As per the Building & Other Construction Workers’ Welfare Cess Act every employer in Building and Other Construction establishments except construction of individual residence costing upto Rs.10.00 Lakh deposits Cess @ 1% on construction cost excluding the cost of land to the Orissa Building & Other Construction Workers’ Welfare Board. In case of Central / State Govt. Departments, PSUs and Local Authority, the cess is being deducted at source from the bill of the contractor / employer and being remitted to the Board.

The Cess collected is deposited in the Orissa Building & Other Construction Workers’ Welfare Fund. The Fund is the resource of the Board, out of which different welfare measures are extended to the Beneficiaries- Building & Other Construction Worker.