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

Dear HR Friends,

I need clarification on PT calculation. Suppose an employee's salary is 50000 per month, and he is on a loss of pay in the current month, with his salary for the month being 5000. Do we need to deduct his PT from his salary this month?

Thanks in advance.

Regards,
Shridevi

Hi,

Professional tax will be deducted from the employee's monthly earned gross salary.

If the employee's gross salary was 50000:
- Example 1: In May '19, full attendance, then PT will be 200/-
- Example 2: In June '19, the employee had a loss of pay and earned only a gross salary of 14000; there will be no Ptax for that particular month.

Therefore, Ptax will be deducted according to the monthly earned salary by the employee, not based on a fixed salary.

Hope this helps.

Thank you.

Thank you, Meera, for the clarifications.

Dear Sir,

I would like to inquire about the deduction of Professional Tax (PT) and the applicable salary slab for such deductions. Could you please provide me with an example for better understanding?

Best Regards,
Manikant Kumar

Hi Manikant,

Professional tax slabs vary from state to state. As per AP and Telangana:

- 0 - 15000: Nil
- 15001 - 20000: 150 Rs
- 20001 and above: 200 Rs

The monthly return deadline is the 10th of every following month. For June month salary, we have to pay by the 10th of July.

Hope this information helps.

Regards,
Meera Sharif