Understanding Professional Tax Deduction on Gross Salary and Implications of Loss of Pay - CiteHR

If the gross salary is 10,000, then PT should deduct 150. However, if the same person is in a loss of pay, causing their gross salary to fall below 10,000, should I deduct their professional tax based on their fixed salary of 10,000? As of now, I have not deducted PT if the individual is in a Loss of Pay.

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From India, Bangalore
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You have to remit the professional tax for the gross amount earned for that particular month only, and not on the agreed salary. For example, if a person's salary is 12,000 per month, and they have worked for one day, resulting in a gross salary of 400, the professional tax will be NIL.
From India, Ahmadabad
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