Background
The Maharashtra Labour Welfare Fund Act, 1953 was enacted to provide for the constitution of a Labour Welfare Fund and its administration by the Labour Welfare Board for financing and promoting activities to improve the welfare of employees and their dependants. The Rules framed under the Act prescribe procedures for contributions, remittance of fines and unpaid accumulations, submission of statements, and maintenance of registers. The Fund is utilized for welfare measures such as housing, education, healthcare, recreation, and other facilities for workers.
Applicability
The Maharashtra Labour Welfare Fund Act applies to the following establishments in Karnataka:
Exemptions:
Compliance requirements under the Rules in accordance with the Act
The Act applies to all establishments in the State of Maharashtra and includes a factory, tramway, motor transport undertaking, and any establishment registered under the Bombay Shops & Establishments Act, 1948 having 5 or more employees. These establishments must contribute to the Maharashtra Labour Welfare Fund. This includes all employees, including contract workers. However, it excludes employees working in a managerial or supervisory capacity and drawing wages of more than ₹3,500 per month.
The contribution payable under the Act shall be remitted to the Maharashtra Labour Welfare Board on a half-yearly basis. Compliances are applicable to all employees except those in managerial or supervisory capacity or apprentices. The employer must pay thrice the amount of the employee’s contribution. Employees whose names appear in the register of an establishment on 30th June and 31st December are covered.
All fines realized from employees and all unpaid accumulations during the quarters ending 31st March, 30th June, 30th September, and 31st December must be remitted by the employer to the Welfare Commissioner on or before 15th April, 15th July, 15th October, and 15th January of the succeeding quarter, along with a statement showing particulars of the amounts paid.
Every employer shall submit to the Welfare Commissioner a statement of employer’s and employee’s contributions in Form A-1, on or before 31st July and 31st January, in respect of employees whose names are on the establishment register as on 30th June and 31st December respectively.
Every employer of an establishment must maintain and preserve, for a period of 10 years, a register of wages in Form B (except where a muster roll-cum-wage register prescribed under the Maharashtra Minimum Wages Rules, 1963 is maintained). This obligation applies to establishments in Maharashtra with 5 or more employees.
Every employer of an establishment must maintain and preserve, for a period of 10 years, a consolidated register of unclaimed wages and fines in Form C. This obligation applies to establishments in Maharashtra with 5 or more employees.
Every employer must forward to the Welfare Commissioner a copy of the extract from the register in Form B, pertaining to the previous year, by 31st January of each ye
Conclusion
The Maharashtra Labour Welfare Fund Act, 1953 imposes mandatory contributions from employers and employees, supplemented by the State Government, to a dedicated welfare fund. Employers are required to comply with obligations including registration, half-yearly contributions, submission of statements, maintenance of registers, and furnishing extracts to the Welfare Commissioner. Compliance ensures legal adherence while supporting the broader objective of enhancing workers’ welfare and social security in Maharashtra.
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