our office is located at delhi and our team has worked in Maharashtra for 14 days. Is PT apllicable for us. - CiteHR
KK!HR
Management Consultancy
Manojkamble
Sr. Hr Executive
Glidor
Hr Consultant
+1 Other

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our office is located at delhi and our team has worked in Maharashtra for 14 days. Is PT apllicable for us.
If salary is processed from Delhi then Maharashtra PT terms & conditions is not applicable in above mentioned case.
NO, you need not to pay PT is the employees were posted on temporary deputation.
the employee earns in Delhi, and was sent to deputation to any other state, so PT is payable in Delhi only
BUT
if there is any contract job and the establishment has issued form 5/7/13/14 displaying that they have Maharashtra branch also then department will ask for enrollment and employee PT both, so please be careful in maintaining records

The Maharashtra Professional Tax mandates that every person, engaged actively or otherwise in any profession, trade, calling or employment and falling under one or other classes mentioned in Schedule I of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, is liable to pay, to the State Government, tax prescribed under the said Schedule. [S. 3(2)]. So the liability is there. As regards PT, the cardinal question is where is the situs of employment, if it is in the State of Maharashtra then PT as per the State is applicable, where salary is drawn or the office is located is not material in deciding the issue.
As in the instant case, supposing the Head Office at Delhi deputes some staff to it's branch in Mumbai for one month and the salary is paid by the H.O, Delhi but not by the branch.Then the situs of employment is Mumbai but wages/salaries were paid by the Delhi Office. The onus of deduction of PT from the wages lies, as I understand, on the office which pays the wages as it is required to remit it to the State government.Here how the branch will remit the PT in other words which State's PT Act is applicable to such employees?
B.Saikumar
HR & Labour Relations Consultant

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