Social Security for Building and Other Construction Workers (BOCW)

Introduction Currently, the law governing social security for building and other construction workers is the Building and Other Construction Workers’ Welfare Cess Act, 1996, often termed the BoCW Cess Act. It levies a cess on the employer in relation to building and other construction work that is calculated on the basis of the cost of construction. Under Section-3(1) of the BoCW Cess Act the limits for the rate of cess are fixed between one and…

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