Labour Welfare Fund (LWF) Slab in West Bengal
West Bengal Labour Welfare Fund
"Labour Welfare Fund" (LWF) is a statutory endowment contributed by Employer, Employee and by the Government West Bengal to improve the working conditions, to provide social security and to raise the living standards of Laborers and Workers in unorganized sectors. The quantum and periodicity of contribution is fixed by the respective State Labour Welfare Board. This page will show the exact quantum, state wise.
What is Labour Welfare Fund?
Labour welfare is an aid in the form of money or necessities for those in need. It provides facilities to labourers in order to improve their working conditions, provide social security, and raise their standard of living.
To justify the above statement, various state legislatures have enacted an Act exclusively focusing on welfare of the workers, known as the Labour Welfare Fund Act. The Labour Welfare Fund Act incorporates various services, benefits and facilities offered to the employee by the employer. Such facilities are offered by the means of contribution from the employer and the employee. However, the rate of contribution may differ from one state to another.
Scope of Labour Welfare Fund Act
The scope of this Act is extended to housing, family care & worker's health service by providing medical examination, clinic for general treatment, infant welfare, women’s general education, workers activity facilities, marriage, education, funeral etc. State specific Labour Welfare Funds are funded by contributions from the employer, employee and in a few states, the government also.
Applicability of the Act
In order to provide social security to workers, the government has introduced the Labour Welfare Fund Act. This act has been implemented only in 16 states out of 37 states including union territories.
West Bengal Labour Welfare Fund (LWF) Slab 2026
For 2026, West Bengal has an applicable Labour Welfare Fund (LWF) under the West Bengal Labour Welfare Fund Act, 1974. The West Bengal Labour Welfare Board confirms that covered establishments are required to contribute to the Fund.
West Bengal LWF Contribution Slab 2026
| Particular | Contribution |
|---|---|
| Employee contribution | ₹3 per half-year |
| Employer contribution | ₹15 per employee per half-year |
| Total contribution per employee | ₹18 per half-year |
| Frequency | Half-yearly |
| Period ending 30 June | Pay by 15 July |
| Period ending 31 December | Pay by 15 January |
The West Bengal Labour Welfare Board's FAQ specifically states the employee contribution as ₹3 half-yearly and the employer contribution as ₹15 per employee half-yearly.
Annual LWF Cost
For one employee who remains covered for the entire year:
- Employee: ₹6 per year
- Employer: ₹30 per year
- Total: ₹36 per employee per year
Applicability
The West Bengal Labour Welfare Fund applies to establishments covered under the relevant legislation, including factories, plantations, motor transport undertakings and commercial establishments, including establishments registered under the West Bengal Shops & Establishments Act.
Payroll summary: For a covered employee in West Bengal, use ₹3 employee + ₹15 employer = ₹18 every six months for the 2026 LWF calculation.
Kolkata Labour Welfare Fund (LWF) Slab 2026
Kolkata follows the West Bengal Labour Welfare Fund (LWF) rates, as there is no separate Kolkata-specific LWF slab. The current rate applicable in 2026 is ₹3 from the employee and ₹30 from the employer per employee per half-year. The employer rate was revised from ₹15 to ₹30 with effect from 1 January 2024.
Kolkata LWF Contribution Slab 2026
| Particular | LWF Rate 2026 |
|---|---|
| Employee contribution | ₹3 per half-year |
| Employer contribution | ₹30 per half-year |
| Total contribution | ₹33 per employee per half-year |
| Employee annual contribution | ₹6 |
| Employer annual contribution | ₹60 |
| Total annual contribution | ₹66 |
| Frequency | Half-yearly |
| First contribution period | January–June |
| Second contribution period | July–December |
| Due dates | 15 July & 15 January |
The West Bengal Labour Welfare Board administers the Fund under the West Bengal Labour Welfare Fund Act, 1974, and its official website confirms that contributions are collected from both employees and employers.
Kolkata Payroll Example
For 100 eligible employees:
- Employee contribution: 100 × ₹3 = ₹300
- Employer contribution: 100 × ₹30 = ₹3,000
- Total LWF: ₹3,300 per half-year
Important 2026 Compliance Point
Some older websites still show ₹15 employer contribution. That rate is outdated. The employer contribution was increased to ₹30 per employee per half-year, effective retrospectively from 1 January 2024, while the employee contribution remains ₹3.
Howrah Labour Welfare Fund (LWF) Slab 2026
Howrah follows the West Bengal Labour Welfare Fund (LWF) rates, since there is no separate Howrah-specific Labour Welfare Fund slab. For payroll compliance in 2026, the applicable contribution is ₹3 from the employee and ₹30 from the employer per employee per half-year. These rates are administered under the West Bengal Labour Welfare Fund Act, 1974.
Howrah LWF Contribution Slab 2026
| Particular | Contribution |
|---|---|
| Employee contribution | ₹3 per half-year |
| Employer contribution | ₹30 per employee per half-year |
| Total contribution | ₹33 per employee per half-year |
| Employee annual contribution | ₹6 |
| Employer annual contribution | ₹60 |
| Total annual contribution | ₹66 per employee |
| Frequency | Half-yearly |
The employer contribution of ₹30 became effective from 1 January 2024, replacing the earlier ₹15 rate, while the employee contribution remains ₹3. These rates continue to apply for 2026 payroll calculations.
Contribution Schedule
| Contribution Period | Due Date |
|---|---|
| January to June | 15 July |
| July to December | 15 January |
Employers deposit both the employee and employer contributions with the West Bengal Labour Welfare Board on a half-yearly basis.
