On which amount Professional tax should be deduct?

On which amount should Professional tax be deducted? Total salary or salary payable?

For example, if the salary for an employee is Rs. 20,000/- and the number of days the employee is payable for is 15, how much professional tax should be deducted?

Professional tax should be deducted on the salary payable during the month. For example, if an employee's monthly salary is Rs. 20,000 and he is present for all 30 days, then PT will be Rs. 200. If he is present for 15 days, meaning the salary payable is Rs. 10,000, then PT will be Rs. 150.

Regards,

Manish

Dear Manish,

Please make sure you are certain of your response. Kindly refer to the books. For men, the pro tax is 175 Rs for gross salary above 7500/-. If the gross salary is more than 10000, the pro tax is 200 Rs. For female employees, the limit is 10000.

Thank you.

Dear Aniket,

Neeki, who originally asked the question, is from Vadodara, Gujarat, and the slab I mentioned is as per Gujarat Professional Tax rules. Perhaps the PT slab you are referring to is for some other state and not for Gujarat.

Regards,
Manish

Dear Manish,

You are right, but the answer to that question will be as follows:

Monthly Income Professional Tax Amount Payable
For salary up to Rs.5,999 Nil
For salary between Rs.6,000 to Rs.8,999 Rs.80
For salary between Rs.9,000 to Rs.11,999 Rs.150
For salary of Rs.12,000 and above Rs.200

Thanks for correcting me.

Professional tax is always paid on the gross salary earned for a particular month.

Professional tax is not applicable on leave encashment, which is only taxable once in a calendar year. This also applies to notice period pay and retrenchment compensation.