In this section, we will discuss in detail the states that collect professional tax, including the slab rates and the last day to pay the tax in each state.

Tax Deduction Period: Monthly

Deadline For Remitting Tax

For employees earning more than Rs. 25,001 but less than Rs. 33,333 per month, a professional tax of Rs. 166 should be deducted for the first 11 months, and Rs. 174 for the last month. For employees earning more than Rs. 33,334 per month, a professional tax of Rs. 208 should be deducted for the first 11 months, and Rs. 212 for the last month.

If an employer is registered before the commencement of the year or by the 31st of August, they must pay by the 30th of September each year. Employers who register after the 31st of August must pay within 30 days from the date of registration. IIn case of delayed payments, the tax assessing authority may levy a charge of 2% per month on the total tax due from the employer.