Maharashtra payroll: professional tax, LWF and state rules
Last reviewed: 24 Sep 2026 · Author: NeevHR team
Maharashtra professional tax differs for men and women and reaches ₹2,500 a year with ₹300 in February. Monthly PT returns are now due on the 15th, and LWF is ₹25 and ₹75 each half-year.
Professional Tax in Maharashtra
Professional tax is levied under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and administered by the Maharashtra GST Department. Employers hold a PTRC (registration certificate) for tax deducted from salaries; entities and directors also pay PTEC (enrolment) tax.
Maharashtra has the country's best-known gender-differentiated slab. Since 1 April 2023, women earning up to ₹25,000 a month pay nothing.
A notification dated 28 February 2026 moved due dates: the monthly return is due by the 15th of the month following the salary month (previously the last day), and the annual return by 15 March (previously 31 March). Many published guides still show the old dates.
| Employee and monthly salary | PT |
|---|---|
| Men, up to ₹7,500 | Nil |
| Men, ₹7,501 to ₹10,000 | ₹175 a month |
| Men, above ₹10,000 | ₹200 a month, ₹300 in February |
| Women, up to ₹25,000 | Nil |
| Women, above ₹25,000 | ₹200 a month, ₹300 in February |
| Item | Detail |
|---|---|
| Exemptions (section 27A) | Includes persons with benchmark disability and parents of a child with benchmark disability, and Central Armed Police Forces members; check the Act for the full list |
| Return frequency | Monthly if the previous year's liability was ₹1,00,000 or more; annual if less |
| Payment | Challan MTR-6 before the e-return |
Labour Welfare Fund in Maharashtra
Under the Maharashtra Labour Welfare Fund Act, 1953, as amended in 2024, the employee contributes ₹25 and the employer ₹75 each half-year. The contribution is deducted only from June and December wages for employees on the register on 30 June and 31 December.
It applies to factories and establishments employing five or more persons. Managerial staff and supervisors drawing more than ₹3,500 a month are excluded.
| Item | Detail |
|---|---|
| Contribution | ₹25 employee, ₹75 employer, per half-year |
| Deduction months | June and December |
| Due dates | Before 15 July and 15 January |
| Coverage | 5 or more persons |
Minimum wages in Maharashtra
Minimum wages are fixed for about 60 scheduled employments across three zones and skill levels, plus a Special Allowance revised on 1 January and 1 July. The Special Allowance for July to December 2026 is reported as notified in August 2026; confirm it on the Commissioner of Labour's website, which can lag.
Draft Maharashtra Code on Wages Rules, 2026 were published on 28 April 2026. Until final rules are notified, check which rules your establishment follows.
Shops and establishments and other considerations
- Maharashtra Shops and Establishments Act, 2017: an amendment ordinance effective 1 October 2025 raised the applicability threshold to 20 employees, the working day to 10 hours and the overtime cap to 144 hours a quarter at twice the ordinary rate. Confirm the status of the replacement Bill.
- The mahagst.gov.in website was migrated in 2026 and many older links no longer work; use the current Acts, rules and notifications listings.
Running Maharashtra payroll in NeevHR
- PT and LWF follow each employee's work location on the effective-dated record.
- State slab and LWF tables are configurable settings, so a rate change is a settings update.
- PT and LWF challan data is produced from the published payroll run.
- The February ₹300 PT levy and half-yearly June and December LWF are supported.
- The women's ₹25,000 nil-PT threshold is not applied automatically today; your implementation team will cover how to handle it.