| Sl. No | States | Professional Tax Slab | Due Dates | ||
|
1 |
Karnataka |
1 | Upto Rs. 10,000/- | Rs. 0/- | Remittance Monthly – 20th of every month |
| 2 | From Rs. 10,001/- to Rs. 24,999/- | Rs. 0/- | Annual Return – 30th May | ||
| 3 | Rs. Above 24999/- & Above | Rs. 200/- | Annual Payment – 30th April | ||
|
2 |
Tamil Nadu (Chennai) |
1 | Upto Rs. 21,000/- | Rs. 0/- |
Remittance Half Yearly – 30th September & 31st March |
| 2 | From Rs. 21,001/- to Rs. 30,000/- | Rs. 135/- | |||
| 3 | From Rs. 30,001/- to Rs. 45,000/- | Rs. 315/- | |||
| 4 | From Rs. 45,001/- to Rs. 60,000/- | Rs. 690/- | |||
| 5 | From Rs. 60,001/- to Rs. 75,000/- | Rs. 1025/- | |||
| 6 | Above Rs. 75,000/- | Rs. 1250/- | |||
|
3 |
Telangana |
1 | Upto Rs. 15,000/- | Rs. 0/- | Remittance Monthly – 10th of every month |
| 2 | From Rs. 15,001/- to Rs. 20,000/- | Rs. 150/- | Annual Payment – 30th June | ||
| 3 | Above Rs. 20,000/- | Rs. 200/- | |||
|
4 |
Andhra Pradesh |
1 | Upto Rs. 15,000/- | Rs. 0/- | Remittance Monthly – 10th of every month |
| 2 | From Rs. 15,001/- to Rs. 20,000/- | Rs. 150/- | Annual Payment – 30th June | ||
| 3 | Above Rs. 20,000/- | Rs. 200/- | |||
|
5 |
Kerala |
1 | Upto Rs. 11,999/- | Rs. 0/- |
Remittance Half Yearly – 30th September & 31st March |
| 2 | From Rs. 12,000/- to Rs. 17,999/- | Rs. 120/- | |||
| 3 | From Rs. 18,000/- to Rs. 29,999/- | Rs. 180/- | |||
| 4 | From Rs. 30,000/- to Rs. 44,999/- | Rs. 300/- | |||
| 5 | From Rs. 45,000/- to Rs. 59,999/- | Rs. 450/- | |||
| 6 | From Rs. 60,000/- to Rs. 74,999/- | Rs. 600/- | |||
| 7 | From Rs. 75,000/- to Rs. 99,999/- | Rs. 750/- | |||
| 8 | From Rs. 1,00,000/- to Rs. 1,25,000/- | Rs. 1,000/- | |||
| 9 | Between 125000 To 2000000 | Rs. 1,250/- | |||
|
6 |
Maharashtra |
1 | Upto Rs. 7500/- | Rs. 0/- | Remittance Monthly – Last working day of the month |
| 2 | Upto Rs. 10,000/- (Only for Female) | Rs. 0/- | Annual Return – 31st Mar | ||
| 3 | From Rs. 7,501/- to Rs. 10,000/- (Only for Male) | Rs. 175/- | Annual Payment – 31st Mar | ||
| 4 | Above Rs. 10,000/- (Only for Male) | Rs.200/- (Mar paid in Apr) to (Jan paid in Feb) | |||
| 5 | Above Rs. 10,000/- (Only for Male) | Rs. 300/- (Feb paid in Mar) | |||
| 6 | Above Rs. 25,000/- (Only for Female) | Rs.200/- (Mar paid in Apr) to (Jan paid in Feb) | |||
| 7 | Above Rs. 25,000/- (Only for Female) | Rs. 300/- (Feb paid in Mar) | |||
|
7 |
Gujarat |
1 | Upto Rs. 3,000/- | Rs. 0/- | Remittance Monthly – 15th of every month |
| 2 | From Rs. 3,000/- to Rs. 5,999/- | Rs. 0/- | Annual Payment – 30th September | ||
| 3 | From Rs. 6,000/- to Rs. 8,999/- | Rs. 0/- | Annual Return – 15th April | ||
| 4 | From Rs. 9,000/- to Rs. 12,000/- | Rs. 0/- | |||
| 5 | Above Rs. 12,000/- | Rs. 200/- | |||
|
8 |
West Bengal |
1 | Upto Rs. 8,500/- | Rs. 0/- | Remittance Monthly – 21st of every month |
| 2 | From Rs. 8,501/- to Rs. 10,000/- | Rs. 0/- | Annual Payment – 31st July | ||
| 3 | From Rs. 10,001/- to Rs. 15,000/- | Rs. 110/- | Annual Return – 30th April | ||
| 4 | From Rs. 15,001/- to Rs. 25,000/- | Rs. 130/- | |||
| 5 | From Rs. 25,001/- to Rs. 40,000/- | Rs. 150/- | |||
| 6 | Above Rs. 40,000/- | Rs. 200/- | |||
|
9 |
Madhya Pradesh |
1 | Up to Rs 2,25,000 | Rs. 0/- | Remittance Monthly – 10th of every month |
| 2 | From Rs. 2,25,001/- to Rs. 3,00,000/- | Rs. 1500/- | Quarterly return – 15th January, 15th April, 15th July & 15th Octomber | ||
| 3 | From Rs. 3,00,001/- to Rs. 4,00,000/- | Rs. 2000/- | |||
| 4 | Above Rs. 4,00,001 | Rs. 2500/- | |||
|
10 |
Punjab |
