October 24, 2015


Every employer in Kerala is required to pay professional tax of their employees and his establishment to the Panchayath, Municipalities and corporation. Professional tax in Panchayath is governed by Kerala Panchayath Raj (Professional Tax) Rules ,1996 and professional tax in municipality and corporation is governed by Kerala Municipalities (professional tax) rules, 2005.

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(i) The slab is for a period of 06 Months. Eg: If gross salary is 20,000/- per month then PT will be deducted      Rs.1000/- in six months [either in proportionate or in lumpsum]. (20,000X6=120000 which is coming under      the slab 1Lac to 1,24,999/-) 
(ii) Profession Tax is always paid in advance. For the first Half of April to September the tax is to be paid on or      before August 31 and for the second half of October to March the tax payment date is 28th February.

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