF) is governed by the Maharashtra Labour Welfare Fund Act, 1953. For 2026, the contribution is a fixed half-yearly amount rather than a percentage of salary. The current statutory rate is ₹25 from the employee and ₹75 from the employer per half-year.
Maharashtra Labour Welfare Fund Contribution – 2026
| Contribution | Employee | Employer | Total |
|---|---|---|---|
| Per half-year | ₹25 | ₹75 | ₹100 |
| Annual | ₹50 | ₹150 | ₹200 |
The employer contribution is three times the employee contribution under Section 6BB of the Act.
Maharashtra LWF 2026 at a Glance
- State: Maharashtra
- Applicable law: Maharashtra Labour Welfare Fund Act, 1953
- Employee contribution: ₹25 per half-year
- Employer contribution: ₹75 per half-year
- Total contribution: ₹100 per half-year
- Annual employee contribution: ₹50
- Annual employer contribution: ₹150
- Annual total: ₹200 per eligible employee
- Frequency: Half-yearly
- Salary-based slab: No
- Employee contribution ratio: Fixed amount
- Employer contribution ratio: 3 × employee contribution
Maharashtra LWF Payment Schedule – 2026
| Contribution Period | Employee | Employer | Total | Payment Deadline |
|---|---|---|---|---|
| January–June 2026 | ₹25 | ₹75 | ₹100 | 15 July 2026 |
| July–December 2026 | ₹25 | ₹75 | ₹100 | 15 January 2027 |
Under the Act, employers are required to pay both contributions to the Board before 15 July and 15 January, as applicable. The employee contribution can be recovered through deduction from wages for June and December.
Is Maharashtra LWF Salary-Based?
No.
Unlike some states where LWF is calculated as a percentage of salary, Maharashtra uses a fixed contribution per eligible employee.
Therefore, an employee earning ₹15,000, ₹30,000 or ₹75,000 per month does not have a different LWF amount merely because of salary.
For 2026:
- Employee = ₹25 per half-year
- Employer = ₹75 per half-year
- Total = ₹100 per half-year
Maharashtra LWF Calculation Example
Suppose a covered Maharashtra establishment has 100 eligible employees.
January–June 2026
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹25 | ₹2,500 |
| Employer contribution | 100 × ₹75 | ₹7,500 |
| Total LWF | 100 × ₹100 | ₹10,000 |
Full Year 2026
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹50 | ₹5,000 |
| Employer contribution | 100 × ₹150 | ₹15,000 |
| Annual LWF | 100 × ₹200 | ₹20,000 |
Who Is Covered Under Maharashtra LWF?
The Maharashtra Labour Welfare Fund Act applies to establishments covered by the Act, subject to its statutory definitions and exclusions. The Act defines an employee broadly but excludes certain categories, including specified managerial/supervisory employees and other persons covered by the statutory exclusions.
Employers should therefore determine employee eligibility under the Act rather than automatically applying LWF to every person on the payroll.
Does Maharashtra Have City-Wise LWF Slabs?
No. The LWF contribution is prescribed at the state level, not separately for individual cities.
The same Maharashtra LWF contribution structure applies to covered establishments in:
- Mumbai
- Pune
- Nagpur
- Thane
- Nashik
- Aurangabad / Chhatrapati Sambhajinagar
- Navi Mumbai
- Kolhapur
- Solapur
- Amravati
- Vasai-Virar
- Nanded
Therefore, Mumbai LWF, Pune LWF, Nagpur LWF and other city-specific pages should use the Maharashtra state-level LWF rates unless a later statutory notification changes the rate.
Maharashtra LWF vs Professional Tax
| Particular | Labour Welfare Fund | Professional Tax |
|---|---|---|
| Nature | Labour welfare contribution | State tax |
| Salary-based LWF | No | Separate slab structure |
| Employee contribution | ₹25/half-year | As applicable |
| Employer contribution | ₹75/half-year | Not applicable |
| Total LWF | ₹100/half-year | — |
| Annual LWF | ₹200 | — |
| Frequency | Half-yearly | As applicable |
Payroll Compliance Note
For Maharashtra payroll in 2026, the standard LWF configuration is:
- Employee LWF = ₹25 per half-year
- Employer LWF = ₹75 per half-year
- Total LWF = ₹100 per eligible employee per half-year
Annual contribution:
₹50 employee + ₹150 employer = ₹200 per eligible employee per year.
