Confused About Professional Tax Deduction on Reduced Salary Due to Absences? Let's Discuss!

I have a confusion. Our state has a professional tax slab starting from $10,000.

Suppose an employee has a gross salary of $10,500, and after deducting ESI/PF, his salary becomes $9,800.

Will the professional tax be deductible from his salary?

Suppose the gross salary is $10,500, but the employee was absent for 3 days, and hence his salary becomes $9,800 for that month after deducting the amount for absences.

Will the professional tax be deductible from his salary?

Location: Kolkata, India

In Kolkata, India, professional tax is applicable on a monthly basis and is calculated based on the gross salary. Here are the responses to the scenarios presented:

1) Scenario 1: When an employee's gross salary is 10,500 and after deducting ESI/PF, the net salary becomes 9800. In this case, professional tax will not be deductible as the net salary after ESI/PF deductions is below the professional tax slab of 10,000.

2) Scenario 2: If the gross salary is 10,500 but due to 3 days of absence, the net salary decreases to 9800 after deducting the amount for the absent days, professional tax will still not be deductible for the same reason mentioned above. The professional tax calculation is based on the gross salary before any deductions.

Therefore, in both scenarios, with the net salary being 9800 after ESI/PF deductions, the employee would not be subject to professional tax deductions in Kolkata, India.