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
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