Howrah Payroll Example
For 50 eligible employees:
- Employee contribution: 50 × ₹3 = ₹150
- Employer contribution: 50 × ₹30 = ₹1,500
- Total LWF payable: ₹1,650 per half-year
Important Note
Older payroll references may still show ₹15 as the employer contribution[cite: 1]. That rate is outdated. For Howrah payroll in 2026, the correct calculation is: ₹3 Employee + ₹30 Employer = ₹33 per employee per half-year.
Asansol Labour Welfare Fund (LWF) Slab 2026
Asansol follows the West Bengal Labour Welfare Fund (LWF) rates. There is no separate Asansol-specific LWF contribution slab. For 2026, covered establishments in Asansol are subject to the West Bengal LWF contribution rates of ₹3 from the employee and ₹30 from the employer per employee per half-year. The West Bengal Government's notification confirms these rates and states that they are effective from 1 January 2024.
Asansol LWF Contribution Slab 2026
| Particular | LWF Rate 2026 |
|---|---|
| Employee contribution | ₹3 per half-year |
| Employer contribution | ₹30 per employee per half-year |
| Total contribution | ₹33 per employee per half-year |
| Employee annual contribution | ₹6 |
| Employer annual contribution | ₹60 |
| Total annual contribution | ₹66 per employee |
| Frequency | Half-yearly |
The contribution periods end on 30 June and 31 December each year.
Asansol LWF Payment Schedule
| Period | Contribution Due |
|---|---|
| January–June | 15 July |
| July–December | 15 January |
Asansol Payroll Example
For 100 eligible employees:
- Employee contribution: 100 × ₹3 = ₹300
- Employer contribution: 100 × ₹30 = ₹3,000
- Total LWF = ₹3,300 per half-year
- Annual total = ₹6,600
The West Bengal Labour Welfare Board states that factories, plantations, motor transport undertakings and covered commercial establishments, including establishments registered under the West Bengal Shops & Establishments Act, come under the West Bengal Labour Welfare Fund framework.
Important 2026 Note
Older online references may show an employer contribution of ₹15. This is outdated. The West Bengal Government's 19 November 2024 notification fixed the employer contribution at ₹30 and retained the employee contribution at ₹3, with the revised rates deemed effective from 1 January 2024.
Therefore, Asansol LWF slab for 2026: ₹3 Employee + ₹30 Employer = ₹33 per employee per half-year.
Bidhannagar Labour Welfare Fund (LWF) Slab 2026
Bidhannagar follows the West Bengal Labour Welfare Fund (LWF) rates, with no separate city-specific LWF slab. For 2026, the applicable contribution for covered establishments is ₹3 from the employee and ₹30 from the employer per employee per half-year.
Bidhannagar LWF Contribution Slab 2026
| Particular | LWF Rate 2026 |
|---|---|
| Employee contribution | ₹3 per half-year |
| Employer contribution | ₹30 per employee per half-year |
| Total contribution | ₹33 per employee per half-year |
| Employee annual contribution | ₹6 |
| Employer annual contribution | ₹60 |
| Total annual contribution | ₹66 per employee |
| Frequency | Half-yearly |
The revised employer contribution of ₹30 is applicable from 1 January 2024, while the employee contribution remains ₹3.
Bidhannagar LWF Payment Schedule
| Contribution Period | Due Date |
|---|---|
| January–June | 15 July |
| July–December | 15 January |
Payroll Example
For 100 eligible employees in Bidhannagar:
- Employee LWF: 100 × ₹3 = ₹300
- Employer LWF: 100 × ₹30 = ₹3,000
- Total half-yearly LWF = ₹3,300
- Total annual LWF = ₹6,600
2026 Payroll Compliance
For payroll purposes, the applicable Bidhannagar calculation is: Employee: ₹3 + Employer: ₹30 = ₹33 per employee per half-year.
Bidhannagar does not have a separate municipal LWF rate; the West Bengal Labour Welfare Fund rates apply to covered establishments.
Durgapur Labour Welfare Fund (LWF) Slab 2026
Durgapur follows the West Bengal Labour Welfare Fund (LWF) rates, as there is no separate Durgapur-specific LWF slab. For 2026, the applicable contribution for covered establishments is ₹3 from the employee and ₹30 from the employer per employee per half-year[cite: 1]. The West Bengal Government's notification fixed these rates with effect from 1 January 2024.
Durgapur LWF Contribution Slab 2026
| Particular | LWF Rate 2026 |
|---|---|
| Employee contribution | ₹3 per half-year |
| Employer contribution | ₹30 per employee per half-year |
| Total contribution | ₹33 per employee per half-year |
| Employee annual contribution | ₹6 |
| Employer annual contribution | ₹60 |
| Total annual contribution | ₹66 per employee |
| Frequency | Half-yearly |
The West Bengal notification states that contributions are payable for six-month periods ending 30 June and 31 December.
Durgapur LWF Payment Schedule
| Contribution Period | Due Date |
|---|---|
| January–June | 15 July |
| July–December | 15 January |
Durgapur Payroll Example
For 100 eligible employees:
- Employee contribution: 100 × ₹3 = ₹300
- Employer contribution: 100 × ₹30 = ₹3,000
- Total LWF = ₹3,300 per half-year
- Total annual LWF = ₹6,600
Important 2026 Compliance Note
Older references may show an employer contribution of ₹15. That is no longer the applicable rate. The West Bengal Government's notification dated 19 November 2024 increased the employer contribution to ₹30, while retaining the employee contribution at ₹3, with the revised rates deemed effective from 1 January 2024.
Therefore, Durgapur LWF slab for 2026: ₹3 Employee + ₹30 Employer = ₹33 per employee per half-year.
Conclusion
For 2026, West Bengal has an applicable Labour Welfare Fund (LWF) under the West Bengal Labour Welfare Fund Act, 1974. The West Bengal Labour Welfare Board confirms that covered establishments are required to contribute to the Fund.
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