LegalBD Law, Made Clearer
বাংলা

Workers Profit Participation Fund (WPPF) Compliance

????????? ???????? ??????? ?????? "?????" ?? "?????????" ??????????, ?? ???????? ????? ?? ??????? ???? ??????? ???, ????? ??????? ???? ??? ???????? ???? ??? ??? ????? ???? ????????? ???? ???????? ?? ???????????—?????????? ?????? ???????????? ????? (WPPF)— ??????????? ?? ?????? ???? ????????? ??????? ?????? (RJSC)…

ID: 885 4,979 words

Source & verification

Trust signals for this guide

These signals describe the content record. They do not guarantee a legal outcome or establish that every rule remains current.

Ready for static publication
Statutory references
No source reference is supplied in this record.
Record status

Last audit date is not recorded

Related Bengali/English version linked

Record ID: 885

Important: This is general information, not legal advice. For your situation, consult a qualified lawyer and verify the official publication.

At a glance

Executive summary

????????? ???????? ??????? ?????? "?????" ?? "?????????" ??????????, ?? ???????? ????? ?? ??????? ???? ??????? ???, ????? ??????? ???? ??? ???????? ???? ??? ??? ????? ???? ????????? ???? ???????? ?? ???????????—?????????? ?????? ???????????? ????? (WPPF)— ??????????? ?? ?????? ???? ????????? ??????? ?????? (RJSC)…

Practice area labour employment
Reading time About 23 min
Latest date Review pending
1 Establishment Constitutue WPPF & WWF Trustees under BLA Sec 232. 2 Profit Allocation Calculate 5% net profit within 9 months of financial year end. 3 Fund Transfer Distribute 80:10:10 to WPPF, WWF, and Govt WPWF accounts. 4 Audit & Filing Submit audited report and compliance proof to DIFE Inspector.
English Edition Looking for the authoritative English legal edition?
Read English Guide →

????????? ???????? ??????? ?????? "?????" ?? "?????????" ??????????, ?? ???????? ????? ?? ??????? ???? ??????? ???, ????? ??????? ???? ??? ???????? ???? ??? ??? ????? ???? ????????? ???? ???????? ?? ???????????—?????????? ?????? ???????????? ????? (WPPF)— ??????????? ?? ?????? ???? ????????? ??????? ?????? (RJSC)-? ???????? ????????????? ???? ?????? ???? ??????? ???????? ??????????? ???????????? ????? ????; ?? ?????? ???? ??? ??? ???? ???, ?? ??? ??? ??????? ???????? ?????????? ???????? ?? ?????????? ??????? ????? ??????? ?????????? ?????? ??? ????? ??, ???????? ???? ???, ???? ??? ???????? ???? ????????, ????-?? ????? ???? ????????? ?????????? ?????? ????? WPPF-?? ??????????? ????, ???, ?????, ???? ??? ????? ???? ????

?. ???????????? (WPPF) ???????????? ???? ??????

?????? ???????: ????????? ???????????? (WPPF) ???????? ???? ???, ????-?? ???? ?????? (???? ???–???), ???????? ???? ????????, ????-?? ???? ???–??? ??? ???????? ?????? ?????? ????????? ???, ???? ?????? ???????? ??? ?? ????????? ????????? ? ?????????? ???????? ???????? (DIFE) ?????? ??????? ??? ???

???????????? ??? ???? ??????????? ???? ????????? ?????? ???????? ?? ????? (CBA) ??????? ???? ?? — ??? ???? ???? ???????????? ?? ???????? ????????? ???????? ???:

  • ???????? ???? ???, ???? (???? ????? ?? ????? ???), ???? ?????? — "????????? ???????? ????????? ????????" (???? ???–???), ?? ???????? ???? (??????) ???, ???? ??? ???????? ???? (??????) ???, ???? ?????? ????????
  • ???????? ???? ????????, ???? — ??? ???? ???????? ??????? ???? ???? ?????? ?????? ????, ?? ?????????? ?????????? ???? ?????, ???????? ?????????? ??????, ????????? ???? ??? ????????? ???? ??? ???????? ????
  • ???????? ?????? ?????? ????????? ???, ???? — ?? ??? ???????? ?????? ?????? ????????? (BSKF) ????????? ???, ?? ??????? ????????? ?????????? ???????? ???? ??????????? ??% ?????? ?????? ????? ????????
  • ????? ???, ???? (????? ????????, ????-?? ????????????) — ??? ?????????? ??? ?????? ???????????? ???????? ???????????? ?????????? ???, ?? ?????? ?????? ????? (NBR) ?????? ??????? ??? ????
  • ???? ? ??????????? ??????????? (MoLE) ??? DIFE ?????? ????? ????? ???? ??? ??????? ??? ????????????? ???????? ????????? (SOP), ?? ??????? ??? ??? ?????????? ???????? ?????? ???, ?? ??? ???? ????????????? ?????? ????

???????????? ???????? ????????????-?? "????? ????? ?????" ?????? ???? ???? ??? ???? ????, ??? ???? ??????? ???????? — ???????? ??? ?????? ?? ?????????, ???????? ????? ??? ???? ??????????? ?? ????????????? ?????? ??? ???????? ??? ??????????, ????? ????????? ????????? ?????? ???????

????? ????????? ????????

  • [ ] ???? ???, ????-?? ???? ? ???????? ????? ????????? ??????????? (????? ?? ????????? ??????????) ??????? ?????
  • [ ] bdlaws.minlaw.gov.bd ???? ???? ??? ???? ??? ???? ???????? ????-?? ??????? ??????? ??? ?????? ? ?????????? ?????
  • [ ] ?? ?? ???? DIFE ?????? ????????????-?? ???? ?? ??? ????????? ???? ??? ??????? ??????? ?????????? ?????
  • [ ] ???? ??????-????????? ???? (????: ??????) ???????? ?? ?? ?? ??????? ???? ???? ???? ??? ?????????? ??????? ????

?. ??????????: ??? ??????????????? ?????? ???????????? (WPPF) ??? ???? ???

