Labour Welfare Fund (LWF) in West Bengal 2026

Employee and employer LWF contribution, filing frequency, collection cycle, and the governing Act for payroll teams in West Bengal.

Rs.3

Employee share

Rs.15

Employer share

Rs.18

Total / cycle

Half-Yearly

Frequency

Source: West Bengal Labour Welfare Fund Act, 1974. Verify the current rate with the West Bengal Labour Welfare Board before filing.

Key Takeaway Last reviewed: June 2026

What is the LWF contribution in West Bengal?

In West Bengal, LWF is Rs.3 (employee) + Rs.15 (employer) = Rs.18 per employee, collected half-yearly (June and December) under the West Bengal Labour Welfare Fund Act, 1974.

Quick Reference

LWF Rates in West Bengal

Contribution, frequency, cycle, and governing Act at a glance.

Item	Value	Note
Employee contribution	Rs.3	Deducted from salary, shown on payslip
Employer contribution	Rs.15	Added by employer, not on payslip
Total per employee	Rs.18	Per contribution cycle
Frequency	Half-Yearly	How often LWF is collected
Collection cycle	June and December	When the contribution is due
Governing Act	West Bengal Labour Welfare Fund Act, 1974	State statute that levies LWF
Administered by	West Bengal Labour Welfare Board	Receives and spends the fund

Source: West Bengal Labour Welfare Fund Act, 1974. Verified as on June 2026. State boards revise rates periodically; confirm with the West Bengal Labour Welfare Board before filing.

How It Works

LWF Deduction and Filing in West Bengal

Deduct employee share

Deduct Rs.3 from the employee in the half-yearly cycle.

Add employer share

Add Rs.15 as employer cost to reach Rs.18 per employee.

Reconcile headcount

Exclude exempt managerial staff and apprentices before totalling.

Deposit to board

Pay the total to the West Bengal Labour Welfare Board and file the prescribed return.

factoHR India

Automate West Bengal LWF

factoHR India deducts West Bengal LWF on the payslip, applies the correct cycle, generates challans, and produces board-ready returns.

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LWF in Other States

All states

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FAQ

West Bengal LWF FAQs

What is the LWF contribution in West Bengal for 2026?

West Bengal charges Rs.3 from the employee and Rs.15 from the employer, a total of Rs.18 per employee. It is collected half-yearly (June and December) under the West Bengal Labour Welfare Fund Act, 1974.

How often is LWF paid in West Bengal?

LWF in West Bengal is paid half-yearly. Employers deduct the employee share, add the employer share, and deposit the total to the West Bengal Labour Welfare Board in the June and December cycle. Verify the exact due date with the board.

Who is exempt from LWF in West Bengal?

Employees in managerial or supervisory roles above the state wage ceiling are usually exempt, along with apprentices under the Apprentices Act, 1961. Check the West Bengal Labour Welfare Fund Act, 1974 for the applicable ceiling and exemption list.

Is LWF shown on the West Bengal payslip?

Yes. The employee LWF share of Rs.3 appears as a separate deduction on the payslip. The employer share of Rs.15 is not on the payslip but is recorded in payroll registers and the LWF return.

How does factoHR India handle West Bengal LWF?

factoHR India deducts the West Bengal LWF share on the payslip, applies the half-yearly cycle, generates the LWF challan, and produces board-ready returns. Rates update when the West Bengal Labour Welfare Board revises them.

If you employ staff in West Bengal, the same workforce is also covered by minimum wage rates in West Bengal, Professional Tax in West Bengal, working-hour and overtime rules in West Bengal, and the public holiday calendar for West Bengal. Keep every West Bengal statutory obligation aligned across your payroll.