Industrial calendar

Factory / industrial returns.

Not yet verified against an official source

Every month

Pay wages: By the 7th of the following monthCode on Wages, 2019 s.17
EPF contribution and ECR: By the 15th of the following monthEPF Scheme
ESIC contribution: By the 15th of the following monthESI regulations

Twice a year

Labour welfare fund contribution: Both shares before 15 January and 15 July; a factory is covered whatever its headcountWest Bengal Labour Welfare Fund Rules, 1976, rule 5, with section 2(5)(i) of the Act

Industrial returns

Factory and OSH returns in West Bengal: Not yet addedNot yet researched for West Bengal

Updates

West Bengal

Central updates

21 Nov 2025
Four labour codes in force
Wages, IR, Social Security and OSH replace 29 central acts. State rules still have to be read with them.
25 Aug 2026
Bonus eligibility ₹21,000; calc base ₹7,000
Eligible if wages ≤ ₹21,000. If wages exceed ₹7,000, bonus is computed on ₹7,000 or the floor wage, whichever is higher.
29 Jun 2026
EPF Scheme, 2026 notified under the SS Code
New scheme under the Code on Social Security. 20-employee threshold and wage-ceiling architecture continue pending further notification.
21 Nov 2025
Wages must be paid by the 7th
Monthly wages: on or before the 7th of the succeeding month. Electronic credit plus a wage slip is the clean path.

West Bengal-specific updates

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.

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Not yet populated for West Bengal.