Employers should deduct the employee contribution only in accordance with the statutory requirements and ensure payment of both employee and employer contributions within the prescribed deadlines.
Important: Labour Welfare Fund and Professional Tax are separate statutory compliances. LWF should not be treated as a salary-percentage deduction in Maharashtra.
Official references: India Code – Maharashtra Labour Welfare Fund Act and Maharashtra Labour Welfare Fund Act – PDF
Mumbai Labour Welfare Fund Slab 2026
Mumbai follows the Maharashtra Labour Welfare Fund (LWF) provisions. There is no separate Labour Welfare Fund slab specifically for Mumbai. The applicable law is the Maharashtra Labour Welfare Fund Act, 1953, which extends across the state of Maharashtra.
For 2026, the statutory contribution is ₹25 from the employee and ₹75 from the employer per half-year, giving a combined contribution of ₹100 per eligible employee per half-year.
Mumbai Labour Welfare Fund Contribution – 2026
| Contribution | Employee | Employer | Total |
|---|---|---|---|
| Per half-year | ₹25 | ₹75 | ₹100 |
| Annual | ₹50 | ₹150 | ₹200 |
The employer contribution is three times the employee contribution under Section 6BB of the Maharashtra Labour Welfare Fund Act.
Mumbai LWF 2026 at a Glance
- City: Mumbai
- State: Maharashtra
- Applicable law: Maharashtra Labour Welfare Fund Act, 1953
- Employee contribution: ₹25 per half-year
- Employer contribution: ₹75 per half-year
- Total contribution: ₹100 per half-year
- Annual employee contribution: ₹50
- Annual employer contribution: ₹150
- Annual total: ₹200 per eligible employee
- Frequency: Half-yearly
- Salary-based slab: No
Is Mumbai LWF Salary-Based?
No. Maharashtra LWF is a fixed contribution, not a percentage of salary.
For eligible employees:
- Employee LWF = ₹25 per half-year
- Employer LWF = ₹75 per half-year
- Total = ₹100 per half-year
Thus, an eligible employee earning ₹20,000, ₹40,000 or ₹80,000 per month generally has the same LWF contribution, subject to the Act's eligibility provisions.
Mumbai LWF Payment Schedule – 2026
| Contribution Period | Employee | Employer | Total | Payment Deadline |
|---|---|---|---|---|
| January–June 2026 | ₹25 | ₹75 | ₹100 | 15 July 2026 |
| July–December 2026 | ₹25 | ₹75 | ₹100 | 15 January 2027 |
Under Section 6BB, employers are required to pay both employee and employer contributions to the Board by 15 July and 15 January, respectively. The employee contribution may be recovered through wage deductions for June and December.
Mumbai LWF Calculation Example
Suppose a Mumbai establishment has 100 eligible employees.
January–June 2026
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹25 | ₹2,500 |
| Employer contribution | 100 × ₹75 | ₹7,500 |
| Total LWF | 100 × ₹100 | ₹10,000 |
Full Year 2026
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹50 | ₹5,000 |
| Employer contribution | 100 × ₹150 | ₹15,000 |
| Annual LWF | 100 × ₹200 | ₹20,000 |
Who Is Covered Under Mumbai LWF?
The Maharashtra Labour Welfare Fund Act defines an employee broadly but excludes certain categories, including a person employed mainly in a managerial capacity, and specified supervisory employees. Apprentices covered by the Apprentices Act are also excluded from the statutory definition.
Therefore, employers should determine employee eligibility under the Act rather than automatically applying LWF to every person on the payroll.
Maharashtra LWF Amendment and 2026 Rates
The Maharashtra Labour Welfare Fund Act was amended by Maharashtra Act No. 25 of 2024. The current Section 6BB provides for an employee contribution of ₹25 every six months, with the employer contributing three times the employee contribution.
