Professional Tax :
Gujarat
This is a compulsory professional tax deduction made by employers on monthly salary slabs as per Gujarat Panchayats, Municipalities, Municipal Corporations and State Tax on Professions, Trades, Callings and Employments Act, 1976. Those earning upto ₹ 12,000 are not liable to pay and those earning above ₹ 12,000 pay a flat rate of ₹ 200.00 per month. These payroll liabilities are required to be systematically deducted and submitted through the electronic portal by the 15th of the following month in order to maintain clean compliance and avoid a 1.5% monthly interest penalty.
Act Information
Act:The Gujarat State Tax on Professions, Traders, Callings, and Employment Act of 1976
Rules:The Gujarat State Tax on Professions, Traders, Callings, and Employment Rules of 1976
Professional Tax Slabs
S.No.:1
Category:Salaried Employees earning per monthly salary:
Frequency:Per Month
Professional Tax Paid:-
S.No.:a
Category:0 to Rs. 12,000
Frequency:Per month
Professional Tax Paid:0
S.No.:b
Category:Rs. 12001 and more
Frequency:Per Month
Professional Tax Paid:200
Employment Categories
Category:Salaried Employees earning per monthly salary:
Applicability date:Within 15 days of months of following months (employer having more than 20 employees), in quarterly (Employer having employees less than 20)
Return date:Within 15 days of following months (employer having more than 20 employees), in quarterly (Employer having employees less than 20)
Penalty:Delay payment 18%penalty with Rs. 10 per day fine.