1 | Up to Rs. 7,500 | Rs. 0/- | Annual Payment – 30th June |
| 2 | From Rs. 7,501 to Rs. 10,000 | Rs. 175/- | |||
|
3 |
Above Rs. 10,000 |
Rs. 2,500/- per annum | |||
| Rs. 200/- per month except for February | |||||
| Rs. 300/- for February | |||||
| Labour Welfare Fund Slab | ||||||||||
| Sl. No. | States | Category | Applicability | Employee | Employer | Total | Frequency | Date of Deduction | Due date | Forms |
| 1 | Karnataka | All employees who are employed for wages to do any work skilled or unskilled, manual or clerical, in an establishment | Employing 50 or more employees | 20 | 40 | 60 | Annual | 31st December | 15th January | Form D |
| 2 | Tamil Nadu | All employees except those working in managerial or supervisory capacity & also recover from the employees who were discharged or dismissed or resigned during the year | Employing 5 or more employees | 20 | 40 | 60 | Annual | 31st December | 31st January | Form A |
| 3 | Telangana | All Employees except those working in a managerial or supervisory capacity and drawing wages exceeding rupees one thousand six hundred per month | Employing 20 or more employees | 2 | 5 | 7 | Annual | 31st December | 31st January | Form F |
| 4 | Andra Pradesh | All employees except those employed mainly in a managerial capacity or who is employed as an apprentice or on part-time basis | Employing 1 or more employees | 30 | 70 | 100 | Annual | 31st December | 31st January | Form F |
| 5 | Kerala | All employees under the purview of the Kerala Shops and Commercial Establishments Act, 1960 | Employing 1 or more employees | 50 | 50 | 100 | Monthly | 5th Of Every Month | 5th Of Every Month | Form 5 & 6 |
|
6 |
Maharashtra |
All employees except those working in the managerial or supervisory capacity |
Employing 5 or more employees |
25 |
75 |
100 |
Half-Yearly |
30th June & |
15th July & 15th January |
Form A1 |
| 31st December | ||||||||||
|
7 |
Gujarat |
All employees except those working in the managerial or supervisory capacity |
Employing 10 or more employees |
6 |
12 |
18 |
Half-Yearly |
30th June & |
15th July & 15th January |
Form A1 |
| 31st December | ||||||||||
|
8 |
West Bengal |
All employees except those working in a managerial or supervisory capacity and drawing wages exceeding rupees thousand six hundred per month |
Employing 10 or more employees |
3 |
15 |
18 |
Half-Yearly |
30th June & |
15th July & 15th January |
Form D |
| 31st December | ||||||||||
|
9 |
Madhya Pradesh |
All employees except those working in a managerial or supervisory capacity and drawing wages exceeding rupees Ten thousand only per month |
Employing 10 or more employees |
10 |
30 |
40 |
Half-Yearly |
30th June & |
15th July & 15th January |
Form A |
| 31st December | ||||||||||
| 10 | Punjab | Any person who is employed for hire or reward to do any work, skilled or unskilled, manual or clerical, in an establishment | Employing 20 or more employees | 5 | 20 | 25 | Monthly | Last day of every Month | 15th April & 15th October | NA |
| Minimum Wages 2024-25 | |||||
| Sl no. | States | Class of Employment | Designation | Total Per Month | W.e.f |
|
1
|
Karnataka
|
Highly Skilled | Shops & Commercial Establishment | 19537.00 |
4/1/2024
|
| Skilled | Shops & Commercial Establishment | 18134.87 | |||
| Semi-Skilled | Shops & Commercial Establishment | 16860.21 | |||
| Unskilled | Shops & Commercial Establishment | 15701.43 | |||
|
2
|
Tamil Nadu
|
Highly Skilled | Shops & Commercial Establishment | 14703 |
4/1/2024
|
| Skilled | Shops & Commercial Establishment | 14193 | |||