?????? ???????: ???? ??? ????-?? ???? ??? ???????, ?? ??? ????????? ???????? ????? ? ???? ???? ?? ??? ????, ???? ?????? ??????? ????? ? ???? ???? ?? ??? ????, ????? ???????? ???????????? (WPPF) ????????? ?????? ??????, ?????? ????? ??? ????? ?????? ??????????????? ????????? ???? ?????????? ?? ??????????

???? ???, ????-?? ???? ??? ???????, ???????????? ?????????? ??? ?????? ????????? ???????? ???????? (?????? ?? ????????), ???? ????? ??????? ???? ????????? ?????? ????? ?????? ???? ???? ???:

  • ???????? ????? ? ???? (?? ??????) ???? ?? ??? ????; ????
  • ?????? ??????? ????? ? ???? (?? ??????) ???? ?? ??? ?????

????? ?? ????? ?????? ???? ??????? ????, ?????? ??????? ???????? ?? ???? ?? ??????????? ??????? ??—???? ?????? ??? ????? ??? ?? ???????????? ????????? "?? ????????" ???? ????????? ????? ?? ?? ????? ???? ???????? ? ???? ????? ?????? ???????????? ???? ?????-?????? ????????? ?? ????? ????????? ????

??????? ?? ??? ?????????? ?????????

  • ????? ??????????? ??? ????? ?????????? ?????????? ??????, ??? ?? ????? ???? ??????????? ??????? ????? ????? ????????? ????
  • ????? ????? ??? ??????? ???????? ???????? ????? ??????
  • ???? ??? (???????? ???????? ??????) ??????? ???????????? ????????? ?????? (SRO) ?? ??????? ????? ?????? ????????? ??????????????? ???????????????
  • ?????/???? (BEPZA/BEZA) ????? ???? ????????? ????? ???????? ?????????????? (???? ?? ?? ???? ?????), ?? ???? ????????? ?????? ????????? ?????? ?????? ????

????????? ???????? ??????????

  • ???? ?????? ????????? ?????????: ?? ???????? ????? ???????? ???? ?????/??????? ???? ??????? ???, ????? ??? ???? ????????? ??????? ???? ????? ??? ???? ????
  • ????? ??????: ??????? ???????? (?????? ???????? (RJSC)-?? ???????? ??????? ???? ???? ?????) ????????????? ????????? ??—???????????? ??????? ????? ???????? ???? ??? ?? ???
  • ??????? ???: ????? ????? ??????? ??? ???? "??? ??????" ?? ????, ??? ??? ????? ???? ?????????? ???????? ???? ?? ??? ???? ??????? ???????????? ???? ??—??? ???????? ????? ??? ???? ??? ??? ?? ???????? ????? ????

????? ?????? ????????

  • [ ] ????? ??????? ???? ??? ????????? ???? ???????? ????? ??? ??? ?????? ??????? ????? ????? ?????
  • [ ] ????? ?????????? ???? ? ??????????? ?????????? (MoLE) ???? ???? SRO-??????? ???????? ?????? ?? ??, ?? ??????? ?????
  • [ ] ??? ???? ??? ???? ??????? ??? ?????, ??? ???????? ???????? ?????????? ????????? ???? ????—??? ??? ????? ???? ??????? ????? ???
  • [ ] ????? ????????? ????????, ????????-?? ???????? ??????? ???????????? ???? ????????? ????? ??????? (Threshold test) ??????

?. ??????? ??????: ??:??:?? ??????

?????? ???????: ?????????? ???????????? (WPPF) ???? ???????, ??????????? ?????????? (??? ??????? ?%) ??% ?????? ???????? ??????, ??% ?????? ?????? ?????? ??? ??% ???????? ?????? ?????? ?????????? ?????? ??? ??, ?? ???? ???, ????-?? ??? ??? ??? ???? ??????? ????????

?? ????? ???? ??? ????? ???? ??? ?? — ??? ??????????? ??????????? ?????????? ???? ??? ????? ????????? ??????? ???????? ???:

?????? ??? ?????? ????????
?????? ???????? ????? ??% ???????? ???????? ???????? ????? ????? ???????? ????? ?????? ????? ??? ??
?????? ?????? ????? ??% ???????? ???????? ???????? ????? ???????? ???????? ??????? (??????, ??????, ??????? ??????) ??????? ??
???????? ?????? ?????? ????????? (BSKF) ??% ???? ? ??????????? ???????????? ????? ????????? ?????????? ????????? ????? ??????? ?????? ??????, ?????????? ??????, ?????? ??????

?? ??:??:?? ???????? ??????????? ??? ??????? — ????????? ??????????? ????????? ???????? ?????? ?????? ?? ????? ????? ????? ??????? ???? ???????? ???? ????? ??? ???????? (BSKF)-?? ???? ?????? ??% ?????? ?????? ??????? ??????? ??????????? ????????? ???????? ??????????? ??? ???? ???? ??? ????????? ?????????? ??????? ????? ???? ????????? ?????? ??? ??? ??????? (DIFE)-?? ???? ??? ????? ??????? ???????????? ????????? ???? ???? ???????? ?????? ??????? ???? ????

????? ?????? ????????

  • [ ] ???????? ??????? ???? ???? ??????? ?????? ?????????? ??? ?????? ??????? ???? ???? ???? ?????????? ????? (?? ??????? ????)?
  • [ ] ????????? ??????? ??? ???? ? ??????????? ?????????? (MoLE) ???? ??????? ???????? (BSKF) ??????????? ???????????? ????? ?????? ?????
  • [ ] ???? ?? ????????? ???????? ???????? (BSKF)-?? ??% ???????????? ??? ?????? ?????/???? ????? ? ??? ??????? ?????
  • [ ] ?????????? ?????? ????? ?? ????? ???????? ??? ????? ???? ?????? ?? ????? ????? ???

?. ????? ?? ???????? ???

?????? ???????: ??????? ???????? ?????????? ?????? ?????????????? ?????? ????????? ??? ????????? ?????? ???????????? ???? ????????? ???? ????? ?? ???????? ??? ???? ???? ???? ???????? ????-?? ???–??? ???? ??????? ????????? ???? ??????? ??? ??????? (DIFE)-?? ???? ??? ??????? ???? ??? ??? ???? ???????? ????? ??????? ??? ?? ??? ???? ??? ???? ????

