If the monthly gross is 15k, the PT deduction will be Rs. 200. However, if that employee is absent and their gross for that month is below 10,000, what will be the PT deduction - Rs. 200 or Rs. 175?
On a monthly basis, Professional Tax (P.Tax) is applicable. The Professional Tax is recovered from the employee's earned gross salary for the particular month. In cases where an employee receives a salary less than the actual amount due to loss of pay, the Professional Tax is deduced based on the applicable slab for the earned gross salary.
In Tamil Nadu, the professional tax is calculated on a half-yearly basis. Therefore, the total wages for the six months should be taken into consideration and calculated.
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