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Liability under BOCWA

13 September 2021

Liability of registration and cess payment under the Building & Other Construction Workers' Act lies on principal employer or the labour contractor?

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4 Replies

Sravan Reddy G (CA) (618 Points)
Replied 14 September 2021

Can U pls explain U r question , I am not getting u

Kaushik Rakshit (27 Points)
Replied 18 September 2021

Some project work is planned at our site.. for this work, the bocw registration and cess payment is our responsibility or labour contractor be responsible?

yasaswi gomes (My grammar is 💯 good I) (7290 Points)
Replied 19 September 2021

This project work, is it contract with customer, ie real estate or self generating asset? If it is cunstructiin contract’s, you just reimburse the amount to come contractor. If the building is for own use, you or the contractor can pay up for cess expenses. In the end you are mentioned only paying for everything, cess can be paid in advance as well to reduce book keeping.

https://wblc.gov.in/sites/default/files/upload/faq/bocww-cess-faq.pdf

yasaswi gomes (My grammar is 💯 good I) (7290 Points)
Replied 19 September 2021

Sorry for typos, you are only funding the project and paying for it. Where to account for it depends upon construction contracts or WIP/ self generating asset accounting.