Under Rule-3 of Workers Children (Education) Ordinance 1972, every employer of an establishment in which the number of workers employed at any time during a year is ten or more shall pay to the Provincial Government an education cess at the rate of one hundred rupees per workers per annum. The KP Employees Social Security Institutions is the collection agency for education cess in KP. The education cess is collected from the establishments on proper challan and is credited in the account of Workers' Children Education Board, maintained in Bank of Khyber, Saddar Road Branch Peshawar Cantt, the collection of education cess has been stopped by the Provincial Cabinet of KP, since 2005/2006.
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