Understanding Professional Tax: Who Really Pays It, Employer or Employee?

Hi, if anyone can help me understand what the slab of professional tax for employees is and who is liable to pay it—the employer or the employee? In practice, we have observed that employers pay professional tax for their employees after deducting it from their salaries. Is this the correct way to pay professional tax, or is there anything wrong with this approach? Please help me understand this better.

Please find the details as you required:

- Rs. 3000 to Rs. 6000 = Rs. 20/-
- Rs. 6001 to Rs. 9000 = Rs. 80
- Rs. 9001 to Rs. 12000 = Rs. 150
- Rs. 12001 onwards = Rs. 200

The employer is responsible for deducting this amount from the employee's salary. Additionally, the employer is liable to submit the professional tax.

Thank you.