Understanding Professional Tax Deductions for Mid-Month Employee Departures: What Should Be Included?

I would like to know if, when an employee leaves the organization in the middle of the month, I have to make his F&F settlement. Do I have to deduct his professional tax on only salary components or inclusive of bonus & leave encashment as well? Please let me know what the right method is so that I can do justice to the leaving employee in terms of deductions.

Regards,
Sanket Kale

If during the period or at the time of full and final settlement, he is paid a bonus and leave encashment, that should also be included in the professional tax calculation.

Regards,
Madhu.T.K

Salary payable till mid-month is more than 10K; applicable PT will apply. Additional PT on leave encashment is not required.