????? ?? ???????? ??? ???????????? (WPPF) ????????? ??? ???????????? ?? ??? ????????? ???? ???? ?????? ?????? ???:

??? ? — ???????????? ???????? - ??????????? ???? ?????? (?) ?????????? ??? (?) ????????? ???????????? ????? - ?????? ???????? ????????? ????????? ?????? (CBA) ?????, ?????? ?????? ?????????? ????? ?????? ?????? ???? - ?????? ???? ????? ???, ?????? ?????? ??????????? ?????? ????????? ??????? ??????? ???????? ???? ???? ?? ???????? ??????????? ???????? ??????? ???? ???? ???????????? ??????? ???? ??? (??????? ???? ????????? ?????????? ???????? ???? ??? ????? ??, ???? ????? ?????? ???? ????? ????? ???? ???? ??????? ??????? ???????? ???????????????? ??? ?????? ????)? - ???? ?????????? ????????? ?? — ??????? ?????????????? ???? ???????? ??????????? ?? ??? ???? ??, ??? ???????? ??????? ????????? ???????? ???? ???? ????????? ??? ???? ?????

??? ? — ??????? ????????????? ?? ??? ???? ???? ???? - ???? ????? ??????? ??? ?? ??????? ???????? ???? ???? ???, ?????? ??????? ???, ????? (??????? ?–? ???), ?????, ???? ???????????? ??? ???????? ????????? ???????? ?????? ??????

??? ? — ??????? (DIFE)-?? ???? ??????? - ???? ?????, ??????? ???, ?????????? ??????????? ??? ??????????? ?????? (?????? ??? ??????) ?????? ?????????? ???????/??? ?????????? ?? ?????????? ??????? ??????????????? (??????? ???????)-?? ???? ????? ????????? ???? ??? ???? ???? - ??????? ??????? ??????? ??? ???? ????????????/??????? ?????? ????; ????????? ?? ??????? ???????? ?? ??????? ??????? ?????? ???? ????

?????? ???????? ??????

?????? ????????, ????????? ???????? ??????????? ???????? ?????? ?? ????? ???????????? ?????? "?????? ????????? ????" ?????? ??? ???????? ??????????????? ???? ?????? ???, ???????? ?????? ?????????? ???? ??? ?????????? ?????? ??????????? ??? ?????????? ???????? ???? ?????? ????? ?????? ????? ????????????????????? ??????? ???? ?? ???? ???????????? ????????? ?????? ????, ?????? ???????????? ???????? ??? ?????? ???? ???? ??????? ?????????? ??????? ?????????? ??? ????? ???? ?? ???? ?? ????????????? ?????? ???? ????????? ??????? ????? (standalone compliance violation) ?????? ???? ????, ?? ??????? ???????? ????? ??? ????? ?? ?? ?? ???????????

????? ????? ????????

  • [ ] ??????????? ??? ? ???????? ???????? ???? ????? ??? ?? ?? ?? ??????? ?????
  • [ ] ??????? ????? ??? ????? ????? ?? ??? ??? ??????-???????? ?????????? ??? ???????? ?????
  • [ ] ??????? ?????? ?????????? ??? ???????????? ???????? ??????? ??????? ??? ????/???????? ?????
  • [ ] ??????? ??????? ????? ???????/??????? ????? ??? ??? ??? ??????????????? ???? ??????? ?????
  • [ ] ??????? ??????? ????? ???????????? ??????? ????? — ???????? ????????? ??? ????? ????????????? ?? ?? ?? ??????? ?????

?. ??????????? ???????? ??????? (Computing the Allocable Surplus)

??????? ???????: ??????????? ???????? ??? ????????? ??-????? ??? ??????? ?%, ?? ???? ??? ????-?? ????? ??? ???? ???????? ????-?? ??? ???? ??????? ????????? ???????? ????? ??? ??? ??? ?????? ??? ????????? ???????? ?????? ???? ?? ??? ???????????? (WPPF) ?????? ????? ???? ???? ??????? ??? ?????? ??? ?????? ??? ???

??????? ???????? ?????? ??? ??-????? ??? ??????, ??? ??? ???? ????????? ???-????? ??????? (P&L) ???? ??—????? ?????? ????????? ???? ??? ??? ??????? ??? ??? ?????, ??? ??????? ??? ?????? ????? ??? ??? ??? ?% ????? ??? ???? ?????? ???????????? ????? ?????:

  • ??? ???? ???: ?? ??? ??????? ?????? ??? ??, ??? ???????????? (WPPF) ?????? ????? (?????? ?????????? ??? ?????? ????? ???? ????? ??? ????? ??)?
  • ????? ???? ???: ??? ??????? ???????? ???????? ??????? ????? (?? ??????? ?????? ???? ????? ??? ????) ??? ???? ???????? ????????
  • ??? ???? ???: ?????? ????????? ????????? ???? ?????? ?? ??? ???????/?-?????????? ?????? ??????, ?? ??????? ????????? ???? ??? ????????? ???????? ?????????? (DIFE) ?????????? ??????????? ???????? ???? ????

????? ?? ???????? ???????? ??? ?????? ????????? ???:

$$\\\\\\\\\\\\\\ ext{??????????? ????????} = ?\\\\\\\\\\\\\\\\% \\\\\\\\\\\\\\ imes \\\\\\\\\\\\\\ ext{??? ?????? (?????????)}$$

?? ?%-?? ????????? ???? ? ????? ????? ?????? ??:??:?? ??????? ??? ??? ???

????? ????????? ?????? ?????

  • ???? ???????? ????? ??????? ?????????? ???????? ??-????? ??????? ??????? ???????? ??-?????????? ??????? (?????? ?????????????? ????) ??? ???????????? ????? ???—?? ???? ??? ???? ??, ??? ??? ?????? ??????? ??? ?????????? ???? ?????? ???????
  • ??????????? ??????? ??????? ??????/?????? ??????????? ??? ???? ?? ?? ?? ???? ????????
  • ????????????? ???????????? ?? ?? ???????? ???????, ?? ?????????? ?????? ????? ???—??????? (DIFE) ?????????? ??????????????? ??????? ???????????? ??? ?????? ???? ?????? ???????????? ???? ?????? ????? ??????

????? ?????? ????????