| Semi-Skilled(a) | Shops & Commercial Establishment | 14142 | |||
| Semi-Skilled(b) | Shops & Commercial Establishment | 14080 | |||
| Unskilled | Shops & Commercial Establishment | 14004 | |||
|
3
|
Telangana
|
Highly Skilled | Manager/ Field Officer/ Development Officer/ Security Officer/ Office Incharge/ Computer Programmer | 14281 |
10/1/2024
|
|
Skilled
|
Accountant/ Asst.Manager/ Sales Executive/ Supervisor/ Purchaser/ Store Keeper/ Agent/ Sales Promotion Employees | 13446 | |||
| Salesman/ Stenographer/ Receptionist/ Auction Bider/ Tradesman/ Type Writer Instructor | 13244 | ||||
|
Semi-Skilled
|
Clerk/ Typist/Clerk-cum-Typist/ Godown Incharge/Lineman/ Assistant Salesman/ Asst.Accountant/ Xerox Machine Operator | 12826 | |||
| Computer Operator | 12610 | ||||
| Unskilled | Peon/Attender/ Watchman/ Water Boy/ Helper/ Messenger/ Security Guard | 12424 | |||
|
4
|
Andhra Pradesh
|
Highly Skilled | Manager/ Field Officer/ Development Officer/ Security Officer/ Office Incharge/ Computer Programmer | 13985.8 |
10/1/2024
|
|
Skilled
|
Accountant/ Asst.Manager/ Sales Executive/ Supervisor/ Purchaser/ Store Keeper/ Agent/ Sales Promotion Employees | 13150.8 | |||
| Salesman/ Stenographer/ Receptionist/ Auction Bider/ Tradesman/ Type Writer Instructor | 12948.8 | ||||
|
Semi-Skilled
|
Clerk/ Typist/Clerk-cum-Typist/ Godown Incharge/Lineman/ Assistant Salesman/ Asst.Accountant/ Xerox Machine Operator | 12530.8 | |||
| Computer Operator | 12314.8 | ||||
| Unskilled | Peon/Attender/ Watchman/ Water Boy/ Helper/ Messenger/ Security Guard | 12128.8 | |||
|
6
|
Maharashtra
|
Highly Skilled | Shops & Commercial Establishment |
7/1/2024
|
|
| Skilled | Shops & Commercial Establishment | 14882 | |||
| Semi-Skilled(a) | Shops & Commercial Establishment | 14106 | |||
| Unskilled | Shops & Commercial Establishment | 13271 | |||
|
7
|
Gujarat
|
Highly Skilled | Shops & Commercial Establishment |
10/1/2024
|
|
| Skilled | Shops & Commercial Establishment | 13234 | |||
| Semi-Skilled(a) | Shops & Commercial Establishment | 12922 | |||
| Unskilled | Shops & Commercial Establishment | 12662 | |||
|
8
|
West bengal
|
Highly Skilled | Shops & Commercial Establishment | 13251.94 |
7/1/2024
|
| Skilled | Shops & Commercial Establishment | 12047.88 | |||
| Semi-Skilled(a) | Shops & Commercial Establishment | 10951.98 | |||
| Unskilled | Shops & Commercial Establishment | 9955.92 | |||
|
9
|
Madhya pradesh
|
Highly Skilled | Shops & Commercial Establishment | 13760 |
10/1/2024
|
| Skilled | Shops & Commercial Establishment | 12460 | |||
| Semi-Skilled(a) | Shops & Commercial Establishment | 11082 | |||
| Unskilled | Shops & Commercial Establishment | 10225 | |||
|
10
|
Punjab
|
Highly Skilled | Shops & Commercial Establishment | 13704.86 |
9/1/2024
|
| Skilled | Shops & Commercial Establishment | 12672.92 | |||
| Semi-Skilled(a) | Shops & Commercial Establishment | 11775.92 | |||
| Unskilled | Shops & Commercial Establishment | 10995.92 | |||
| Mandatory list of holidays to be declared as Industrial Establishment (National & Festival) Holiday list | |||||
|
Types of leave |
States | ||||
| Karnataka | Tamil Nadu | Telangana | Andhra Pradesh | Kerala | |
| National Holidays | 5 | 4 | 4 | 4 | 4 |
| Festival Holidays | 5 | 5 | 4 | 4 | 9 |
| Total | 10 | 9 | 8 | 8 | 13 |
|
Types of leave |
States | ||||
| Maharashtra | Gujarat | West Bengal | Madhya Pradesh | Punjab | |
| National Holidays | 4 | 3 | 4 | 3 | 3 |
| Festival Holidays | 4 | 5 | 0 | 5 | 5 |
| Total | 8 | 8 | 4 | 8 | 8 |