The current statutory rate is therefore:
₹25 Employee + ₹75 Employer = ₹100 per half-year
Mumbai LWF vs Professional Tax
| Particular | Labour Welfare Fund | Professional Tax |
|---|---|---|
| Nature | Labour welfare contribution | State tax |
| Salary-based LWF | No | Separate provisions |
| Employee contribution | ₹25/half-year | As applicable |
| Employer contribution | ₹75/half-year | Not applicable |
| Total LWF | ₹100/half-year | — |
| Annual LWF | ₹200 | — |
| Frequency | Half-yearly | As applicable |
Pune Labour Welfare Fund Slab 2026
Pune follows the Maharashtra Labour Welfare Fund (LWF) provisions. There is no separate Labour Welfare Fund slab specifically for Pune. The applicable law is the Maharashtra Labour Welfare Fund Act, 1953, which extends throughout Maharashtra.
For 2026, the employee contribution is ₹25 per half-year, while the employer contributes three times the employee contribution, i.e. ₹75 per half-year. The combined contribution is therefore ₹100 per eligible employee per half-year.
Pune Labour Welfare Fund Contribution – 2026
| Contribution | Employee | Employer | Total |
|---|---|---|---|
| Per half-year | ₹25 | ₹75 | ₹100 |
| Annual | ₹50 | ₹150 | ₹200 |
The contribution is fixed and is not calculated as a percentage of salary.
Pune LWF 2026 at a Glance
- City: Pune
- State: Maharashtra
- Applicable law: Maharashtra Labour Welfare Fund Act, 1953
- Employee contribution: ₹25 per half-year
- Employer contribution: ₹75 per half-year
- Total contribution: ₹100 per half-year
- Annual employee contribution: ₹50
- Annual employer contribution: ₹150
- Annual total: ₹200 per eligible employee
- Frequency: Half-yearly
- Salary-based slab: No
- Employer contribution: 3 × employee contribution
Is Pune LWF Salary-Based?
No. Maharashtra LWF is a fixed contribution rather than a salary-percentage deduction.
For an eligible employee:
- Employee LWF = ₹25 per half-year
- Employer LWF = ₹75 per half-year
- Total LWF = ₹100 per half-year
Therefore, the LWF amount does not increase simply because an employee earns a higher salary.
Pune LWF Payment Schedule – 2026
| Contribution Period | Employee | Employer | Total | Payment Deadline |
|---|---|---|---|---|
| January–June 2026 | ₹25 | ₹75 | ₹100 | 15 July 2026 |
| July–December 2026 | ₹25 | ₹75 | ₹100 | 15 January 2027 |
Under Section 6BB, the employer must pay both the employee and employer contributions to the Board by 15 July and 15 January, as applicable. The employee contribution may be recovered from wages, with the Act specifically providing for deductions from June and December wages.
Pune LWF Calculation Example
Suppose a Pune establishment has 100 eligible employees.
January–June 2026
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹25 | ₹2,500 |
| Employer contribution | 100 × ₹75 | ₹7,500 |
| Total LWF | 100 × ₹100 | ₹10,000 |
Full Year 2026
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹50 | ₹5,000 |
| Employer contribution | 100 × ₹150 | ₹15,000 |
| Annual LWF | 100 × ₹200 | ₹20,000 |
Who Is Covered Under Pune LWF?
The Maharashtra Act defines an employee to include persons employed for hire or reward in skilled, unskilled, manual, clerical, supervisory or technical work, subject to statutory exclusions.
The definition excludes, among others, persons employed mainly in a managerial capacity, certain supervisory employees, and apprentices covered under the Apprentices Act.
Therefore, employers should determine employee eligibility under the Act before applying the LWF deduction to every person on the payroll.
Maharashtra LWF 2026 Rate
The current Section 6BB provides that the employee contribution is ₹25 every six months. The employer contribution for each such employee is three times the employee contribution.
Therefore:
₹25 Employee + ₹75 Employer = ₹100 per half-year
The ₹25 employee contribution was introduced through the Maharashtra Labour Welfare Fund amendment made in 2024 and is the applicable statutory rate reflected in the current India Code text.
