How many employees are required for Profession Tax registration?

how many employees required for Profession Tax registration
15th September 2020 From India, Mumbai

Hi Shashikant,
If you are asking about Maharasshtra state details are available in the attachment.
Present Slabs Rates of Profession Tax. Also browse this link -
https://www.mahagst.gov.in/en/act/5
Drawing Gross Salary less than Rs. 7500/- — NIL.
Gross Salary Rs. 7501/- to Rs. 10,000/- — Rs. 175/-
Gross Salary Rs. 10,001/- and above — Rs. 200/- (Rs. 300 in month of February )
15th September 2020 From India, Bangalore

Attached Files (Download Requires Membership)

Maharashtra PT .docx (12.7 KB, 36 views)

THE MAHARASHTRA STATE TAX ON PROFESSIONS.docx (19.9 KB, 26 views)

Maharashtra-One Time Payment Of Tax Scheme, 2019 Under Maharashtra Profession Tax.pdf (204.8 KB, 27 views)

There is no specific number of employees required to pay professional tax. The employer has to deduct professional tax from all his employees. It is so because every individual with an income is liable to pay the tax. However, if the number of employees in a company exceeds 15, the professional tax has to be deposited to the State government on a monthly basis. On the other hand, if the number of employees is lesser than 15, then quarterly depositions can be made. Although, the tax is to be deducted every month from an employee's salary.
15th September 2020 From India, Kolkata

required PT calculation formula for Maharashtra state
16th May 2022 From India, Mumbai

State Monthly Salary upto which PT is not applicable
Kerala 1,999
Meghalaya 4,166
Tripura 5,000
Gujarat 5,999
Maharashtra 7,500
West Bengal 8,500
Assam 10,000
Andhra Pradesh 15,000
Chhattisgarh 15,000
Karnataka 15,000
Telangana 15,000
Sikkim 20,000
Tamil Nadu 21,000
Odisha 50,000
Madhya Pradesh 1,50,000
Bihar 3,00,000

Arunachal Pradesh Not Listed
Goa Not Listed
Haryana Not Listed
Himachal Pradesh Not Listed
Jharkhand Not Listed
Manipur Not Listed
Mizoram Not Listed
Nagaland Not Listed
Punjab Not Listed
Rajasthan Not Listed
16th May 2022 From India, Nellore

If an employer has employed more than 20 employees, they are required to make the payment within 15 days from the end of the month. However, if an employer has less than 20 employees, he is required to pay quarterly (i.e. by the 15th of next month from the end of the quarter).

Applicable States:-
Andhra Pradesh, Assam, Bihar, Gujarat, Jharkhand, Karnataka, Kerala, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Odisha, Puducherry, Punjab, Sikkim, Tamil Nadu, Telangana, Tripura, and West Bengal.

Exemptions:-
There are exemptions provided for certain individuals to pay Professional Tax under the Professional Tax Rules.

The following individuals are exempted to pay Professional Tax:

Parents of children with permanent disability or mental disability.

Members of the forces as defined in the Army Act, 1950, the Air Force Act, 1950 and the Navy Act, 1957 including members of auxiliary forces or reservists, serving in the state.

Badli workers in the textile industry.

An individual suffering from a permanent physical disability (including blindness).

Women exclusively engaged as agent under the Mahila Pradhan Kshetriya Bachat Yojana or Director of Small Savings.

Parents or guardians of individuals suffering from mental disability.

Individuals, above 65 years of age.
16th May 2022 From India, Nellore