Understanding Professional Tax Deduction: Should It Be Proportional for Partial Month Salaries?

Dear Friends,

Please guide me regarding the Professional Tax Deduction Rule. If in a particular month, an employee is being paid salary for, say, 14 working days, do I deduct the full PT amount that is applicable for his total gross? Or should I deduct it in the same proportion, i.e., for 14 days only?

Regards,
Srishtee

It's calculated on Gross Salary only. If GS is less than 3000, it is 0. If GS is between 3001 to 6000, it is 20. GS between 6001 to 9000 equals 80, and GS between 9001 to 12000 equals 150. If Gross Salary is greater than 12000, PT is 200.

Dear Mr. Srishtee,

Professional Tax depends on the state; this falls under the state commercial tax department. It is calculated based on the gross salary. Which state's professional tax slabs are you inquiring about?

Regards,
Srinivas B

Dear Srishtee,

P. T. is deducted from the gross salary as per state-wise rules. You can deduct P. T. based on 14 days of gross salary.

Regards, Vedvyash Factory Head (HR & Admin)

Professional tax should be deducted from the gross salary according to the salary structure, not from the net pay.

Professional Tax Deduction

Professional tax is to be deducted from employees who will receive a minimum wage of ₹6,000 per month.

Regards,
RAHUL VEMULA
HR