Pune LWF vs Professional Tax
| Particular | Labour Welfare Fund | Professional Tax |
|---|---|---|
| Nature | Labour welfare contribution | State tax |
| Salary-based LWF | No | Separate tax slabs |
| Employee contribution | ₹25/half-year | As applicable |
| Employer contribution | ₹75/half-year | Not applicable |
| Total LWF | ₹100/half-year | — |
| Annual LWF | ₹200 | — |
| Frequency | Half-yearly | As applicable |
Nagpur Labour Welfare Fund Slab 2026
Nagpur follows the Maharashtra Labour Welfare Fund (LWF) provisions. There is no separate Labour Welfare Fund slab specifically for Nagpur. The applicable law is the Maharashtra Labour Welfare Fund Act, 1953.
For 2026, the employee contribution is ₹25 per half-year, while the employer contribution is ₹75 per eligible employee per half-year. Thus, the total contribution is ₹100 per half-year. The Maharashtra Act provides that the employer contribution is three times the employee contribution.
Nagpur Labour Welfare Fund Contribution – 2026
| Contribution | Employee | Employer | Total |
|---|---|---|---|
| Per half-year | ₹25 | ₹75 | ₹100 |
| Annual | ₹50 | ₹150 | ₹200 |
Nagpur LWF 2026 at a Glance
- City: Nagpur
- State: Maharashtra
- Applicable law: Maharashtra Labour Welfare Fund Act, 1953
- Employee contribution: ₹25 per half-year
- Employer contribution: ₹75 per half-year
- Total contribution: ₹100 per half-year
- Annual employee contribution: ₹50
- Annual employer contribution: ₹150
- Annual total: ₹200 per eligible employee
- Frequency: Half-yearly
- Salary-based slab: No
- Employer contribution: 3 times employee contribution
Is Nagpur LWF Salary-Based?
No. Maharashtra LWF is a fixed contribution, not a percentage of salary.
For an eligible employee:
- Employee LWF = ₹25 per half-year
- Employer LWF = ₹75 per half-year
- Total LWF = ₹100 per half-year
Therefore, the contribution does not change simply because an employee's salary increases.
Nagpur LWF Payment Schedule – 2026
| Contribution Period | Employee | Employer | Total | Payment Deadline |
|---|---|---|---|---|
| January–June 2026 | ₹25 | ₹75 | ₹100 | 15 July 2026 |
| July–December 2026 | ₹25 | ₹75 | ₹100 | 15 January 2027 |
The employee contribution can be recovered through the prescribed wage deductions, with the Act providing for deductions from wages for June and December. Both employee and employer contributions are required to be deposited with the Board within the prescribed period.
Nagpur LWF Calculation Example
Suppose a Nagpur establishment has 100 eligible employees.
January–June 2026
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹25 | ₹2,500 |
| Employer contribution | 100 × ₹75 | ₹7,500 |
| Total LWF | 100 × ₹100 | ₹10,000 |
Full Year 2026
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹50 | ₹5,000 |
| Employer contribution | 100 × ₹150 | ₹15,000 |
| Annual LWF | 100 × ₹200 | ₹20,000 |
Who Is Covered Under Nagpur LWF?
Coverage depends on the statutory definition of an employee and the establishment covered by the Maharashtra Labour Welfare Fund Act.
Certain categories may be excluded, including persons employed mainly in a managerial capacity, specified supervisory employees and apprentices covered under the applicable apprenticeship legislation.
Employers should therefore verify employee eligibility before applying the LWF deduction to everyone on the payroll.
Maharashtra LWF 2026 Rate
The current Maharashtra LWF provision specifies:
- Employee contribution = ₹25 every six months
- Employer contribution = 3 × employee contribution = ₹75 every six months
Therefore:
₹25 + ₹75 = ₹100 per eligible employee per half-year
The ₹25 employee contribution reflects the amended statutory rate applicable under Maharashtra's Labour Welfare Fund legislation.
Nagpur LWF vs Professional Tax
| Particular | Labour Welfare Fund | Professional Tax |
|---|---|---|
| Nature | Labour welfare contribution | State tax |
| Salary-based LWF | No | Separate tax slabs |
| Employee contribution | ₹25/half-year | As applicable |
| Employer contribution | ₹75/half-year | Not applicable |
| Total LWF | ₹100/half-year | — |
| Annual LWF | ₹200 | — |
| Frequency | Half-yearly | As applicable |
Nashik Labour Welfare Fund Slab 2026
Nashik follows the Maharashtra Labour Welfare Fund (LWF) provisions. There is no separate Labour Welfare Fund slab specifically for Nashik. The Maharashtra Labour Welfare Fund Act extends to the whole state of Maharashtra, so the same state-level contribution applies to covered establishments in Nashik.
