Labour Welfare Fund (LWF) Maharashtra – Rules, Applicability & Calculator

Labour Welfare Fund (LWF) Information

The Labour Welfare Fund (LWF) is a statutory contribution collected by the state government to improve the living and working conditions of employees. These funds are used for welfare schemes like housing, education, medical aid, vocational training, maternity benefits, and recreational facilities for industrial and commercial workers.

Applicability of LWF in Maharashtra

Who Must Contribute: Every establishment in Maharashtra employing 5 or more persons, including casual, part-time, and contract workers.
Covered Employees: All employees working in the establishment, except:
- Those in managerial positions
- Those in supervisory roles earning more than ₹3,500/month or primarily handling managerial responsibilities
- Apprentices registered under the Apprentices Act, 1961
Note: If the number of employees falls below 5 for a continuous period of 3 months, the establishment may be exempt, provided it notifies the designated authority within one month.
Registration: Employers must register their establishment with the Maharashtra Labour Welfare Board (MLWB).

LWF Contribution Structure in Maharashtra (As per 2024 Amendment)

Employee’s Contribution: ₹25 per employee (every 6 months)
Employer’s Contribution: ₹75 per employee (every 6 months)
State Government's Contribution: ₹50 per employee (paid directly to the fund)
Total Contribution: ₹100 (employee + employer) per employee per half-year

Payment Schedule & Due Dates

First Half-Year (January to June): Payment due by 15th July
Second Half-Year (July to December): Payment due by 15th January
Payments not made by the due date attract interest and penalties under the Act.

Mode of Payment

Payment must be made online through the official MLWB Portal.
Employers can log in using their registered credentials, generate the challan, and make payments through net banking or UPI.

Documents Required for LWF Filing

Employee details (name, designation, gross salary, date of joining)
Number of employees eligible under LWF
Establishment Registration Number (ER No.)
Payment receipt or challan generated from MLWB portal

Benefits of Labour Welfare Fund for Employees

Free or subsidized healthcare through tie-up hospitals
Scholarships and education grants for workers’ children
Financial assistance during illness or accident
Maternity and childcare support
Subsidized housing and vocational training programs

Legal Implications of Non-Compliance

Failure to pay LWF contributions on time may attract penalty and interest as per Section 6B of the Act.
Inspectors appointed under the Act have the right to inspect records and enforce compliance.
Repeated violations may lead to prosecution and legal action under applicable labour laws.

Registration with Maharashtra Labour Welfare Board (MLWB)

Mandatory: All eligible establishments must register themselves on the MLWB portal to comply with LWF provisions.
Where to Register: Click here to Register on the MLWB Portal
After registration, employers can log in, generate challans, file returns, and make online payments directly through the portal.

For step-by-step help with filing or calculating LWF dues, try our LWF calculator below or visit the official portal.