State guide
Maharashtra labour law compliance
Minimum wages, Professional Tax, the Labour Welfare Fund and holidays for employers with staff in Maharashtra, on one page. Each figure comes from the notification or official page linked beside it.
Minimum wages
Maharashtra's latest notification
Read from the notification itself, with its PDF. Headline rates appear only where one clear table covers the state's employments and the notification is still current.
Minimum wages · Special allowanceLatest
Minimum wages and special allowance for 1 July to 31 December 2026
Declares the basic rate, special allowance and total minimum wage for each scheduled employment and zone, for the six months from 1 July 2026.
In force from
1 July 2026
Until 31 December 2026
- Issued by:
- Office of the Labour Commissioner, Mumbai
- Issued:
- 5 August 2026
- Under:
- Minimum Wages Act, 1948
Rates are listed in the PDF, employment by employment or as an allowance.
Notification PDF · 17 pages, 4.6 MB · Marathi
Professional Tax
Professional Tax in Maharashtra
A state levy that employers deduct from salaries and pay to the state, at the slabs of the state where the employee works.
Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
| Up to ₹7,500 | Nil |
|---|---|
| ₹7,501 to ₹10,000 | ₹175 |
| Above ₹10,000 | ₹200 |
| Up to ₹25,000 | Nil |
|---|---|
| Above ₹25,000 | ₹200 |
Top band pays ₹300 in February.
Due dates
An employer whose tax for the previous year was ₹1,00,000 or more files monthly. Tax on salaries paid in one month is returned and paid by the 15th of the next. Smaller employers file one annual return, for March to February, by 15 March. Both dates apply from a rule change of 28 February 2026.
Registration
An employer takes a registration certificate (PTRC) within 30 days of becoming liable, online and without a fee. The business takes an enrolment certificate (PTEC) and pays its own tax by 31 March each year. A new company takes both at incorporation.
In the top band the tax is ₹2,500 a year, deducted as ₹200 a month and ₹300 in February. These slabs apply from 1 April 2023.
Collected by: GST Department
Official sources: PT rate schedule, as on 31.03.2025; Rule 11 amendment, 28.02.2026; The Act, as on 16.07.2025. Read on 11 Oct 2026.
Labour Welfare Fund
Labour Welfare Fund in Maharashtra
A small contribution from employees and employers to the state's welfare board, paid in the months the state's Act names.
Employee
₹25
Employer
₹75
Each half-year, per employee. Deducted from June and December wages.
When it is due
- 15 July, for employees on the register on 30 June
- 15 January, for employees on the register on 31 December
Who is covered: The employer pays three times the employee's share, from the 2024 amendment. Managerial staff, and supervisors earning over ₹3,500 a month, are outside the Act.
How to pay: Online, through the board's establishment login.
Maharashtra Labour Welfare Fund Act, 1953
Official source: The Act and Rules (MLWB). Read on 11 Oct 2026.
Holidays
Holidays in Maharashtra
Three national holidays fall on the same dates everywhere. Festival holidays are set by each state's law and chosen by the employer from the state's list.
- 26JanRepublic DayTuesday 26 January 2027
- 15AugIndependence DaySunday 15 August 2027
- 2OctGandhi JayantiSaturday 2 October 2027
State holiday list not covered on this site yet
Maharashtra's festival holiday list and its holiday law are not on this site yet. Festival dates move every year, so last year's list is no guide.
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Due dates and services for Maharashtra
The compliance calendar has every monthly, quarterly and annual date. Our services run these rules for you, state by state.
Due dates
Compliance calendar
Labour, GST, TDS, income tax and ROC dates, month by month.
Open the calendar Labour law complianceS&E registration, registers, returns, displayed notices and inspections.PF and ESI compliancePF and ESI every month, with PT and LWF on each state's dates.Payroll servicesPayroll on your structure, with PT deducted state by state and LWF in the months it falls due.Licences and registrationsShop Act (S&E) registrations, factory licences and contract labour registrations.
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