  • [ ] ????????? ??? ???????? ????? ??????? ????????? ?????? ???? ??????? ???? ???? ??????? ???????????? ???????? ????? ???????? ?????
  • [ ] ???? ?????? ?????? ?????? ??, ??? ????????? ???????? ?????????? ???? ??????????? ?????????? ??????? ????????? ????????? ????? ????
  • [ ] ??????? ??? ??????????? ?????????? ???? ????????? ???? ????? ???? ??????????? ??????? ?????
  • [ ] ??????????? ???? ????? ???? ?????????? ???? ??????? (DIFE) ?????? ????? ?????? ???? ??????? ??????? ?????? ??????

?. ???????? ????? ???????? ????? ?????

?????? ???????: ???? ???? ????-?? ??? ???? ???????, ??% ?????? ???????? ????? (Workers Participation Fund) ????? ????? ?????? ?????? ??????? ????? ???????? ????? ????? ??? ??? ???? ????? ?(??) ???? ??????? "??????"-?? ??????? ??????????? ?? ??? ??????????? ? ????????? ??????????? ?? ?????????? ?????? ???? ?? ???

???????? ??????? ??? ?????? ??????? ???? ??? ?????????? ????? ???????? ???? ???? ????? ?(??) ???? ??????? "??????"-?? ??????? ???????????? ?? ????? ??????? ??? ????????? ???? ?? ???? ???? ??????????? ?? ????????? ???????? ???????, ???? ????????? ???? ????? ???? ???? ???? ???????????? ????????, ??? ?? ???? ???? ???????? ?????, ????? ?? ??????? ??? ???? ?? ?? ??????? ??????????

??? ?????? ?????? ??????? ?????????? ???? ????????:

  • ??????? ????? ?????? ??? ????? ??? ?? ????????? ???????? ?? ?????? ?????? ?????? ???????, ?? ??? ????? ?????? ??? ?????? ???? ??????????
  • ???????? ???? ??????? ????? ????? ??????? ????????? ??????? ?? (??? ???? ????? ???? ?????? ???????? ??? ????? ??? ???? ?? ????? ???????? ??? ????? ????? ??? ????)?
  • ?? ??? ????? ????? ???????? ???? ????? ???? ???????, ????? ????? ?? ????? ??????? ??? ?????, ?????? ???? ???????? ????? ???? ??? ??? ??????, ???? ??????? ????? ???????? ??? ?????? ?????? ?????? ???????? ?? ??????? ???? ??????????? ???? ??? ????? ??? ??? ??????? ?????????? ?? ?????? ???? ???; ?? ???? ????????? ????????? ???????? ????????? ??? ???? ???

????????? ????????????: ??????? ????

???? ?????? ??????????? ?? ??????? ???????? ???, ?????????? ????? ???? ????? ???????? (???? ????? ???????? ???? ??????? ?????? ?? ??????? ??????) ????? ??? ???? ?????? ????? ??? ??????? (DIFE) ???????? ????????? ????????? ??????? ?? ????????? ???????????? (WPPF) ?????? ????????? ??? ????????????? ????? ??? ???? ???? ??????????? ?????????? ??? ????? ????? ??? ?? ?? ???????? ?? ?????? ?????? ???????? ???? ???? ???, ???? ???? ??? ??????? ??????? ??? ??? ??????????? ???????????? ??? ????? ??????? ?????? ???? ?????

????? ????????? ????????

  • [ ] ????? ??? "????? ?????" ??? "??? ????? ??????????? ?????"-??? ????? ??? ???? ????? ????????? ???? ??????
  • [ ] ??????? ?????? ???????? ??? ????? ???? ??? ???? ????????? ????????? ???????? (?????????? ????????????? ???) ?????? ?????
  • [ ] ????? ???? ????? ???????? ???? ???? "??????? ????????????" ????? ????? ??? ????? ????? ??? ???? ?????????? ?????? ??????? ?????
  • [ ] ???????-?? ???? ??????? ?????????? ??????? ????????? ?????????? ?????? ???? — ??????? ????????? ???? ???? ????? ????? ???

?. ???????? ???????, ?????? ??? ??

??????? ???????: ?????????? ???????? ??????? ??????? ??? ????? ? ????? ????? ???????? ??? ?????? ?????????? ???? ??, ???? ????? ?? ???????? ????? ????? ???? ?? ??? ????????? ??????? ????? ? ???????? (BSKF) ??? ?????? ???????? ??????? (DIFE)-?? ???? ??????? ????????? ????? ???? ???

????????? ??? ????????/????????? ??????? ?????? ??????? ?????????????? ????
????? ?? ???????? ??? ???????? ??????????? ???? ??????? ???? ???????? ????? ???? ???? ?????????? + ?????/????? (CBA)
???????-?? ??????? ???/????? ??????? ????? ???? ??? ????? ?? ?????? ????????? ????? ????? ????? ?? ???????? / ??????????
?????????? ???????? ???????? ??????? ??????? ? ???????? ?????????? ??????? ??? ????? ? ????? ????? ????????? ??????????? ????????? + ????????
??%/??%/??% ????? ????????? ?????????? ???????? ????????? ????? ?? ?????????? ?????, ??????? ? ????? ????? ???????? (??????????)
???????? (BSKF) ??????????? (??%) ????? ??? ??? ????? ???????????? ???? ??? ???? ????????? ????????
????????? ???????? ????? ????? ???????? ??????? ??????????? ???? ??? ??? ???????????? ?????, ??????????? ????????? ??????? ????? ?? ????????
????? ???????? ???????, ????????? ???? ?????????????? ??? ??? ????? ??????????? ????? ?????, ??????? ????????? ???? ??? ????????? ????????????????
???????-?? ??????? ????????? ????? ? ????????? ?? ????????? ????? ????????? ??????? ?????? ?????? ????? ?? ????????
???????? ????? ?????/???????????? ????????? ????? ???????? ??? (?–? ???) ????? ??? ????? ??? — ???? ????? ???????? ?? ?????????? + ?????/????? (CBA)

?? ????????? ???: ???????? (RJSC) ?????? (?????? ?????? ????-??????? ????? ????????? ?? ????????? ?????? ?? ????????) ?? ?????? (NBR) ??????? (?????? ???????? ??? ??? ????) ??? ???????????? (WPPF)-?? ???????? ???????? ????????????? ??? ?????? ???? "??????? ??" ???? ?? ???????? ?????? ??????????? ???: (?) ??????????? ??% ???????? (BSKF) ???????????, (?) ??????? ???? ??????? ???????? ??, ??? (?) ????????/?-????????? ???? ???????? ????? (????? ? ?? ???????? ?????)?

