31 May 2011
1) if the salary(ies) are paid through master roll at hyd then all such employees are deemed to be employed at hyd and deputed at other states, hence PT deduction and payment at hyd only.
2) if branch-wise master roll is maintained, then branch-wise PT registration is to be maintained.
3) Neither Profession tax nor provident fund, allow any employer not to deduct the PT/PF from employees, so you have to deduct the Profession tax and provident fund both from all employees, either permanent or temporary.
3) Where the persons are deputed by way of contract through any contractor, then its duty of principal employer to ensure about the deduction(s) of PT/PF, otherwise the principal employer will stand liable for same.
4) where the persons are deputed in their professional capacity, i.e they are submitting their bills on works offered basis and get payment, employer has to get ensure about their enrollment under PT.