Labour Welfare Fund in West Bengal: ₹30 Employer and ₹3 Employee Contribution, Due Dates and Who Is Covered
Employers covered by the West Bengal Labour Welfare Fund Act, 1974 must pay ₹30 per employee as the employer’s contribution and deduct ₹3 from each employee, twice a year. The employer’s share was raised from ₹15 to ₹30 by a notification of December 2024, effective from 1 January 2024. Contributions for the half-years ending 30 June and 31 December are due by 15 July and 15 January. The Act covers factories, motor transport undertakings and commercial establishments employing ten or more people. The next deadline is 15 January 2027 for the half-year ending 31 December 2026.
West Bengal LWF at a glance
| Point | Rule |
|---|---|
| Law | West Bengal Labour Welfare Fund Act, 1974 |
| Employee contribution | ₹3 per half-year |
| Employer contribution | ₹30 per half-year (from 1 January 2024) |
| Total per employee | ₹33 per half-year |
| Periods | January to June, and July to December |
| Due dates | 15 July and 15 January |
| Who collects | West Bengal Labour Welfare Board |
Who is covered
- Factories under the Factories Act.
- Motor transport and tramway undertakings with at least one employee.
- Commercial establishments registered under the West Bengal Shops and Establishments Act, 1963 employing ten or more people.
- Excluded employees: those employed in a managerial capacity, and those in a supervisory capacity earning more than ₹1,600 a month.
An establishment that falls below ten employees for three continuous months may stop being covered; inform the authority.
How to pay
- Count the employees on the register on the last day of the half-year (30 June or 31 December).
- Deduct ₹3 from each eligible employee’s wages.
- Add ₹30 per employee as the employer’s share.
- Pay online and file the statement of contributions, keeping the receipt.
For 25 eligible employees, the half-yearly payment is 25 × ₹33 = ₹825, of which ₹75 is deducted from employees.
Late payment
Interest is charged on late contributions for each month of delay, at a higher rate after the first few months. The amounts are small, but a missed payment shows up in labour inspections and due diligence. Put both dates in your payroll calendar alongside EPF, ESI and West Bengal profession tax.
FAQs
What is the LWF contribution in West Bengal?
₹3 per half-year from the employee and ₹30 from the employer.
When is LWF due in West Bengal?
By 15 July for January to June, and by 15 January for July to December.
Does LWF apply to my office with eight staff?
Commercial establishments are covered when they employ ten or more people.
Are managers covered?
No. Managerial staff, and supervisors earning above ₹1,600 a month, are excluded.
TAXAJ handles LWF, EPF, ESI, profession tax and payroll for employers in Kolkata. See our payroll outsourcing service or talk to our Kolkata team.
Last updated 11 November 2026. Sources: West Bengal Labour Welfare Fund Act, 1974 and Rules; West Bengal government notification of December 2024 enhancing the employer contribution from 1 January 2024 (Deloitte tax alert of 24 December 2024). General information only.
