Professional Tax [Thread 460643] - CiteHR
Ganesh Chavan
Hr Manager
Korgaonkar K A
+4 Others

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Hi, Can someone help me : Do we need to pay professional tax of a particular month for an employee who is on leave without pay for the whole month? thanks
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When the employee is not present for the whole month their is no need to pay his/her professional tax for the same month.
Dear Jd2001,
You are from Mumbai and your query is related to Maharashtra Professional Tax.
You are liable to deduct PT and remit it accordingly when Gross earning of an employee is more than Rs. 5000/- in a particular month.
When an employee is on loss of pay, he has not earned any wages. Where is the question to pay PT by you in such case?
When employee is on LOP, NO earnings for the month.
Are you showing as full earning and deduction for the month? If yes it is wrong.
For ex: his mobthly gross is 15000/-. His actual gross is 15k where as earned gross will be zero. so no PT
PT deduction is based on Salary drawn. if no pay means no PT for that particular month
Profession tax is one type of tax which is collected by the municipality, corporation or panchayath from the professional working in an establishment. This tax covers every individuals who are involved in professions, trade and employment. It is mandatory for all the employers to collect tax from the employees based on the earnings. The tax collected is used for the welfare of the society at large. The collection of profession Tax depence upon the states. It is governed by the Professional Tax Act which is a state act. In some states it is collected every month and in some states it is collected on a half year basis.
Professional tax is deducted based on the earnings and different states follows different slabs. When there is no earnings, professional tax is not applicable.
Thanks and Regards
Srinivas Marnade
Dear seniors,
please explain the PT process after collecting and prepare challan form should we pay at bank to commercial department? what is the online process and PT returns periodicity?
Thanking you.
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