West Bengal Labour Welfare Fund: contribution rates and due dates

What employers and employees contribute to the Labour Welfare Fund in West Bengal, how often it is paid, when it is due and which law applies.

EmployeeRs. 3 per half-year
EmployerRs. 30 per half-year
FrequencyHalf-yearly
DueDeducted in June and December; deposit by 15 July and 15 January
Ratio (employee : employer)
1 : 10
Governing instrument
West Bengal Labour Welfare Fund Act, 1974 (rates effective 1 January 2024)

What to watch

Widest ratio in India. Almost entirely an employer cost. Any configuration deriving the employer figure from the employee figure using an assumed ratio will under-remit substantially. Electronic payment mandated from 1 December 2020.

Latest Labour Welfare Fund notifications for West Bengal

Labour Welfare Fund in other states

Summaries are for guidance only and are not a substitute for the official notification or professional advice.