PT Deduction is on Earned Gross or Gross Salary Of the Employee

Dear HR Friends,
I need clarification on PT Calculation, Suppose Employee salary 50000 per month and he is on loss of pay in current month and his salary for the month 5000, whether this month we need to deduct his PT from his salary.
Thanks in advance.
Regards
Shridevi

Hi,
Professional Tax will be deducted on employee monthly earned gross salary....
If employee gross salary was 50000:
Eg 1: May'19 full present then PT will be 200/-
Eg 2: June'19 employee had loss of pay earned only gross salary 14000, there will be no Ptax for him for that particular month.
So, Ptax will be deductible according to the monthly earned salary by the employee not on fixed salary.
Hope this helps.
Thank You.

Thank you meera for the clarifications

Dear Sir,
I want to know that , when will be deduct PT ,and what should salary slab for deduction . so please let me know with example.
Br,
Manikant Kumar

Hi Manikant,
Professional Tax slabs vary from State to state,
As per Ap and Telangana:
0 - 15000 : Nill
150001 - 20000 : 150rs
20001 and above 200.
Monthly return deadline is 10th of every following month.( For June month salary we have to pay by 10th of July)
Hope it helps.
Regards,
Meera Sharif.