Professional tax

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

06 March 2014 Dear Sir,

If any employee join new company and his salary is more than 10000/- so as per professional tax can we deduct Rs.300/- in month of February

Querist : Anonymous

Querist : Anonymous (Querist)

07 March 2014 Please any expert solve my query regarding PF Tax

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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10 August 2024 Yes, if an employee joins a new company and their monthly salary exceeds ₹10,000, the professional tax (PT) deduction for that employee in West Bengal would be applicable according to the salary slab rates.

For the financial year 2013-14 in West Bengal:

- **Salary between ₹10,001 and ₹15,000**: ₹150 per month.
- **Salary above ₹15,000**: ₹200 per month.

**However, the amount you mention, ₹300, does not align with the slab rates provided for that year.** Based on the slabs:

- If the employee’s salary is between ₹10,001 and ₹15,000, the deduction should be ₹150 per month.
- If the salary is above ₹15,000, the deduction should be ₹200 per month.

### Key Points to Consider:
1. **Month of Joining**:
- If the employee joins in February and their salary falls within the applicable slab, the PT for February should be calculated based on the monthly slab rates, not on an annual basis.

2. **Slab Application**:
- Ensure that the correct slab rate is applied based on the employee’s salary. Deduct ₹150 or ₹200 accordingly, depending on the salary range.

3. **Pro-rated Deduction**:
- For employees joining mid-year or in specific months, the deduction for PT should be calculated on a monthly basis as per the slab applicable.

4. **Exemptions or Adjustments**:
- If the employee has already paid PT with a previous employer, ensure that it does not exceed the maximum limit applicable, if any.

### Example:

- **If an employee’s salary is ₹12,000**:
- Deduct ₹150 as per the slab for monthly salary between ₹10,001 and ₹15,000.

- **If an employee’s salary is ₹16,000**:
- Deduct ₹200 as per the slab for monthly salary above ₹15,000.

### Filing and Payment:
- **Ensure timely payment** and filing of PT returns as per the West Bengal State Tax regulations to avoid penalties.

If you need any further assistance or clarification, feel free to ask!

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