Does the LWF deduction apply to resigned employees in Maharashtra?

LWF (Labour Welfare Fund) deductions apply to employees whose names are listed in the establishment’s register on 30th June and 31st December. According to the Labour Welfare Fund provisions in Maharashtra, employers must ensure deductions for all active employees recorded on these cutoff dates. However, employees who resign before 30th June or before 31st December do not qualify for the deduction since their names no longer appear in the register on these dates. This rule ensures that only employees actively working as of the specified dates contribute to the LWF.

For detailed information, please refer to page 10 of the attached gazetted notification.