Salary Date - Professional Tax

boonusourav
Hello Seniors,
i m Brinda from Ahmedabad working as Asst. Manager - HR. i have a query please help to solve it.
we are now calculating the salary as per the attendance from 26th to 25th of the next month. Means we took attendance from 26th Sept to 25th Oct for October month's salry and we will take 26th October to 25th November for november month's salry. The problem is month days, here as per our calculation the october month days are 30 and november month days are 31. so will it create any statutory problem, in PF or Professional Tax. Please guide, or please mail me at [IMG]https://www.citehr.com/misc.php?do=email_dev&email=aHJkMUBtYnByb2ZsZXguY2 9t[/IMG]
Thanks
Brinda Shah
htdesai
Hi Brinda,
Generally when the cut off date is taken, salary is paid for full month. Say in your case , the cut off date is 25th , then salary should be paid till 30th ( for Nov salary) assuming employee is present from 26th to 30th of the month. What ever leave, absent adjustment is there that can be done while processing the next months salary. So there will not be any problem as far as statutory compliance is concern.
I hope above explinantion will solve your confusion.
Regards,
Harshad
boonusourav
Dear Harshad,
Thanks for your reply, but can you please tell me what are problem that can occur, as we have already paying the salary mid of the month.
Thanks
Brinda
htdesai
Dear Brinda,
tell me by what date u r paying a salary? mid of the month means r u paying the salary by 15th or at the end of the month?
Regards,
Harshad
boonusourav
Dear Harshad,
We calculate the salary mid of the month but pay by 5th of the month. We have kept the cut off date of 25 every month. means we process salary till 5th and depoist the same. But only problem is that we calculate actual salary so from 26th Oct to 25th Nov. it comes 31 days and in the month of november there are only 30 days. So there can be any problem in statutory reports. We are eligible for ESI. Only PF and Professional Tax is deducted.
Brinda
htdesai
Dear Brinda,
Ideally even if you are taking a cut off as 26th to 25th , you should pay the salary for full month till 30th or 31st as the case may be. The adjustment for remaining days after 26th can be done in next month. So that you do not have any statutory problem. You may the salary by 5th , but pay for the full month.
Exp- For Nov salary, you will take attendance from 26th Oct to 25th Nov, but pay till 30th Nov. what ever adjustment after 25th till 30th can be done in next month. So you will not face problem of 30 / 31 days every month.
Regards,
Harshad
A. RAVINDER REDDY
Dear all,
Calculating salary for the month of March, 2009 you have to take 25 days as per attendance sheet and assuming that remaining 6 days as present.
e.g. Present - 24, Weekly off - 5, Holiday - 2 = 31 days.
Calculating salary for the month of April, 2009 you have to take 25 days as per attendance sheet and assuming that remaining 5 days as present.
e.g. P - 26 , WO - 4 = 30 days.
If he has taken leave on 30th and 31st March, 2009 is to be adjusted as follows.
p - 24 (26-2), wo - 4, cl - 2 = 30 days (if leaves are avilable otherwisse Loss of Pay)
In case of Overtime / Night Shift Allowance / Attendance Bonus are paying that to be taken from 26.03.2009 to 25.04.2009.
In this case you will not be get any calender month days problem.
please feel free to contact for any further clarifications
A. Ravinder Reddy,
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Personnel Manager
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