Professional Tax :
Andhra Pradesh
The employers are required to make the mandatory professional tax deductions as per the tiered monthly salary slabs under the Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987. Employees drawing up to ₹15,000 are exempt while those drawing between ₹15,001 and ₹20,000 contribute ₹150.00 and those drawing above ₹20,000 contribute a flat ₹200.00 per month. These payroll liabilities will need to be deducted systematically and filed via the electronic portal strictly by the 10th of the following month to maintain clean compliance and avoid a 2% per month interest penalty.
Act Information
Act:Andhra Pradesh Tax on Professions, Trades, Callings and Employments Act, 1987
Rule:Andhra Pradesh Tax on Professions, Trades, Callings and Employments Rules, 1987
Applicability:Employees with gross salary more than ₹15,000, Self-Employed or professionals required to pay annually and Business or contractors or companies that are GST registered with turnover more than ₹10 lakh
Exemption:Senior citizens (above 60 years), parents of physically handicapped persons, persons with mental retardation, and those drawing pension or earning income below ₹15,000 per month are exempted from paying Professional Tax.
Authority:Commercial Taxes Department, Government of Andhra Pradesh
Professional Tax Slabs
S.No.:1
Earned Salary:Up to Rs. 15000/-
PT Amount:Nil
Remarks:Nil
S.No.:2
Earned Salary:Rs. 15001/- to Rs. 20000/-
PT Amount:Rs. 150/-
Remarks:Nil
S.No.:3
Earned Salary:From Rs. 20001/-
PT Amount:Rs. 200/-
Remarks:Nil
Employment Categories
PT Payment Due Date:10th of every month
PT Return Due Date:10th of every month
Interest On Late Payment:Interest of 1.25% to 2% on the due amount.
Penalty On Late Payment:Penalty of 25% to 50% on the due amount.