West Bengal LWF Contribution — Exact Rates, Due Dates and Applicability
West Bengal employers ask this every half-year — what exactly are we supposed to contribute to the Labour Welfare Fund, and by when? Here are the exact figures.
Exact Contribution Figures
Under the West Bengal Labour Welfare Fund Act, 1974 (Section 9), read with the West Bengal Labour Welfare Fund Rules, 1976, the current contribution is ₹3.00 per employee per half-year from the employee, and ₹15.00 per employee per half-year from the employer — a combined total of ₹18.00 per employee per half-yearly cycle.
Due Dates
→ Half-year ending 30 June — contribution due by 15 July
→ Half-year ending 31 December — contribution due by 15 January
→ File the return along with Form D (per the 1976 Rules) and retain the system-generated money receipt after online payment
Rate History
The current ₹15 employer contribution was set by a West Bengal Labour Welfare Board notification dated 12 October 2018, effective 1 September 2018, raising the employer share from the earlier ₹6 to ₹15 per half-year. The employee share of ₹3 has remained unchanged. This ₹3/₹15 split is the current, government-confirmed rate as stated directly on the official West Bengal Labour Welfare Board website.
Who's Covered — A Legacy Exclusion Worth Knowing
Supervisory or managerial employees earning above ₹1,600/month are excluded from coverage under the Act — a legacy wage threshold retained in the Act's definitions despite being far below today's salary levels. In practice, this means coverage now extends to nearly all salaried employees regardless of designation.
Also Relevant — Unpaid Accumulations
Under Rule 4 of the 1976 Rules, employers must separately remit "unpaid accumulations" — unclaimed wages, bonus, or gratuity due but unpaid for 3+ years — along with any fines realised from employees, on a quarterly basis (by the 15th following each quarter-end: March, June, September, December).
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Find verified West Bengal Payroll and Labour Compliance Consultants on BusinessBazar — businessbazar.in/services/hr-consultant/ahmedabad
Exact Contribution Figures
Under the West Bengal Labour Welfare Fund Act, 1974 (Section 9), read with the West Bengal Labour Welfare Fund Rules, 1976, the current contribution is ₹3.00 per employee per half-year from the employee, and ₹15.00 per employee per half-year from the employer — a combined total of ₹18.00 per employee per half-yearly cycle.
Due Dates
→ Half-year ending 30 June — contribution due by 15 July
→ Half-year ending 31 December — contribution due by 15 January
→ File the return along with Form D (per the 1976 Rules) and retain the system-generated money receipt after online payment
Rate History
The current ₹15 employer contribution was set by a West Bengal Labour Welfare Board notification dated 12 October 2018, effective 1 September 2018, raising the employer share from the earlier ₹6 to ₹15 per half-year. The employee share of ₹3 has remained unchanged. This ₹3/₹15 split is the current, government-confirmed rate as stated directly on the official West Bengal Labour Welfare Board website.
Who's Covered — A Legacy Exclusion Worth Knowing
Supervisory or managerial employees earning above ₹1,600/month are excluded from coverage under the Act — a legacy wage threshold retained in the Act's definitions despite being far below today's salary levels. In practice, this means coverage now extends to nearly all salaried employees regardless of designation.
Also Relevant — Unpaid Accumulations
Under Rule 4 of the 1976 Rules, employers must separately remit "unpaid accumulations" — unclaimed wages, bonus, or gratuity due but unpaid for 3+ years — along with any fines realised from employees, on a quarterly basis (by the 15th following each quarter-end: March, June, September, December).
Need Expert Help?
Find verified West Bengal Payroll and Labour Compliance Consultants on BusinessBazar — businessbazar.in/services/hr-consultant/ahmedabad
Need Help with West Bengal Payroll Compliance?
This article is for general informational and educational purposes only. It does not constitute legal advice. LWF contribution rates are subject to revision by the West Bengal Labour Welfare Board. Always verify current rates on wblwb.org. BusinessBazar accepts no liability for any errors, omissions, or outcomes arising from the use of this information.
Need a verified Payroll Consultant? Find one at businessbazar.in/services/hr-consultant/ahmedabad
Need a verified Payroll Consultant? Find one at businessbazar.in/services/hr-consultant/ahmedabad