What is the cess for building and construction workers?
- A cess of not more than two per cent of the cost of construction is collected from employers for the social security and welfare of building workers, at the rate the Central Government notifies SS s. 100(1).
- The cost of land is not counted SS s. 100(1), Explanation.
Last checked 1 Nov 2026 · written from the official text · not reviewed by a lawyer. This explains the law in general and does not decide your case.