Karnataka Professional Tax: Are Part-Time and Contract Workers Included?

Do we need to pay Karnataka Professional Tax (PT) for part-time employees and contract workers?

Certainly, yes. Part-time workers earn less and pay less tax, but if the six-monthly revenue/income earned is less than the minimum slab, they will obviously get an exemption. Similarly, workers on a contract should also pay a professional tax if their income exceeds the minimum slab. In respect of workers deployed through a contractor, the contractor should deduct the PT and pay it to the local administration where the employee is deployed.

Professional Tax Slab and Remittances Period in Karnataka

PT slab and remittances period vary between states.

If you are from Karnataka, effective from April 2023, if the earned wages per month are less than Rs. 25,000, then PT is not applicable regardless of full-time, part-time, FTC, contract workmen, etc. If it's Rs. 25,000 or more, it's Rs. 200 per month.