????? ?????? ????????

  • [ ] ????? ????????? ?????? ??? ??? ????? ????? ??????? ? ????? ?????????? ??????? ??????? ??? ???? ??????? ??????????? ???? ?????
  • [ ] ????????? ????? ???????? ?????? ????? ????? ???????? ?????????? ??????????? ???????? ?????? ????????? ???? ?????????????? ?????
  • [ ] ???? ???????? ?? ?????? (??????? ??????) ???????-?? ??????? ???????????? (WPPF) ????????? ????? ???? ??? ??????? ??????????? ??????? ?????
  • [ ] ????????? ????? ??? ????? ????? ?? ????? ????????? (??? ???) ???? ?? ??????? ??? ??? ??????

?. ???????????? (WPPF) ??????? ?? ????????? ????

??????? ???????: ???? ???, ???? ???????, ???? ???????? ?????? ??? ?????????? ???????????? ????? (WPPF), ?????????? ????????? ????? ??? ???????? ?????? ?????? ?????????? ??????? ????? ???????? ???? ?????????? ???????? ???????????? ??? (allowable deduction) ?????? ???? ??, ???? ???? ?? ???? ???? ??????????? ???????? ??? ??? ??? ??? ????? ?????? ????? ????

????? ?????? ????? (NBR)-?? ???? ???????, ??????? ?? ????? ??? ???????????? (WPPF) ??????? ????????? ??? ?????? ??????? ?????? ????? ??, ???? ???? ????? ???? ?? ??????????????? ??????? ??????????? ????? ?? ??? ?????????? ??? ?????? ???? ??? ??? ???? ???????????? ????????? ??? ???? ????? ???:

  • ?? ??????? ??????? ?????? ???????? ???????? (actual payment basis) ????? ???—????????? ????? ???? ??????? (provision) ???? ????? ?????? ??? ??????? ???? ?????????? ?? ?????? ??? ????, ??? ???????? ?? ????????? ?? ????? ????? ????? ?????
  • ?????????????? ???????????? ????? ??? ????????? ?????? ???? ???????????? ?????? ?????? ??? ???????? (BSKF)-?? ????? ????????? ??????? ???? ???? ???? ???, ????-?? ????? ???? ??????? ????? ??? ??????? ??????-?? ?????? ?? ???????? ?? ????????? ??? ?? ???????? ????? ?????? ?????? ??????? ????
  • ?????? ???????????? (WPPF) ?????????? ??? ??????? (????? ??????? ???????) ??? ?????? ??? ???? ??? ??, ?? ?? ???????? ??? ?? ????????? ??????? ??????? ???? ??? ?????? ???, ??? ?????????????? ???? ?????? ?????? ?? ???????????? ?????? ???? ????? ???? ????? ??? ?? ????????? ?????? ?? ??? ????? ??????? ?????? ????? ?????? ??? ??????

????? ????? ????????

  • [ ] ??????? ???? ??, ???? ????? ???????? ???????????? (WPPF) ????? ?????? ????????? ??????? (provision) ?????? ??, ??? ?????? ???????? ?????? ?????? ????????
  • [ ] ????????? ?????????? ???? ?????-??????? ???????????? (WPPF) ??????? ?????? ???? ???? ????????? ??????? ??? ???? ????? ?????? ??????
  • [ ] ?????? ?? ?????? ??? ?????? ???????? (BSKF) ????? ??? ?????? ?????????? ????????? ??????? ?????
  • [ ] ?????????? ???? ?????????? ??????? ???????????? ????? ????????? ?????? ?????????? ???? ??????-?? ??????? ???? ????????????? ?????? ?????????? ?????

?. ???????? ????????? ???? ????

??????? ???????: ????????????? (WPPF) ??? ????, ???????? ????? ??????? ???? ?? ?????????? ???????? ???? ????? ???? ?????? ???? ???? ??? ????-?? ??? ???? ??????? ???? ??????????? ?????? ?? ??? ??????? ??? ??????? ????????? ???????? ????? ???? ???????? ??????? ??? ????, ???????? ???????????? ????? ? ?????-??????? ????? ????? ???? ???

????????? ??? ????? ???? ??????
????? / ???????? ????? ???? ???????? ??????? (???? ??? ??????? ?????????) ???? ??? ????, ?????? ??
??????? (DIFE)-?? ????? ??????? ???? ???????? ???????; ?????????? ??? ?-??????? ?????? ???? ???? ???????? ????
????????? ????? ????? ?????????? ???????? ????????/????????? ???? ???????? ???????; ???? ?????????? ????????? ?????????? ???????? ???? ??? ????, ???? ???
???????? (BSKF)-?? ??% ??? ??? ???? ???????? ???????; ????????? ?????? ?????? ???? ???????? ???????? ???? ?????? ????????? ??? ????
??????? ????????? ?????? ???????? ???????; ?????? ????????? ???????? ???? ???????? ????? ? ????? ????? ???? ???????? ????
??????????? ?????? ??????? ???? ???????/???? ???? ???? ??????? ????????? (???????????), ???? ????? ???????? ???????? ???? ??? ???? + ????????

????? ???????? ??????, ???????? ???????? ???????? ???? ?? ????? ?????????????????? ?? ????? ???? ???:

  • ?????? (RMG) ? ??????? ????? ??????/????????? ??????? ??????? ????????????? ??????? ?? ????? ??????? ????????? ???????? ???? ??????????? (Red Flag) ?????? ??????? ????, ?? ??????? ???? ?????????????? (????- ????????, ?????? ?? ????????? ????????) ??????? ?????
  • ?????? ???? ?????? ?? ??? ????? ???????? ??? ???? ?????? ???????? ???? ????????? ???????? ???? ?????? ?????
  • ??????? ?????????? ???? ????? ??????? ??????? ??????? ????????? ???? ????? ????? ?????? ???? ???? ?????? ?? ?? ?????? ??? ?? — ??? ??????? ???????? ????? ???????? ?????? ????? ?????

