Madhya Pradesh Revises Labour Welfare Fund (LWF) Contribution Rates | SGC Services

The Government of Madhya Pradesh has officially revised the statutory contribution rates under the Madhya Pradesh Shram Kalyan Nidhi Adhiniyam, 1982. Issued via official Notification No. LAB-8-0003-2025-Sec-1-XVI(LAB), the new rates take effect for the current January to June 2026 contribution period.

Employers operating in Madhya Pradesh must implement these changes immediately to avoid financial penalties before the upcoming 15th July 2026 submission deadline.

Accordingly, for the contribution period January to June 2026, which is due for payment by 15th July 2026 for employees active as on 30th June 2026, the revised contribution rates shall be as follows:

New Slab rates

Contribution	Amount	Frequency Deduction/payment	Remarks
Employee LWF	₹10	Half-yearly	₹10 per employee per half-year (₹20 annually)
Employer LWF	₹50	Half-yearly	₹50 per employee per half-year (₹100 annually)
Total LWF	₹60	Half-yearly	Subject to a minimum employer contribution of ₹2,500 per establishment per half-year

Employer Minimum contribution:- Rs. 2500 per establishment (Per half yearly)

Old Slab rates

Contribution	Amount	Frequency Deduction/payment	Remarks
Employee LWF	₹10	Half-yearly	₹10 per employee per half-year (₹20 annually)
Employer LWF	₹30	Half-yearly	₹30 per employee per half-year (₹60 annually)
Total LWF	₹40	Half-yearly	Subject to a minimum employer contribution of ₹1,500 per establishment per half-year