Professional Tax :
Maharashtra
Under the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, employers must execute mandatory gender-differentiated professional tax deductions. Male employees earning up to ₹7,500 and female employees earning up to ₹25,000 are exempt. For higher brackets, a standard monthly deduction of ₹200.00 applies (scaling to ₹300.00 in February for all eligible staff). These payroll liabilities must be deducted systematically and submitted via the Maha GST portal strictly on or before the 15th of the following month to maintain clean corporate compliance and avoid a 2% monthly interest penalty.
Act Information
Act:Maharashtra State Tax on Professions, Trades, Callings & Employments Act, 1975
Rule:Maharashtra State Tax on Professions, Trades, Callings & Employments Rules, 1975
Applicability:It applied on Employers who hire employees who make more than ₹7,500 per month for men or ₹25,000 per month for women and People who work for themselves, professionals, companies, etc.
Professional Tax Slabs
S.No.:1
Category:Salaried Employees (Men)
Frequency:-
Professional Tax Paid:-
S.No.:a
Category:Up to Rs. 7500
Frequency:Monthly
Professional Tax Paid:0
S.No.:b
Category:Rs. 7501 to 10000
Frequency:Monthly
Professional Tax Paid:175
S.No.:c
Category:More than 10000
Frequency:Monthly
Professional Tax Paid:200 (Except February) 300 (February)
S.No.:2
Category:Salaried Employees Women
Frequency:-
Professional Tax Paid:-
S.No.:a
Category:Up to Rs. 25000
Frequency:Monthly
Professional Tax Paid:0
S.No.:b
Category:More than Rs. 25000
Frequency:Monthly
Professional Tax Paid:200(except February) and 300 for February
Employment Categories
Category:Salaried Employees
Applicability Date:By the last day of month
Return Date:Monthly
Penalty:On late payment penalty of 10% with interest of 1.25% per month, delayed registration fine of Rs. 5 per day and on non-filing of return or late lead to Rs. 1000 per return and 2000 on longer.