Cess on building and construction costs funds worker social security and welfare, levied and collected from employers. A cess between one and two per cent of the cost of construction is levied for building workers' social security and welfare, excluding cost of land and specified employee compensation. The cess must be collected from every employer in prescribed manners, including deduction at source and advance collection through local authorities where approval is required, and such proceeds deposited to the Building Workers Welfare Board. The Central Government may prescribe uniform rates or advance collection subject to final assessment based on the quantum of work.