State guide
West Bengal labour law compliance
Minimum wages, Professional Tax, the Labour Welfare Fund and holidays for employers with staff in West Bengal, on one page. Each figure comes from the notification or official page linked beside it.
Minimum wages
West Bengal's latest notification
Read from the notification itself, with its PDF. Headline rates appear only where one clear table covers the state's employments and the notification is still current.
Minimum wagesLatest
Minimum rates of wages for 1 July to 31 December 2026
A circular listing monthly and daily minimum wages for each scheduled employment and skill level, for Zone A and Zone B.
In force from
1 July 2026
Until 31 December 2026
- Issued by:
- Labour Commissionerate, Statistics Section, Government of West Bengal
- Issued:
- 22 June 2026
Rates are listed in the PDF, employment by employment or as an allowance.
Notification PDF · 8 pages, 4.4 MB
Professional Tax
Professional Tax in West Bengal
A state levy that employers deduct from salaries and pay to the state, at the slabs of the state where the employee works.
West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979
| Up to ₹20,000 | Nil |
|---|---|
| ₹20,001 to ₹30,000 | ₹100 |
| ₹30,001 to ₹50,000 | ₹140 |
| ₹50,001 to ₹1,00,000 | ₹170 |
| Above ₹1,00,000 | ₹208 |
Due dates
Tax for each of the first eleven months of the year is paid within 21 days of the month's end, online through GRIPS. One annual return in Form III follows within a month of the year's end, that is by 30 April, with the balance paid before filing.
Registration
An employer takes a certificate of registration within 90 days of becoming liable. A company, firm or other business also takes a certificate of enrolment for its own tax, which enrolled persons pay by 31 July each year.
A new schedule applies to salaries from 1 October 2026, under notification 1607-F.T. of 16 September 2026: five bands, nil up to ₹20,000, and no higher deduction in any month.
A company pays its own tax under a separate part of the schedule; under the new schedule that part applies from 1 April 2027.
Collected by: Commercial Taxes
Official sources: New schedule, Kolkata Gazette No. 1607-F.T., 16 September 2026 (PDF); Annual return, notification 663-F.T. (2023); Monthly payment, notification 06-F.T. (2015). Read on 11 Oct 2026.
Labour Welfare Fund
Labour Welfare Fund in West Bengal
A small contribution from employees and employers to the state's welfare board, paid in the months the state's Act names.
Employee
₹3
Employer
₹30
Each half-year, per employee. Deducted from June and December wages.
When it is due
- 15 July, for the half-year ending 30 June
- 15 January, for the half-year ending 31 December
Who is covered: The employer's ₹30 applies from 1 January 2024. Covers shops and commercial establishments with 10 or more persons, factories and motor transport.
How to pay: Online, on the Labour Department's LWF portal.
West Bengal Labour Welfare Fund Act, 1974
Official sources: Gazette notification, 19.11.2024; The Act, 1974. Read on 11 Oct 2026.
Holidays
Holidays in West Bengal
Three national holidays fall on the same dates everywhere. Festival holidays are set by each state's law and chosen by the employer from the state's list.
- 26JanRepublic DayTuesday 26 January 2027
- 15AugIndependence DaySunday 15 August 2027
- 2OctGandhi JayantiSaturday 2 October 2027
State holiday list not covered on this site yet
West Bengal's festival holiday list and its holiday law are not on this site yet. Festival dates move every year, so last year's list is no guide.
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Due dates and services for West Bengal
The compliance calendar has every monthly, quarterly and annual date. Our services run these rules for you, state by state.
Due dates
Compliance calendar
Labour, GST, TDS, income tax and ROC dates, month by month.
Open the calendar Labour law complianceS&E registration, registers, returns, displayed notices and inspections.PF and ESI compliancePF and ESI every month, with PT and LWF on each state's dates.Payroll servicesPayroll on your structure, with PT deducted state by state and LWF in the months it falls due.Licences and registrationsShop Act (S&E) registrations, factory licences and contract labour registrations.
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