Labour Welfare Fund in West Bengal
West Bengal levies the Labour Welfare Fund under the West Bengal Labour Welfare Fund Act, 1974. Here's the full contribution breakdown, due dates, registration process, and exemptions.
Updated: 01 August 2026West Bengal LWF Contribution Rates
| Contributor | Amount |
|---|---|
| Employee | ₹3/half-year |
| Employer | ₹15/half-year |
* Periodicity: half-yearly. Rates are set by the West Bengal Labour Welfare Board and revised periodically. Always verify against the official state notification before filing.
Applicability, Due Dates & Registration
Governing Act
West Bengal Labour Welfare Fund Act, 1974
Who It Applies To
Establishments that employed a minimum of 10 employees on any working day in the preceding 12 months, including commercial establishments under the WB Shops and Establishments Act, factories, tramway, and motor transport undertakings.
Due Date
Deduction on 30 June and 31 December; returns filed by 15 July and 15 January.
Registration
Employers register via the official portal (lwf.wblabour.gov.in), completing Form A and uploading the factory/commercial establishment license and identity proof, and receive a company code for future access.
Exemptions
- Supervisory and managerial employees earning above ₹1,600/month
A 2023 amendment proposed raising the supervisory/managerial exemption threshold to ₹10,000/month; as of this writing it has not yet been implemented, so the ₹1,600 threshold still applies. It's worth rechecking before filing.
Frequently Asked Questions: West Bengal LWF
What is the LWF rate in West Bengal?
Is the West Bengal LWF exemption threshold ₹1,600 or ₹10,000?
Labour Welfare Fund in Other States
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