Professional Tax :

Employers are required to deduct professional tax regularly from the monthly salary of their employees as per the income slab under the West Bengal Professional Tax Act, 1979. A person earning up to ₹10,000 gross per month is not taxed at all. A person earning more than ₹40,000 per month is in the highest tax bracket and gets a flat deduction of only ₹200.00 per month. These payroll liabilities must be calculated and withheld directly in each monthly cycle, and submitted through the state’s electronic portal strictly by the last day of the month. Following this schedule is important to maintain clean corporate compliance and to protect the company from heavy financial consequences. Delay in registration will cost a registration delay fee of ₹500 per month plus penalties for non-payment which can be as high as 50% of the amount due.