The Mahatma Gandhi National Rural Employment Guarantee Scheme was started by the Central Government of India in September 2005. It the only scheme which provides 100 days of guaranteed wage employment per year to unskilled workers in rural areas. It not only enhances livelihood security, but also creates durable and productive assets in rural areas. It has an important role to play in employment generation and in reducing migration from rural areas to urban areas. This research paper discussed the status of unemployment in Maharashtra and India, number of job cards applied and issued, category and gender wise active workers under MGNREGS, persondays generated, average days of employment provided per household, number of households completed 100 days of wage employment, average wage rate per day per person under MGNREGS and total wages paid under the scheme in Vaijapur tehsil. This research paper further analysed the reasons for participation in MGNREGS and impact of MGNREGS on employment and migration particularly in Vaijapur tehsil.