For 2026, the employee contribution is ₹25 per half-year, while the employer contributes ₹75 per eligible employee per half-year. The total LWF contribution is therefore ₹100 per eligible employee per half-year. Section 6BB specifies that the employer contribution is three times the employee contribution.
Nashik Labour Welfare Fund Contribution – 2026
| Contribution | Employee | Employer | Total |
|---|---|---|---|
| Per half-year | ₹25 | ₹75 | ₹100 |
| Annual | ₹50 | ₹150 | ₹200 |
The contribution is fixed and not calculated as a percentage of salary.
Nashik LWF 2026 at a Glance
- City: Nashik
- State: Maharashtra
- Applicable law: Maharashtra Labour Welfare Fund Act, 1953
- Employee contribution: ₹25 per half-year
- Employer contribution: ₹75 per half-year
- Total contribution: ₹100 per half-year
- Annual employee contribution: ₹50
- Annual employer contribution: ₹150
- Annual total: ₹200 per eligible employee
- Frequency: Half-yearly
- Salary-based slab: No
- Employer contribution: 3 times employee contribution
Is Nashik LWF Salary-Based?
No. Maharashtra LWF is a fixed statutory contribution rather than a salary-percentage deduction.
For an eligible employee:
- Employee LWF = ₹25 per half-year
- Employer LWF = ₹75 per half-year
- Total LWF = ₹100 per half-year
An employee's LWF therefore does not increase simply because the employee earns a higher salary.
Nashik LWF Payment Schedule – 2026
| Contribution Period | Employee | Employer | Total | Payment Deadline |
|---|---|---|---|---|
| January–June 2026 | ₹25 | ₹75 | ₹100 | 15 July 2026 |
| July–December 2026 | ₹25 | ₹75 | ₹100 | 15 January 2027 |
Section 6BB requires the employer to pay both the employee and employer contributions to the Board before 15 July and 15 January, as applicable. The employee contribution may be recovered through wage deductions, with the Act specifically permitting deductions from wages for June and December.
Nashik LWF Calculation Example
Suppose a covered Nashik establishment has 100 eligible employees.
January–June 2026
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹25 | ₹2,500 |
| Employer contribution | 100 × ₹75 | ₹7,500 |
| Total LWF | 100 × ₹100 | ₹10,000 |
Full Year 2026
| Particular | Calculation | Amount |
|---|---|---|
| Employee contribution | 100 × ₹50 | ₹5,000 |
| Employer contribution | 100 × ₹150 | ₹15,000 |
| Annual LWF | 100 × ₹200 | ₹20,000 |
Who Is Covered Under Nashik LWF?
Coverage depends on the establishment and the statutory definition of an employee under the Maharashtra Labour Welfare Fund Act.
The Act excludes certain categories, including persons employed mainly in a managerial capacity, specified supervisory employees and apprentices covered under the Apprentices Act.
Employers should therefore verify employee eligibility before applying the LWF deduction across the entire payroll.
Maharashtra LWF 2026 Rate
Section 6BB currently specifies an employee contribution of ₹25 every six months. For each such employee, the employer contributes three times the employee contribution, resulting in ₹75.
Therefore:
₹25 Employee + ₹75 Employer = ₹100 per half-year
Nashik LWF vs Professional Tax
| Particular | Labour Welfare Fund | Professional Tax |
|---|---|---|
| Nature | Labour welfare contribution | State tax |
| Salary-based LWF | No | Separate tax slabs |
| Employee contribution | ₹25/half-year | As applicable |
| Employer contribution | ₹75/half-year | Not applicable |
| Total LWF | ₹100/half-year | — |
| Annual LWF | ₹200 | — |
| Frequency | Half-yearly | As applicable |
Conclusion
The Maharashtra Labour Welfare Fund (LWF) is governed by the Maharashtra Labour Welfare Fund Act, 1953. For 2026, the contribution is a fixed half-yearly amount rather than a percentage of salary. The current statutory rate is ₹25 from the employee and ₹75 from the employer per half-year.
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