Under the provision of Section 9 of the West Bengal Labour Welfare Fund Act, 1974 every employer of factory or commercial establishment or other establishments as defined u/s 2(5) of the Act shall send employees' contribution and employers' contribution to the Welfare Commissioner, West Bengal Labour Welfare Board by cheque or draft or money order or in cash at the following rate half-yearly basis ending on 30th June and 31st December every year:
|Each employee's contribution||:||Rs. 3.00|
|Employer's contribution in respect of each employee||:||Rs. 15.00|
Employers shall send the half-yearly contributions of the employees and employers ending on 30th June within 15th July and ending on 31st December within 15th January every year. Each employer shall pay the contributions along with the Form D as per provision of West Bengal Labour Welfare Fund Rules, 1976. After payment each employer shall invariably receive money receipt from the revenue section of the office where payment is made. The employer shall also submit the particulars of his establishment in Form A under the said Rules.
Again, under Rule 4 of the West Bengal Labour Welfare Fund Rules, 1976 every employer of a factory or commercial establishment etc. shall send the Welfare Commissioner, West Bengal Labour Welfare Board unpaid accumulation i.e. the sum of money due to the employees on account of wages, bonus, gratuity etc., but actually not paid to them within a period of 3 yrs. from the date on which they become due and all fines realized from the employees of its establishment during the quarters ending 31st March, 30th June, 30th September and 31st December within 15 days from the closing of each quarter. The payment of unpaid accumulations and fines shall be accompanied by a statement giving full particulars of the amounts paid.
Any amount payable by an employer to the Welfare Commissioner, West Bengal Labour Welfare Board may be paid in cash or by bank cheque or by money order or by bank draft.