In West Bengal the Labour Department declares the Minimum Wages for each category twice a year in January and July. The figure given is the Minimum wages to be paid for a person working 48 hours a week and 6 days a week with one weekly off day. The Minimum Wage is equal to gross pay (but not CTC) and is not divided into Basic + DA + any other allowance. The employer can divide this gross pay into any divisions/terminologies. The whole gross amount may also be given as a consolidated pay, or as a smaller Basic salary along with D.A. (variable or fixed) to cover inflation, and/or other allowances. According to the Act, minimum Wages is to cover the basic needs of an employee having a four member family, namely "Roti, Kapada aur Makaan", and basic needs of life including medical care and education of children. Thus HRA, and other allowances for daily living will be taken into account for Minimum Wages purpose. Any Festival Allowance/Bonus or any other allowance given once a year is not taken into account for this purpose. Some states declare Minimum Wages as Basic + D.A., and this variation is possible because Labour Welfare is a 'State' subject.