What we do
Our work in this practice group is structured around the records, deadlines, and decisions involved:
- Statutory compliance under the Maharashtra Labour Welfare Fund Act, 1953.
- Prevention of 18% per annum compounding interest and penal recovery under land revenue arrears procedures.
- Full qualification for statutory labour inspections and corporate due diligence reviews.
- Employees gain eligibility for state scholarship schemes, vocational training, and family medical subsidies.
- Seamless online e-payment and instant receipt generation on the Mahakamgar portal.
- Integrated compliance alignment with PF, ESIC, and Professional Tax filings.
How the engagement works
Under Section 6BB of the Maharashtra Labour Welfare Fund Act, 1953, every employer must pay contributions for each employee whose name stands on the register of an establishment on 30th June and 31st December. Remittance must be completed on or before 15th July and 15th January respectively. Delayed payments attract mandatory interest at 18% per annum under Section 6C and prosecution under Section 17.
Scenario 1: A corporate office, software firm, or commercial shop in Maharashtra employing 5 or more staff during the half-year.
Scenario 2: An employer receiving an intimation or inspection letter from the Maharashtra Labour Welfare Board for pending remittances.
Scenario 3: An establishment consolidating its semi-annual payroll compliances prior to internal or statutory audit.
Scenario 4: A newly registered company establishing its initial state welfare credentials on the Mahakamgar portal.
Scenario 5: A business undergoing merger, acquisition, or vendor compliance review requiring Form A-1 acknowledgments.
Headcount & Schedular Audit
We examine your employee register as of 30th June / 31st December, excluding managerial staff where exempt, to determine eligible worker counts.
Contribution Computation
We apply the latest notified state contribution rates for employee deductions and employer co-contributions.
Mahakamgar Portal Filing
We prepare and file the electronic Form A-1 return on the official Maharashtra Labour Welfare Board portal.
General questions
01What is the applicability threshold for MLWF in Maharashtra?
The Act applies to any factory, workshop, or commercial establishment/shop registered under the Maharashtra Shops and Establishments Act employing 5 or more persons.
02What are the half-yearly due dates for MLWF in Maharashtra?
Contributions for the period ending 30th June must be paid on or before 15th July. Contributions for the period ending 31st December must be paid on or before 15th January.
03What are the current contribution rates for MLWF in Maharashtra?
Under the revised rates, for employees earning up to ₹3,000/month, the employee contribution is ₹6 and employer contribution is ₹18. For employees earning over ₹3,000/month, the employee contributes ₹12 and the employer contributes ₹36 (total ₹48 per employee every six months).
04Are managerial staff required to contribute to MLWF?
Under the Act, persons employed mainly in a managerial or administrative capacity drawing wages above statutory thresholds are generally exempt from MLWF contributions.