WBState

LWF Rates in West Bengal

Year:

Latest LWF contribution rates effective from 1 April 2025

Effective From

1 Apr 2025

Frequency

HALF YEARLY

Current LWF Contribution

Applicable to: All employees drawing wages up to Rs 25,000 per month

Employee Contribution

Rs 3

Employer Contribution

Rs 30

Labour Welfare Fund under New Labour Codes - West Bengal

  • The Labour Welfare Fund is a statutory contribution collected from both employers and employees to fund welfare activities such as housing, education, and recreation.
  • Under the Social Security Code 2020, LWF provisions are consolidated along with EPF, ESIC, gratuity, and maternity benefits into a unified framework.
  • Employers must deduct the employee's LWF contribution from wages and remit both portions to the state welfare board within the prescribed due dates.