The West Bengal Labour Welfare Fund Act, 1974 is administered by the West Bengal Labour Welfare Board. The state has a unique structure where the contribution amount varies based on the employee's wage bracket. The fund supports facilities like workers' cultural centres, holiday homes in hill stations, and educational loans for workers' children.
Governing Act
West Bengal Labour Welfare Fund Act, 1974
West Bengal LWF Contributions (Per Employee)
| Contributor | Amount | Frequency | Note |
|---|---|---|---|
| Employee | ₹3 | Half-yearly (July 15 & January 15) | ₹3 per employee per half-year (₹6 annually). Rate effective from January 1, 2024. |
| Employer | ₹30 | Half-yearly (July 15 & January 15) | ₹30 per employee per half-year (10x employee share; ₹60 annually). Revised from ₹6 to ₹30 effective January 1, 2024. |
Applicability Threshold
Factories, motor transport / tramway undertakings, and commercial establishments employing 10 or more persons. Employees in managerial/supervisory roles earning above ₹1,600/month are excluded.
Due Dates
- July 15 (for the January–June half-year)
- January 15 (for the July–December half-year)
Exemption Categories
- Apprentices under the Apprentices Act, 1961
- Employees in managerial/supervisory roles earning above ₹1,600/month
- Establishments employing fewer than 10 persons
Registration Required: Employers in West Bengal must register with the State Labour Welfare Board and remit contributions half-yearly.