Cite.Co is a repository of information and resources created by industry seniors and experts sharing their real world insights. Join Network
Building and Other Construction Workers (BOCW) welfare cess is not collected on the basis of the daily wage of a BOC worker. The BOCW (Regulation of Employment and Conditions of Services) Act, 1996 provides for social security and welfare of BOCW. For the above said purposes, a cess is levied and collected at the rate of 1% of the cost of construction by the State Governments/UT Administrations under the Building and Other Construction Workers’ welfare cess Act, 1996.