{"id":91057,"date":"2026-11-13T08:30:00","date_gmt":"2026-11-13T03:00:00","guid":{"rendered":"https:\/\/www.taxaj.com/learn\/?p=91057"},"modified":"2026-11-13T08:30:00","modified_gmt":"2026-11-13T03:00:00","slug":"labour-welfare-fund-west-bengal-contribution-due-dates","status":"publish","type":"post","link":"https:\/\/www.taxaj.com/learn\/labour-welfare-fund-west-bengal-contribution-due-dates\/","title":{"rendered":"Labour Welfare Fund in West Bengal: \u20b930 Employer and \u20b93 Employee Contribution, Due Dates and Who Is Covered"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>Employers covered by the West Bengal Labour Welfare Fund Act, 1974 must pay \u20b930 per employee as the employer&#8217;s contribution and deduct \u20b93 from each employee, twice a year. The employer&#8217;s share was raised from \u20b915 to \u20b930 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.<\/strong> 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.<\/p>\n<h2 class=\"wp-block-heading\">West Bengal LWF at a glance<\/h2>\n<figure class=\"wp-block-table\">\n<table>\n<thead>\n<tr>\n<th>Point<\/th>\n<th>Rule<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Law<\/td>\n<td>West Bengal Labour Welfare Fund Act, 1974<\/td>\n<\/tr>\n<tr>\n<td>Employee contribution<\/td>\n<td>\u20b93 per half-year<\/td>\n<\/tr>\n<tr>\n<td>Employer contribution<\/td>\n<td>\u20b930 per half-year (from 1 January 2024)<\/td>\n<\/tr>\n<tr>\n<td>Total per employee<\/td>\n<td>\u20b933 per half-year<\/td>\n<\/tr>\n<tr>\n<td>Periods<\/td>\n<td>January to June, and July to December<\/td>\n<\/tr>\n<tr>\n<td>Due dates<\/td>\n<td>15 July and 15 January<\/td>\n<\/tr>\n<tr>\n<td>Who collects<\/td>\n<td>West Bengal Labour Welfare Board<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<h2 class=\"wp-block-heading\">Who is covered<\/h2>\n<ul class=\"wp-block-list\">\n<li><strong>Factories<\/strong> under the Factories Act.<\/li>\n<li><strong>Motor transport and tramway undertakings<\/strong> with at least one employee.<\/li>\n<li><strong>Commercial establishments<\/strong> registered under the West Bengal Shops and Establishments Act, 1963 employing ten or more people.<\/li>\n<li><strong>Excluded employees:<\/strong> those employed in a managerial capacity, and those in a supervisory capacity earning more than \u20b91,600 a month.<\/li>\n<\/ul>\n<p class=\"wp-block-paragraph\">An establishment that falls below ten employees for three continuous months may stop being covered; inform the authority.<\/p>\n<h2 class=\"wp-block-heading\">How to pay<\/h2>\n<ol class=\"wp-block-list\">\n<li>Count the employees on the register on the last day of the half-year (30 June or 31 December).<\/li>\n<li>Deduct \u20b93 from each eligible employee&#8217;s wages.<\/li>\n<li>Add \u20b930 per employee as the employer&#8217;s share.<\/li>\n<li>Pay online and file the statement of contributions, keeping the receipt.<\/li>\n<\/ol>\n<p class=\"wp-block-paragraph\">For 25 eligible employees, the half-yearly payment is 25 \u00d7 \u20b933 = \u20b9825, of which \u20b975 is deducted from employees.<\/p>\n<h2 class=\"wp-block-heading\">Late payment<\/h2>\n<p class=\"wp-block-paragraph\">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 <a href=\"https:\/\/www.taxaj.com\/learn\/west-bengal-professional-tax-new-slabs-2026\/\" target=\"_blank\" rel=\"noopener\">West Bengal profession tax<\/a>.<\/p>\n<h2 class=\"wp-block-heading\">FAQs<\/h2>\n<h3 class=\"wp-block-heading\">What is the LWF contribution in West Bengal?<\/h3>\n<p class=\"wp-block-paragraph\">\u20b93 per half-year from the employee and \u20b930 from the employer.<\/p>\n<h3 class=\"wp-block-heading\">When is LWF due in West Bengal?<\/h3>\n<p class=\"wp-block-paragraph\">By 15 July for January to June, and by 15 January for July to December.<\/p>\n<h3 class=\"wp-block-heading\">Does LWF apply to my office with eight staff?<\/h3>\n<p class=\"wp-block-paragraph\">Commercial establishments are covered when they employ ten or more people.<\/p>\n<h3 class=\"wp-block-heading\">Are managers covered?<\/h3>\n<p class=\"wp-block-paragraph\">No. Managerial staff, and supervisors earning above \u20b91,600 a month, are excluded.<\/p>\n<p class=\"wp-block-paragraph\">TAXAJ handles LWF, EPF, ESI, profession tax and payroll for employers in Kolkata. See our <a href=\"https:\/\/www.taxaj.com\/best-payroll-outsourcing-consultant\" target=\"_blank\" rel=\"noopener\">payroll outsourcing service<\/a> or talk to our <a href=\"https:\/\/www.taxaj.com\/ca-in-kolkata\" target=\"_blank\" rel=\"noopener\">Kolkata team<\/a>.<\/p>\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/wa.me\/918802912345?text=I%20need%20help%20with%20labour%20welfare%20fund%20in%20West%20Bengal\" target=\"_blank\" rel=\"noopener\">WhatsApp our Kolkata team<\/a><\/div>\n<div class=\"wp-block-button is-style-outline\"><a class=\"wp-block-button__link wp-element-button\" href=\"tel:+918802812345\">Call 88028 12345<\/a><\/div>\n<\/div>\n<p class=\"has-small-font-size wp-block-paragraph\"><em>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.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>West Bengal Labour Welfare Fund explained for employers in Kolkata: the employer contribution raised to \u20b930 and the employee&#8217;s \u20b93 per half-year from 1 January 2024, due dates of 15 July and 15 January, covered establishments, exclusions, payment and late interest.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[3],"tags":[],"class_list":["post-91057","post","type-post","status-publish","format-standard","hentry","category-payroll"],"_links":{"self":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/91057","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/comments?post=91057"}],"version-history":[{"count":1,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/91057\/revisions"}],"predecessor-version":[{"id":92173,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/posts\/91057\/revisions\/92173"}],"wp:attachment":[{"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/media?parent=91057"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/categories?post=91057"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.taxaj.com/learn\/wp-json\/wp\/v2\/tags?post=91057"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}