West Bengal — Labour Welfare Fund 2026
Check the latest Labour Welfare Fund (LWF) contribution rates in West Bengal for 2026. West Bengal enforces mandatory LWF deductions under the The West Bengal Labour Welfare Fund Act, 1974, which is primarily applicable to any employer/establishment employing ten or more employees/persons. Ensure accurate payroll processing by remitting employee and employer statutory contributions half yearly, avoiding state-specific non-compliance penalties.
ActThe West Bengal Labour Welfare Fund Act, 1974
RuleThe West Bengal Labour Welfare Fund Rules, 1976
ApplicabilityAny Employer/Establishment employing ten or more employees/persons
FrequencyHalf Yearly
Contribution details
| Category | Employee (₹) | Employer (₹) | Total (₹) | Deduction Date | Submission Deadline |
|---|---|---|---|---|---|
| All employees except those working in the managerial or supervisory capacity and drawing wages exceeding rupees one thousand six hundred per month | 3 | 30 | 33 | 30th June | 15th July |
| All employees except those working in the managerial or supervisory capacity and drawing wages exceeding rupees one thousand six hundred per month | 3 | 30 | 33 | 31st December | 15th January |