1 Jul 2026
West Bengal minimum wages: ₹10,558 a month in Zone A for the six months to 31 December
The Labour Commissionerate's circular No. 30/Stat/14/RW/24/2023/LCS/JLC of 22.06.2026 consolidates the rates for 1 July to 31 December 2026 across thirty-one scheduled employments. For establishments under the shops Act the rates are ₹10,558 unskilled, ₹11,615 semi-skilled, ₹12,777 skilled and ₹14,054 highly skilled a month in Zone A, and ₹9,760, ₹10,733, ₹11,807 and ₹12,990 in Zone B. They include the variable dearness allowance; a daily rate is the monthly one divided by 26.
1 Oct 2026
West Bengal replaces its profession tax schedule: nil up to ₹20,000 from 1 October
Notification 1607-F.T. of 16.09.2026 substitutes the whole Schedule to the 1979 Act. For salary and wage earners the new rates are nil up to ₹20,000 a month, ₹100 to ₹30,000, ₹140 to ₹50,000, ₹170 to ₹1,00,000 and ₹208 above that. The notification's own note brings the salary entry into force on 1 October 2026; until 30 September the schedule of the Finance Act, 2014 as amended in 2016 applies, at nil up to ₹10,000 and ₹110, ₹130, ₹150 and ₹200 above it.
1 Jan 2024
West Bengal LWF: ₹3 employee, ₹30 employer a half-year
Notification No. Labr/576641/2024/(LC-LW/MW) of 19.11.2024, in the Kolkata Gazette of 2 December 2024, fixes the employer's contribution at ₹30 and leaves the employee's at ₹3 for each employee on the register, payable every six months ending 30 June and 31 December, with effect from 1 January 2024. Rule 5 of the 1976 Rules has both shares paid before 15 January and 15 July, and section 9(7) has the State Government contribute as well.