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 |