Maharashtra Labour Compliance for Employers with 100+ Staff: 2026 Guide
This guide explains Maharashtra labour compliance for employers with 100 or more staff, including where the Maharashtra labour code rules stand today. Maharashtra is home to many of India’s largest employers, with major workforces in Mumbai, Pune, Thane and Nagpur. Its compliance picture changed significantly in 2026, and some of it is still in transition.
The four central Labour Codes have been in force since 21 November 2025. Maharashtra now has final rules under one Labour Code and draft rules under the other three. The Maharashtra Wage Rules, 2026 are final and in force from 5 November 2026, replacing the 1963 Minimum Wages Rules and Payment of Wages Rules. The Industrial Relations rules (draft of 28 April 2026), OSH rules (drafts of 30 April and 5 May 2026) and Social Security rules (draft of 5 May 2026) are not yet final as of 14 November 2026. This guide sets out what an employer with 100 or more staff in Maharashtra needs to manage today.
Maharashtra Labour Compliance at a Glance
| Area | Position (checked 14 November 2026) |
|---|---|
| Labour Code state rules | Wages: final from 5 November 2026. Industrial Relations, OSH and Social Security: draft |
| Shops and Establishments | 10+ employees: register under the OSH Code (circular of 30 April 2026). Fewer than 10: intimation under the Shops Act |
| Professional Tax | Rs 200 a month, Rs 300 in February, above Rs 10,000 (men) or Rs 25,000 (women) |
| Labour Welfare Fund | Half-yearly, June and December |
| Contractor licence | 50+ contract labour (OSH Code) |
Contract Labour Compliance in Maharashtra: Principal Employer Duties under the OSH Code
Since 21 November 2025, contract labour across India is governed by the Occupational Safety, Health and Working Conditions Code, 2020 (the OSH Code), which replaced the Contract Labour (Regulation and Abolition) Act, 1970. For an employer with 100 or more staff, the Code changes four things.
| Requirement | What the OSH Code says |
|---|---|
| Establishment registration | Every establishment with 10 or more workers registers electronically within 60 days (s.3). An unregistered establishment cannot employ workers. |
| Contractor licence | Required where a contractor engages 50 or more contract labour (s.45, s.47). One licence is valid for 5 years (s.48). |
| Welfare and wages | The principal employer provides welfare facilities to contract labour (s.53) and pays any wages the contractor fails to pay, recovering them from the contractor (s.55). |
| Core activities | Contract labour is not permitted in core activities, except in three cases set out in s.57. |
Engaging contract labour through a contractor who needed a licence and did not hold one is treated as a contravention by the principal employer (s.54). Contractor licence checks should therefore be part of every vendor onboarding.
Contract labour in Maharashtra today
The draft OSH (Labour) Rules propose contractor licence fees from Rs 1,000 (50 to 100 workers) and a security deposit of Rs 1,000 per worker, and require establishments registered under the old law to re-register within six months of the final rules. These figures are not yet in force. Until the final rules are notified, employers should keep existing registrations and licences valid and prepare for re-registration.
Professional Tax in Maharashtra
| Monthly salary | Men | Women |
|---|---|---|
| Up to Rs 7,500 | Nil | Nil |
| Rs 7,501 to Rs 10,000 | Rs 175 a month | Nil |
| Above Rs 10,000 (men) / above Rs 25,000 (women) | Rs 200 a month, Rs 300 in February (Rs 2,500 a year) | Rs 200 a month, Rs 300 in February |
The employer holds a PTRC for deductions and the entity itself pays Rs 2,500 a year under PTEC (companies and LLPs). An employer whose tax liability in the previous year was Rs 1,00,000 or more files and pays monthly by the 15th of the following month (as amended on 28 February 2026). Smaller employers file annually by 15 March. Most employers with 100 or more staff fall in the monthly category.
Labour Welfare Fund in Maharashtra
The Maharashtra Labour Welfare Fund is collected twice a year, based on employees on the register on 30 June and 31 December. It covers factories and Shops Act establishments with 5 or more persons, excluding staff in managerial roles and supervisors above the wage limit in the Act. The current contribution was revised by a 2024 amendment; confirm the amount on the Maharashtra Labour Welfare Board portal before the June and December cycles.
Shops and Establishments in Maharashtra
The Maharashtra Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2017 applies to offices, shops and commercial establishments. Under a government circular dated 30 April 2026, establishments with 10 or more employees register under section 3 of the OSH Code instead of obtaining a separate Shops Act registration. Establishments with fewer than 10 employees file an intimation under the Shops Act.
| Rule | Shops Act 2017 |
|---|---|
| Working hours | 9 hours a day, 48 a week, half-hour rest after 5 hours |
| Spread-over | 10.5 hours a day |
| Overtime | Twice the ordinary rate, up to 125 hours a quarter |
| Women at night | After 9.30 pm only with consent, safety measures and transport |
Maharashtra Labour Compliance Checklist for Multi-State Employers
Most employers with 100 or more staff operate in more than one state. The central Codes are common, but registrations, Professional Tax, LWF and shop rules are state by state. A practical control list:
- Map every site and headcount by state, including contract labour on any day of the last 12 months.
- Confirm OSH Code establishment registration for each site with 10 or more workers.
- Keep a register of contractors with licence numbers, validity, states covered and permitted headcount.
- Set Professional Tax and LWF deductions in payroll by work location, not by head office.
- Track each state’s due dates in one calendar: PT is monthly in some states and half-yearly in others.
- Check Shops and Establishments registration or intimation for every office, store and branch.
- Review night-shift approvals and conditions for women employees state by state.
- Recheck each state’s Labour Code rules every quarter: several states are still at the draft stage.
How TMS Supports Large Employers in Maharashtra
Team Management Services manages statutory compliance, payroll and contract labour governance for employers across India, including OSH Code registrations, contractor licence audits, Professional Tax and LWF filings, and Shops and Establishments registrations. See our HR services in Maharashtra and contract labour compliance services, or speak to our compliance team.
Frequently Asked Questions
Do Maharashtra establishments still need a Shops Act registration?
From the circular of 30 April 2026, establishments with 10 or more employees register under section 3 of the OSH Code instead. Establishments with fewer than 10 employees file an intimation under the Shops Act.
When is Professional Tax due in Maharashtra?
Employers whose tax liability last year was Rs 1,00,000 or more pay and file monthly by the 15th of the following month. Others file annually by 15 March.
Are the Maharashtra Labour Code rules final?
Partly. The Maharashtra Wage Rules, 2026 are final and in force from 5 November 2026. As of 14 November 2026 the Industrial Relations, OSH and Social Security rules are still at the draft stage.
Related Reading
- Statutory compliance services in Mumbai
- Professional Tax rates 2026, state by state
- Labour Code state rules 2026: what each state decides
- Maharashtra OSH draft rules 2026: employer guide
Sources
- Maharashtra GST Department: PT rate schedule and 28 Feb 2026 notification
- Labour Department circular on OSH Code registration, 30 Apr 2026
- Labour Department: Acts, draft rules and Labour Code FAQ
- Ministry of Labour and Employment: Labour Codes
Maharashtra Wage Rules, 2026: Maharashtra Government Gazette Extraordinary, Part I-L, No. 98, 5 November 2026 (Labour Department).
Last checked: 14 November 2026. Where state rules are still in draft, positions may change when final rules are notified. This guide is general information, not legal advice.