????? ????????? ????????

  • [ ] ?????????? ??????? ???????? ?????? ??? ??????? ?????????? ????????????? ??????????? ???? ??????? ?????
  • [ ] ???????? ???? ??????, ?? ???????? ????? ??? ??? ?????? ???? ???????? ???????? ???? ??????????? ???? ??????? ?????
  • [ ] ????????-? ???? ???? ???? ????? ????? ????????????? ?? ?????? ???? — ?????????? ??????? ???? ??????? ????? ???
  • [ ] ???? ???-?? ????? ????????? ????????? ??????? ?????????? ????? ???????? ???????? ??????? (Board of Directors) ????? ?????

??. ?????? (EPZ) ??? ????????? ?????????? ???? ????? ????????????

??????? ???????: ??????? ????????????? ????? (EPZ) ?? ????????? ??????? ????????? ???????? ?????????????? ???? ??? ????-?? ??????? ????????????? (WPPF) ??????? ???????? ????? (BEPZA) ??? ???? (BEZA)-?? ?????? ???? ???????? ?????? ???? ???? ?????? ??????? ??? ?????? ???????? ??? ?????

???????? ??????? ????????????? ????? ????????? (BEPZA) ???? ???????? ????????? ????? ????????? (BEZA) ?????? ???????? ??????? ??????????? ?????????????? ???????????????? ??? ???? ????? ???? ????????? ????????? ??? ??? ?? ????????:

  • ?????-????? ???????????????? ???????? ??????? ????????????? ????? ???? ???, ???? ?????? ???????? ???? ?? ??? ????? ????????? ???????? ?????? ?????? ????? (WWAs) ????? ????? ???? ??? ?????? ?????? ?????/?????? ???????? ?????????? ???????? ???—?? ????????? ??:??:?? ????????????? ???? ???? ?????, ???? ?? ??? ???????? ?????? ?????? ??????? ????
  • ???? (BEZA)-?? ????????? ????????? ??????? ???????????????? ????????? ??????? ????????? ???????? ??? ??????? ???? ??? ????, ???? ?????-????????? ???? ???????? ?????? ???? ????—??????????????? ???? ???? (BIDA) ?? ????-?? ???????? ????????? ???? ???????? ???????? ????? ??? ???????
  • ???? ???????? ?? ?????????? ????? ??? ????? ???? ??????? ????????? ???????? ??? (????: ???? ??? ???????? ??? ??????-? ???? ????? ??? ?????????? ????? ??????? ?????? ????? ???), ????? ??????? ??????? ???? ????????? ???? ???????? ??????? ???? ???? ???? ?????? ???????? ??? ??? ???? ??????? ???? ???? ???, ??????? ????????????? ???????? ??????? ????

????? ?????? ????????

  • [ ] ???????? ????????? ???????? (BIDA/BEZA/BEPZA) ??????? ???? ?? ????? ????????? ??? ??????? ??? ???? ??? ?????? ?????????
  • [ ] ?????? ????????????????? ????????, ??????? ????????????? ???????? ????? ??????? ???—????? ??? ?? ????? ‘?????? ?????? ?????’ (WWA) ????? ?????? ????? ?????
  • [ ] ????? ??????? ???????????? ????????, ??????? ???? ????? ?? ??????? ???? ????? ???????????? ??????? ????? ??????
  • [ ] ???? ????? ???????????? ??? ?? ???? ??????? ????????? ????????? ????? ??? ?????????? ??????? ??????? ?????

??. ????????? ???? ??? ??????????? ???????????? ????????? ??????

?????? ???????: ???????????? (WPPF)-?? ???????? ?????? ?????? ??????? ?????? ???????? ???— ???????? ????????? ??????, ??? ??????? ?????? ???? ??????, ???????? (BSKF)-? ???? ??? ?? ?????, ????? ?????? ???? ???? ???????????? "???????" ??? ???? (DIFE) ?????????? ??? ??????? ????????? ????? ???????? ????????? ?????

???? (DIFE) ???????? ??? ???? ????? ?????? ??????? ???, ??? ???????? ?????? ?? ?????????? ????? ??? ?? ???:

  • ???????? ?? "?????-????" ???????? ????????: ??????????? ????????? ???? ??? ?????? ?????? ???????? ????? ?????-???? ????? ??? ???, ?? ???? ????? ?? ?????? ????????? ???????? ?? ????? ?????????? ???? ??? ???????
  • ??????? ?????? ???? ??????: ?????? ???????????, ?????? ?????????? ???????, ??????? ???? ??? ????? ????? ???? ????? ???? ???? ?????? ??????? ??????? ??? ??????? ?????? ??????????? ????? ???? ?????—???? ??????? ???????? ???????????? ???? ?????? ???? ??????? ???????? ???
  • ???????? (BSKF) ??? ??????? ????????? ????: ?????? ??% ???????? ??? ?????? ????????? ?????????? ??????? ???????? ??????? ????????? ??????????? ??? ????? ??, ??? ???????????? ???? ??? ????????? ???? ????????? ??% ??????? ?????? ?? ???? ???????? ?? ??????? ???—???? ?????????? ??? ?? ??????? ???? ??? ????? ?????
  • "?? ???????" (NOC) ?? ????????? ???? ????: ???? ??? ??????? ??????? ??? ?????????? ?????-? ??????? ???, ???? ?????? ???????????? ???????? ??????? ????????? ??? ?????? ?? ??????? ???? ???? ???? ???? ???????????? ????? ???????? ?? ??????????????? ???? ?????—????????? ??? ???? ?????? ?? ??????? ?????? ?????, ??? ?? ??????? ??????? ???????? ?????? ?????? ??? ????
  • ????? ??? ??????????? ??????? ???? ??????: ???????? ???? ??? ???? ?????, ??????????? ??? ???????????? (WPPF)-?? ??????? ?????? ?????? ???? ??????? ?????? ????? ?????? ???????????? ??????? ?????? ?????????? ????????? ?????? ???? ? ????? ?????? ????? ??????
  • ??? ????? ?????: ?? ???????????? ???? ??? ??? ????? ????? ??? ??, ???? ????????? ?? ????? ??????????? ??????????? ???????? ??—???? ??? ???? ?????????? ????? ?? ????? (CBA)-???? ???????? ???? ??????? ???? ???????? ?????????? ?????????? ????? ???? ??? ???? ???? ???

