The Labour Welfare Fund (LWF) plays a crucial role in promoting the social and economic welfare of employees in the organized sector. In Maharashtra, this statutory initiative is governed by The Maharashtra Labour Welfare Fund Act, 1953, and the accompanying Rules of 1953. With the most recent amendment notified in March 2024 via the Maharashtra Gazette, this blog outlines the updated compliance requirements for employers in the state.
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What is the Labour Welfare Fund?
The Labour Welfare Fund is a legally mandated contribution collected from both employees and employers to support various welfare programs. These programs are designed to provide benefits such as:
- Educational assistance for workers’ children
- Medical aid and health camps
- Housing and sanitation improvements
- Skill development training
- Financial support during emergencies
The fund is administered by the Maharashtra Labour Welfare Board.
Applicability of LWF in Maharashtra
As per the Act, the Labour Welfare Fund is applicable to:
- Any employer or establishment in Maharashtra employing five or more employees at any time.
Exemptions:
- Employees engaged in managerial or supervisory roles are excluded from LWF contributions.
Contribution Structure
LWF contributions in Maharashtra are collected twice a year (half-yearly)—in June and December.
| Period | Employee Contribution | Employer Contribution | Total Contribution | Date of Deduction | Last Date for Submission |
| January – June | ₹25.00 | ₹75.00 | ₹100.00 | 30th June | 15th July |
| July – December | ₹25.00 | ₹75.00 | ₹100.00 | 31st December | 15th January |
Employers must ensure the deduction from employees’ salaries and remit the combined amount by the respective deadlines to the Labour Welfare Board.
Filing Process
Form Required:
- Form A-1.xls – Used for filing LWF contributions
Official Portal:
Employers should maintain proof of payment and file the form electronically or as per the submission method prescribed by the Board.
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Benefits to Employees
The Maharashtra Labour Welfare Board utilizes the fund to offer a wide range of schemes:
- Scholarships for meritorious students
- Financial assistance for marriage or emergencies
- Free health check-ups and medical aid
- Night shelters and recreation centers for workers
- Vocational training programs for skill upgradation
These benefits help enhance the quality of life for workers and their families.
Implications of Non-Compliance
Non-compliance with LWF regulations can result in:
- Monetary penalties
- Legal action under the applicable Act
- Delays in inspections or renewals of factory/shop licenses
Employers are strongly advised to implement an automated system or compliance calendar to ensure timely deductions and submissions.
Need Help With LWF Filing in Maharashtra?
Managing LWF contributions and ensuring timely submission can be a challenge—especially for businesses with multiple locations or large employee counts.
We provide expert support for LWF compliance in Maharashtra, including:
- Accurate contribution calculation
- Form A-1 assistance and submission
- Deadline tracking and filing reminders
- Multi-state LWF compliance support
One Partner for All HR Solutions across PAN India
From HRMS & Payroll to Compliance & Labour Law,
From Contract Staffing to All Corporate Insurance,
we’ve got you covered.
📞 Need support? Let’s talk.
Tap to connect with India’s trusted HR & Compliance experts.
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