Madhya Pradesh Labour Welfare Fund (MPLWF) Rates & Compliance Guide (2026)
The Madhya Pradesh Labour Welfare Fund (MPLWF) is governed by The Madhya Pradesh Shram Kalyan Nidhi Adhiniyam, 1982 and administered by the Madhya Pradesh Labour Welfare Board (MPLWB), Bhopal.
Madhya Pradesh operates a half-yearly deduction cycle in June and December.
Governing Statute: The Madhya Pradesh Shram Kalyan Nidhi Adhiniyam, 1982
Regulatory Authority: Madhya Pradesh Labour Welfare Board (MPLWB), Bhopal
Official Portal: MP Shram Seva Portal
📊 Contribution Rates & Wage Slabs (2026)
| Category / Wage Bracket | Employee Contribution | Employer Contribution | Total Remittance | Deduction Frequency | Statutory Remittance Deadline |
|---|---|---|---|---|---|
| All Covered Employees (Regardless of wage limit) | ₹10.00 | ₹30.00 | ₹40.00 | Half-Yearly (June & December) | 15th July & 15th January |
The employer's contribution is exactly three times (3×) the employee's deducted share (₹10 employee vs. ₹30 employer, 1:3 ratio).
📅 Deduction Calendar & Remittance Deadlines
| Cycle | Salary Deduction Month | Presence on Muster Roll Cutoff | Remittance Due Date | Prescribed Return Form |
|---|---|---|---|---|
| 1st Half | June | 30th June | 15th July | Form A |
| 2nd Half | December | 31st December | 15th January | Form A |
🏢 Applicability & Coverage Scope
- Covered Establishments:
- Factories registered under Section 2(m) of the Factories Act, 1948.
- Motor transport undertakings in Madhya Pradesh.
- Commercial establishments and shops registered under the Madhya Pradesh Shops and Establishments Act, 1958 employing 10 or more persons (or 5+ in municipal corporation jurisdictions).
- Covered Employees:
- All skilled, semi-skilled, manual, technical, and clerical staff on rolls.
- Exemptions:
- Managerial or administrative personnel drawing basic salaries above statutory thresholds with executive responsibilities.
- Apprentices under the Apprentices Act, 1961.
💻 Online Payment & Return Procedure
- Access the MP Shram Seva Portal.
- Log in using the establishment registration ID.
- Submit active headcount as of June 30 / December 31.
- Pay online via Cyber Treasury MP.
- Generate and download Form A statement with receipt.
⚠️ Penalties for Non-Compliance
- Penal Interest: Simple interest at 18% per annum on delayed remittances from the 16th of July or January.
- Recovery: Unpaid dues are recoverable as arrears of land revenue.
❓ Frequently Asked Questions (FAQs)
What is the total LWF amount remitted per employee in Madhya Pradesh?
The total remittance is ₹40 per half-year (₹10 deducted from the employee and ₹30 contributed by the employer), totalling ₹80 per year.
What are the due dates for MP LWF?
MP LWF is remitted twice a year: on or before 15th July (for the June half) and on or before 15th January (for the December half).