West Bengal Labour Welfare Fund (WBLWF) Rates & Compliance Guide (2026)
The West Bengal Labour Welfare Fund (WBLWF) is governed by The West Bengal Labour Welfare Fund Act, 1974 and the West Bengal Labour Welfare Fund Rules, 1976, administered by the West Bengal Labour Welfare Board (WBLWB), Kolkata.
West Bengal enforces a half-yearly deduction cycle in June and December.
Governing Statute: The West Bengal Labour Welfare Fund Act, 1974
Regulatory Authority: West Bengal Labour Welfare Board (WBLWB), Kolkata
Official Portal: West Bengal Labour Department Portal
📊 Contribution Slabs & Statutory Rates (2026)
| Category / Wage Bracket | Employee Contribution | Employer Contribution | Total Remittance | Deduction Frequency | Statutory Remittance Deadline |
|---|---|---|---|---|---|
| All Covered Employees | ₹3.00 | ₹15.00 | ₹18.00 | Half-Yearly (June & December) | 15th July & 15th January |
In West Bengal, the employer contributes exactly five times (5×) the employee's deducted share (₹3 employee vs. ₹15 employer).
📅 Deduction Calendar & Remittance Deadlines
| Cycle | Salary Deduction Month | Presence on Muster Roll Cutoff | Remittance Due Date | Prescribed Return Form |
|---|---|---|---|---|
| 1st Half | June | 30th June | 15th July | Form D |
| 2nd Half | December | 31st December | 15th January | Form D |
🏢 Applicability & Coverage Scope
- Covered Establishments:
- Factories registered under Section 2(m) of the Factories Act, 1948.
- Motor transport undertakings operating in West Bengal.
- Commercial establishments and shops registered under the West Bengal Shops and Establishments Act, 1963 employing 10 or more persons.
- Tramways, motor transport services, and residential hotels.
- Covered Employees:
- All clerical, operational, technical, and manual workers on company rolls on June 30 and December 31.
- Exemptions:
- Managerial and administrative personnel drawing monthly salaries exceeding statutory ceilings.
- Apprentices under the Apprentices Act, 1961.
💻 Online Payment & Return Procedure
- Access the official West Bengal Labour Welfare Board Portal.
- Log in with the establishment registration ID.
- Submit active headcount as of June 30 / December 31.
- Pay dues via GRIPS (Government Receipt Portal System).
- Generate and download Form D with payment challan.
⚠️ Penalties for Non-Compliance
- Penal Interest: Simple interest at 18% per annum from the due date until full realization.
- Statutory Fines: Fine up to ₹2,500 and recovery through certificate proceedings.
❓ Frequently Asked Questions (FAQs)
What is the employer contribution for West Bengal LWF?
The employer contribution is ₹15 per half-year, which is 5 times the employee's contribution of ₹3, making a total of ₹18 per employee.
What are the due dates for WBLWF?
WBLWF must be remitted bi-annually by 15th July (for the June half) and 15th January (for the December half).