Professional Tax :
Tamil Nadu
Employers are required to deduct mandatory professional tax as per the tiered half-yearly income slabs as per the Tamil Nadu Tax on Professions, Trades, Callings & Employments Act, 1992. Total earnings up to ₹21,000 are completely tax free and those earning over ₹75,000 will pay the highest half-yearly rate of ₹1,250.00. These payroll liabilities should be systematically extracted and filed to the local body portal strictly by the last day of September and last day of March respectively to keep the corporate compliance clean and avoid a ₹5/day registration fine along with 10% penalty plus 2% interest charge.
Act Information
Act:Tamil Nadu Tax on Professions, Trades, Callings & Employments Act, 1992
Rule:Tamil Nadu Professional Tax Rules, 1999
Applicability:It applies on Employers who withhold PT from salaries for workers in Tamil Nadu, Salaried people making ₹21,000 a year, which is above average and independent contractors, consultants, and companies doing business in the
Professional Tax Slabs
S.No.:1
Category:Salaried Employee
Frequency:Per annum
Professional Tax Paid:-
S.No.:a
Category:Up to Rs. 21000
Frequency:Half yearly
Professional Tax Paid:0
S.No.:b
Category:Rs. 21001 to 30000
Frequency:Half yearly
Professional Tax Paid:180
S.No.:c
Category:Rs. 30001 to 45000
Frequency:Half yearly
Professional Tax Paid:425
S.No.:d
Category:Rs. 45001 to 60000
Frequency:Half yearly
Professional Tax Paid:930
S.No.:e
Category:Rs. 60001 to 75000
Frequency:Half yearly
Professional Tax Paid:1025
S.No.:f
Category:Above Rs. 75000
Frequency:Half yearly
Professional Tax Paid:1250
Employment Categories
Category:Salaried Employee having annual income
Applicability Date:On the last day of September, then every 6 months
Return Date:On the last day of September, then every 6 months
Penalty:On delay in registration may lead to fine of Rs. 5 per day and on late payment or non-payment will lead to 10% penalty with 2% interest.