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Labour bill format

A labour contractor bills for people, not materials, so the bill is built from the attendance register: how many workers of each skill, for how many days, at what rate. The format below bills a month of masons and helpers supplied to a building site.

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Labour bill format · example

FromRamesh Yadav Labour Contractor
ToGomti Infra Developers Pvt Ltd
CurrencyINR
DescriptionQtyPriceAmount
Masons (skilled), 8 workers x 26 days, September, per man-day208₹850.00₹1,76,800.00
Helpers (unskilled), 12 workers x 26 days, September, per man-day312₹550.00₹1,71,600.00
Overtime as per signed register96₹90.00₹8,640.00
Supervision charges, September1₹18,000.00₹18,000.00
Total₹4,42,547.20

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How to use the labour bill format

  1. Add your name or firm, address, GSTIN, PAN and labour licence number if you hold one.
  2. Add the principal employer and the site.
  3. Bill man-days by skill category, then overtime and supervision, from the signed muster roll.
  4. Apply GST, note the TDS the client will deduct, then save.

Labour bill format

  • Contractor name, address, GSTIN, PAN and labour licence number
  • Bill number and date; work order number
  • Principal employer and site address
  • Billing period
  • Man-days by category: skilled, semi-skilled and unskilled, with the rate for each
  • Overtime hours and rate
  • Supervision or service charges
  • GST rate and amount
  • A statement that wages for the period have been paid, with PF and ESI challan references where they apply

Worked example

CategoryWorkers x daysQuantityRate (₹)Amount (₹)
Mason (skilled)8 x 26208 man-days8501,76,800
Helper (unskilled)12 x 26312 man-days5501,71,600
Overtime96 hours908,640
Supervision charges1 month18,00018,000
Taxable value3,75,040
GST at 18%67,507.20
Bill total4,42,547.20

Questions

What is a man-day?

One worker for one day, usually 8 hours. Ten helpers for 26 days is 260 man-days. Billing in man-days lets the client check the bill against the attendance register.

Is GST charged on a labour bill?

A registered labour or manpower supply contractor generally charges 18%. Pure labour contracts for building a single residential unit that is not part of a residential complex are exempt. Check the current notifications for your type of work.

What TDS does the client deduct?

Under section 194C, 1% if the contractor is an individual or HUF and 2% otherwise, on the bill value excluding GST shown separately, once payments cross the single-payment or annual thresholds.

Can labour rates be below minimum wages?

No. Workers must be paid at least the minimum wage notified for their skill category in the state, and the principal employer can be held liable if the contractor does not pay. The rate you bill has to cover wages, statutory contributions and your margin.

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