The West Bengal Labour Welfare Fund (LWF) Act, 1974 requires covered establishments to make half-yearly contributions to support worker welfare and social security. Under the revised rates effective from 2024 through 2026, the contribution is ₹3 from the employee and ₹30 from the employer (totaling ₹33 per employee half-yearly), payable by July 15 and January 15 across all West Bengal regions, including Kolkata, Howrah, Asansol, Bidhannagar, and Durgapur.

Professional Tax in West Bengal is a state-level tax collected on income earned by salaried individuals, self-employed professionals, and business owners. Administered by the Commercial Tax Department under the 1979 Act, it features tiered monthly slabs based on gross salary, ranging from nil for incomes up to ₹10,000 to a maximum of ₹200 per month (capped annually at ₹2,400).