Professional Tax :

Manipur

As per the Manipur Professional Tax Act, the employer is supposed to deduct professional tax from the salary of the employee in an organized manner by adopting structured annual salary brackets. The persons with gross annual income of up to ₹50,000 are completely exempted from the tax. Persons with gross annual income above ₹1,25,001 fall in the highest slab which requires a flat annual contribution of ₹2,500.00 to be spread and deducted over the monthly payrolls of the year. After these deductions are made employers need to submit the deducted tax and required filings using the state’s online portal. The absolute deadline to finalize these online submissions is the last day of the subsequent month, in order to maintain clean corporate compliance and avoid an automatic interest penalty of 2% per month on amounts outstanding.

Act Information

Act:Manipur Professions, Trades, Callings, and Employments Taxation Act, 1981

Rule:Manipur Professions, Trades, Callings, and Employments Taxation Rules, 1982

Applicability:It applies on Salaried workers (central, state, and private) making more than ₹50,000 a year and Professionals working for themselves, independent contractors, entrepreneurs, firms, companies, HUFs, and cooperative societies who make more than ₹50,000 a year.

Act Information

Act	Manipur Professions, Trades, Callings, and Employments Taxation Act, 1981
Rule	Manipur Professions, Trades, Callings, and Employments Taxation Rules, 1982
Applicability	It applies on Salaried workers (central, state, and private) making more than ₹50,000 a year and Professionals working for themselves, independent contractors, entrepreneurs, firms, companies, HUFs, and cooperative societies who make more than ₹50,000 a year.

Professional Tax Slabs

S.No.:1

Category:Salaried Employees

Frequency:-

Professional Tax Paid:-

S.No.:a

Category:Less than Rs. 50000

Frequency:Annually

Professional Tax Paid:0

S.No.:b

Category:Rs. 50001 to 75000

Frequency:Annually

Professional Tax Paid:1200

S.No.:c

Category:Rs. 75001 to 100000

Frequency:Annually

Professional Tax Paid:2000

S.No.:d

Category:Rs. 100000 to Rs. 125000

Frequency:Annually

Professional Tax Paid:2400

S.No.:e

Category:More than 125000

Frequency:Annually

Professional Tax Paid:2500

Professional Tax Slabs

S.No.	Category	Frequency	Professional Tax Paid
1	Salaried Employees	-	-
a	Less than Rs. 50000	Annually	0
b	Rs. 50001 to 75000	Annually	1200
c	Rs. 75001 to 100000	Annually	2000
d	Rs. 100000 to Rs. 125000	Annually	2400
e	More than 125000	Annually	2500

Employment Categories

Category:Salaried Employees

Applicability Date:Yearly

Return Date:By 30 March

Penalty:Rs. 20 per day for employer and Rs. 5 per day for delay in registration, Fine up to Rs. 1000 for false info in application and 2-20% penalty on late or non-filing.

Employment Categories

Category	Applicability Date	Return Date	Penalty
Salaried Employees	Yearly	By 30 March	Rs. 20 per day for employer and Rs. 5 per day for delay in registration, Fine up to Rs. 1000 for false info in application and 2-20% penalty on late or non-filing.

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