Labour welfare fund
When to pay, how much.
Not yet verified against an official source
- Who is covered
- A factory, a tramway or motor transport undertaking, and a commercial establishment under the shops Act that employs ten or more persons on any working day in the preceding twelve monthsWest Bengal Labour Welfare Fund Act, 1974, section 2(5)
- Once covered, still covered
- A commercial establishment stays an establishment for the Act even if its headcount later falls below tenSection 2(5)(iii), first proviso
- The Government's share
- The State Government contributes to the Fund as well, on a statement the Welfare Commissioner submits in Form ESection 9(7), with rule 6 of the 1976 Rules
- How it is paid
- The employer pays both shares before 15 January and 15 July each year, for the employees on the register on the preceding 31 December and 30 June, with a statement in Form DRule 5 of the 1976 Rules
- Who is an employee
- Anyone employed for hire or reward, including a sales promotion employee, but not a person employed mainly in a managerial capacity or a supervisor drawing more than ₹1,600 a monthThe West Bengal Labour Welfare Fund (Amendment) Act, 2023 raises that ₹1,600 to ₹10,000 and requires both shares to be paid electronically through the Board's portal. It commences on a date the State Government appoints by notification, and no such notification has been found, so which version of this definition is in force is not yet settled. The amounts above are unaffected either way.Section 2(3)
- Fines and unpaid accumulations
- Paid to the Welfare Commissioner within fifteen days of the close of each quarter, with a statement of particularsRule 4 of the 1976 Rules
- What the contribution buys
- The Board runs welfare centres and holiday homes from the Fund. The contribution is ₹3 from the employee and ₹30 from the employer per half-yearNotification No. Labr/576641/2024/(LC-LW/MW) of 19.11.2024, in force from 1 January 2024