Understanding Professional Tax: Is There a Minimum Employee Requirement for PT Deductions?

Dear citehr,

I have a query about professional tax. Is there a minimum number of employees required for deducting PT even though we are registered with the PT office? For example, like ESI where less than 10 employees do not require deduction, and for PF where less than 20 employees are exempt. If so, what is the minimum number of employees where PT is not applicable? Also, is it applicable to all states?

Regards,
N.C. Rangaswamy

Profession Tax is to be paid even if you do not employ anybody. That means, PT is payable even by a self-employed person. It is a misconception that profession tax is payable on salary, but it is payable on the 'revenue' received by a person. It is payable by Doctors, Lawyers, Accountants, etc., working independently.

Regards,
Madhu.T.K

I believe Mr. Madhu has not understood the question raised by Mr. Rangaswamy. Even I have the same question: if I have employed in my proprietorship concern, let's say 4 employees, do I have to deduct the professional tax on them? If not, then what is the minimum number of employees employed by me after which I will have to start deducting the professional tax on them and pay to the department? I have enrolled under PTEC and PTRC. Do I file a nil return or have to deduct on 4 employees and then file the proper return?

Regards,
Asgarali