Labour Welfare Fund (LWF) Slab in Maharashtra

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.