West Bengal — Labour Welfare Fund 2026
West Bengal levies Labour Welfare Fund under the The West Bengal Labour Welfare Fund Act, 1974, applicable to any employer/establishment employing ten or more employees/persons. Contributions are made half yearly.
ActThe West Bengal Labour Welfare Fund Act, 1974
RuleThe West Bengal Labour Welfare Fund Rules, 1976
ApplicabilityAny Employer/Establishment employing ten or more employees/persons
FrequencyHalf Yearly
Contribution details
| Category | Employee (₹) | Employer (₹) | Total (₹) | Deduction Date | Submission Deadline |
|---|---|---|---|---|---|
| All employees except those working in the managerial or supervisory capacity and drawing wages exceeding rupees one thousand six hundred per month | 3 | 30 | 33 | 30th June | 15th July |
| All employees except those working in the managerial or supervisory capacity and drawing wages exceeding rupees one thousand six hundred per month | 3 | 30 | 33 | 31st December | 15th January |