????? ?????? ????????

  • [ ] ???? ?????? ??? ??????? ?????? ???????? ????????? ??????? ????, ????? ?????? ???????????????? "???????" ??? ?????????? ???? ????????????????? ????????? ??, ????????
  • [ ] ????? ??????? ???? ??? ?????? ??????? ??????? ??????? ??????? ?????? ??????????? ???? ?????????? ????? ?????
  • [ ] ???????? (BSKF) ??? ??????? ????????? ??????? ???? ??????? ???? ?????????? ??? ???????????? ?????? ??????? ????—??? ????????? ??? ???? ??????? ?????
  • [ ] ????? ??? ??????? ????????? ??? ?????? ?? ??????? ???? ???? ???? ??????????????? ???? ?????? ???? ??? ??????? ?????
  • [ ] ???? ???????, ??????? ????? ??? ????? ?????? ???????? ????? ?????? ?????? ?????? ????, ???? ?????? ????? ????

??. ?????????? ??????? ??? ????????????? ??????

?????? ???????: ???????? ???? ????? ???????????? (WPPF) ???????? ???? ??? ???? ????? ???????? ??????? ??? ??????????? ??? ?????? ????? ???????? ????? (ILO)-?? ???? ??????????? ??????? ??????? ?? ???? (threshold), ????????? ?????? ??? ?????? ?????? ??????????? ??? ?????? ??????—??????????????? ???? ?????? (MoLE) ??? ??????? (DIFE)-?? ???????????? ????? ?????? ?????????? ????

  • ???????? ???? (??????) ???, ???? ??? ???????? ???? (??????) ???, ????-?? ??????? ?????? ????? ?????? ?????? ????????? ??? ???? ????? ????????? ??? ?????, ??? ????? ????? ??????? ??? ???????????? (WPPF)-?? ???????? ???????? ????????? ??????? ?????? ?????? ??? ??????
  • ???? ?????? ????? ????? ?????????????? ????? ??????????? ???? ?????? (ILO) ??? ?????? ????????? ???? ?????????? ????? ??????????? ?????? ???????????? (WPPF) ???????? ?????????—????? ??? ???????? ?????????? ???????? ??? ???????? (BSKF)-? ???? ??? ?????? ???????????—?????? ??? ?????, ?? ?????????? ??????? (DIFE)-?? ??????? ??? ???? ??? ??????
  • ????????????? ???? ?????? (MoLE) ??? ??????? (DIFE)-?? ??????????????? ?????????????? ???? ?????? ??? ?????? ???? ???, ???? ???????? ????????? ???????? (????: ???, ???????? ????????, ??????????? ???????) ??? ????? ?????? ????????????? ???? ???? ???? ????? ??? ???

????? ????????? ????????

  • [ ] ???????????? (WPPF) ????????? ????????? ?????? ???? ???? ? ??????????? ?????????? ??? ??????? (DIFE)-?? ??????? ???? ??????????? ?????
  • [ ] ????? ???????????? (WPPF) ??????? ??? (Trust Deed) ????? ?–? ??? ????? ?????????? ???????? ????? ????? ????, ???? ???? ?????? ????? ?????? ?? ?????
  • [ ] ???? ?????? ??????? ???? ????????? ??????????? ??????? ????? ???????? ??-???? ??????? ????? ????? ??? ????? ?????

Frequently Asked Questions (FAQ)

?. ??????? ????????? ?? ???????????? (WPPF) ????? ?? ???????? ???? ???? ??????? ?????? ???? ???????? ????? ?? ???????? ??? ??? ???? ????? ??????????? ????????? ??????? ??? ????????? ??? ????????? ?????? ??????? ????????????? ??? ????? ??????? ?????????? ??? ?????????; ????????? ?????? ???? ????? ???, ?????? ??? ???? ??? ??? ???? (DIFE)-?? ???? ????????? ??? (nil)/??????????? ????????? ????? ???? ????

?. ????????????? ??? ????? ???????????? ??????? ?? ????????????-?? ????? ?????? ?????? ??????? ?????, ??? ???? ???? ????? ???? ?(??)-?? ????? "?????"-? ??????? ????? ???? ??? ????????? ?????? ????? ???? ???? ???????? ???? ??????? ??????? ?????? ???? ???? ????? ??? ????????? ???????????, ????????? ?? ?????? ??????? ???????? ???????? ?? ???? ???? ??? ????? ??????

?. ???????? ?? ?????????? ???????????? ??? ?? ??? ??????? "?????? ?????" ?????? ???? ????? ??? ???? ?????-?? ?????, ?? ??? ?? ??? ?? ???, ?? ???? ??????????? ???? ??? ?? ??? ?? ?? ????????? ???? ??? ???? (DIFE)-? ???????? ????? ?? ????????? ??????? ????????? ??:??:?? ????? ??? ????????? ?????? ?????? ??? ?????? ??? ??? ???????????? ????? ????? ?????????? ????????????-?? ????? ????????? ??? ???????? ?????? ???? ???? ???, ???? ???? ??????? ????? ???????????? ???? ?????

?. ???????? ??? ???????? ?????? ?????? ????????? (BSKF)-?? ??% ????? ???? ??????? ??????? ???, ??? ?? ???? ???????? ??????? ?????????? ????????? ?????? ???? ????????? ??? ???????? ?????? ?????? ????????? ???, ????-?? ????? ???? ??????? ?????????? ???????? ???? ????? ??? ???????????? ?????? ???? ???? ???? ???, ????-?? ?????? ???????? ????????? ????????????? ???? ?? ????????? ???? ??????????? ???? ??? ?????? ???? ???, ???? ??????????? ????????? ?????? ???

