I would like to know as to when the Professional Tax amount has to be recovered from employees in chennai and the period for which the deduction has to be made.
As per professional tax act of Chennai, PT has to be remitted once in 6 months based on the consolidated gross salary for six months of employees and professional tax deducted as per slab rates.
Chennai PT Slab is as below:
IF Gross salary (for 6 months,
Greater than 21000 - 100.00 Greater than 30000 - 235.00 Greater than 45000 - 510.00 Greater than 60000 - 760.00 Greater than 75000 - 1095.00
Due dates for payment is 30th Sep for salary paid from Apr to Sep, and 31st Mar for Salary paid from Oct to Mar.
If the salary details for Sept are not available for Sep, then Gross salary for Aug can be considered for calculation purpose.
PT can be deducted from employees prorated monthly or in the month of Aug one time.