West Bengal
Labour Welfare Fund Rates
| Employee Contribution (In Rs.) | Employer Contribution (In Rs.) | Total (In Rs.) | Frequency | Date of Deduction | Last Date of Submission | Return |
|---|---|---|---|---|---|---|
| 3 | 15 | 18 | Half- yearly | 30-jun, 31-dec | 15-jul, 15-jan | Form D |
| Employee coverage | Applicability | Period between which the employee count is considered |
|---|---|---|
| All employees except employees in managerial/supervisory capacity drawing wages more than ₹ 1,600 per month | Any Employer/Establishment employing ten or more employees/persons | Employee' shall mean an employee whose name finds mention in the register of an establishment on the last working day of the months- June and December |
Applicable Headcounts for Different Establishments
| Category | Headcount |
|---|---|
| Factory without power | 20 |
| Factory with power | 10 |
| tramway/motor transport undertaking | 10 |
| commercial establishment | 10 |
| establishment | 10 |