Labour Welfare Fund :
West Bengal
The West Bengal Labour Welfare Fund Act says if you have a factory or a commercial establishment, with 10 or more employees, you need to manage welfare fund contributions twice a year.
Total semi-annual contribution for each eligible non-managerial worker on your payroll is Rs. 33.00 Of this, ₹3.00 is deducted from the employee’s salary and ₹30.00 is paid directly by the employer.
These liabilities are based on your headcount on the statutory cutoff dates of June 30 and December 31. The state gives you a very tight two week window to finalize everything. Your electronic Form D returns and online payments are strictly due by July 15th and January 15th respectively to stay compliant and avoid penalties.
Act Information
Act:The West Bengal Labour Welfare Fund Act, 1974
Rules:The West Bengal Labour Welfare Fund Rules, 1976
Applicability:Any commercial establishment, factories and shops employing more than 10 or more employees fall under this act. Its enforcement is overseen by the Labour Commissioner.
Exemption:Part timers or apprentices and Managerial staff
Authority:Labour Welfare Fund Commissioner
Interest:10% on every late payment
Penalty:13% per annum on every late payment
Labour Welfare Fund Contribution
Category:To all Employees except part timers or apprentices and Managerial staff.
Employee:3
Employer:30
Total:33
Deduction Date:30 June and 31 December
Return Submission:15 July and 15 January