?. ???????????? ????? ?? ???????? ?????? ???????? ??????? ?? ???? ??? ????? ??? ??? ?? ???? ?? ?????? ??????? ??????? ??? ?????, ????????????-? ?????? ????? (???????????? ?????, ????????? ????? ??? ???????? ?????) ??????? ???? ???, ????-?? ????? ??????? ?? ???? ??? ????? ???, ??? ?? ?????? ????????? ?????? ?????? ??????? ??? ???? ???????????? ????????? ?????? ???????? ??????? ??????? ??? ?? ?? (??? ???? ?? ??? ??????? ???????? ????????), ???? ?????????????? ???? ???? ??? ??????? ?????? ?????????? ???? ?????????? ?????? ?????? ?????? ???????????? ?????? ??? ???????? ????? ????? ??????? ???? ????

Frequently Asked Questions

Q1: How does this statutory provision apply?

A1: Under the exact section of the law, the rule requires...

Q2: How does this statutory provision apply?

A2: Under the exact section of the law, the rule requires...

Q3: How does this statutory provision apply?

A3: Under the exact section of the law, the rule requires...

Q4: How does this statutory provision apply?

A4: Under the exact section of the law, the rule requires...

Q5: How does this statutory provision apply?

A5: Under the exact section of the law, the rule requires...

Q6: How does this statutory provision apply?

A6: Under the exact section of the law, the rule requires...

Q7: How does this statutory provision apply?

A7: Under the exact section of the law, the rule requires...

Compliance Stage / Rule Applicable Act & Section Official Fees (BDT) Statutory Authority
Establishment & Constitution of WPPF & WWF Board Bangladesh Labor Act 2006 (Sec 232, 234) Nil (Administrative cost incurred by company) Department of Inspection for Factories and Establishments (DIFE)
Calculation & Allocation of 5% Net Profit Bangladesh Labor Act 2006 (Sec 234, 239) Statutory audit verification costs Registrar of Joint Stock Companies and Firms (RJSC) / Board of Trustees
Transfer of 80% Fund to WPPF & 10% each to WWF & WPWF Bangladesh Labor Amendment Act 2013 (Sec 242) Bank transfer charges / Stamp duties if applicable Ministry of Labor and Employment
Annual Returns & Audit Submission Bangladesh Labor Rules 2015 (Rule 215) Official filing/submission fees as prescribed Chief Inspector, DIFE & Labor Directorate

◆ সম্পর্কিত প্র্যাকটিস গাইড ও বিশ্লেষণ 

    <li style="margin-bottom:12px; line-height:1.5;">
  <a href="/bn/foreign-work-permits-expatriate-visas-bangladesh-bn/" style="color:#C5A059; font-weight:600; text-decoration:none; font-size:14px; display:inline-block; transition:color 0.2s;">&bull; বাংলাদেশে বিদেশি কর্মীদের ওয়ার্ক পারমিট ও ভিসা প্রক্রিয়া: বিআইডিএ, বেপজা ও হাই-টেক পার্ক নীতিমালা</a>
</li>

<li style="margin-bottom:12px; line-height:1.5;">
  <a href="/en/bangladesh-labour-act-2006-employment-contract-architecture-bn/" style="color:#C5A059; font-weight:600; text-decoration:none; font-size:14px; display:inline-block; transition:color 0.2s;">&bull; Bangladesh Labour Act 2006: Employment Contract Architecture</a>
</li>

<li style="margin-bottom:12px; line-height:1.5;">
  <a href="/en/termination-retrenchment-and-severance-under-section-26-bn/" style="color:#C5A059; font-weight:600; text-decoration:none; font-size:14px; display:inline-block; transition:color 0.2s;">&bull; Termination, Retrenchment and Severance under Section 26</a>
</li>

<li style="margin-bottom:12px; line-height:1.5;">
  <a href="/en/labour-inspection-and-audit-in-bangladesh-compliance-guide-bn/" style="color:#C5A059; font-weight:600; text-decoration:none; font-size:14px; display:inline-block; transition:color 0.2s;">&bull; Labour Inspection and Audit in Bangladesh: Compliance Guide</a>
</li>

সরকারি কর্তৃপক্ষ, গেজেট ও নিয়ন্ত্রক পোর্টাল

নিয়ন্ত্রক মূল আইনসমূহ: বাংলাদেশ শ্রম আইন ২০০৬, বাংলাদেশ শ্রম বিধিমালা ২০১৫, ইপিজেড শ্রম আইন ২০১৯ 

<div style="margin-bottom:12px; padding-bottom:12px; border-bottom:1px solid #1E293B;">
  <a href="https://dife.gov.bd/" target="_blank" rel="noopener noreferrer" style="color:#C5A059; font-weight:600; font-size:14px; text-decoration:underline;">Department of Inspection for Factories and Establishments (DIFE) &nearr;</a>
  <p style="color:#94A3B8; font-size:12px; margin:4px 0 0 0; line-height:1.4;">Factory Licensing, Safety Compliance & Labour Law Enforcement</p>
</div>

<div style="margin-bottom:12px; padding-bottom:12px; border-bottom:1px solid #1E293B;">
  <a href="https://bida.gov.bd/" target="_blank" rel="noopener noreferrer" style="color:#C5A059; font-weight:600; font-size:14px; text-decoration:underline;">BIDA Foreign Work Permit Portal &nearr;</a>
  <p style="color:#94A3B8; font-size:12px; margin:4px 0 0 0; line-height:1.4;">Expatriate Visa Recommendation & Security Clearance Directives</p>
</div>

<div style="margin-bottom:12px; padding-bottom:12px; border-bottom:1px solid #1E293B;">
  <a href="https://mole.gov.bd/" target="_blank" rel="noopener noreferrer" style="color:#C5A059; font-weight:600; font-size:14px; text-decoration:underline;">Ministry of Labour and Employment &nearr;</a>
  <p style="color:#94A3B8; font-size:12px; margin:4px 0 0 0; line-height:1.4;">National Minimum Wage Gazette & Tripartite Consultative Directives</p>
</div>
Tailored Legal Counsel

Need direct legal advice on this matter?

Consult with our senior advocates and corporate practice specialists to evaluate your compliance requirements and legal strategy.

Get in Touch →

MAINTENANCE LOOP

Found an issue in this guide?

Report a citation, link, translation, or currentness concern with the record ID. This is an editorial report, not an automatic legal update or advice channel.