Payroll India Professional Tax

Professional Tax calculation varies from one state to another, and you must define the Professional Tax calculation rules applicable to the employees depending on the state in which they are working.

In the system you organize your employee information within Personnel Areas and Personnel Subareas. This identifies the state of employment. Within a state, the employees also need to be grouped into different professional tax groups.

It is depending on the combination of the Personnel Area, Personnel Subarea and the professional tax grouping of the employee, that the system identifies factors such as the:

  • Components of the professional tax basis.
  • Method and the frequency of calculating and deducting professional tax.
  • Salary range for the employee. The system deducts the professional tax amount based on the salary range that an employee falls into. The salary ranges and the tax applicable on a salary range is state specific.
  • Format for the professional tax reports

    Professional Tax Region Classification

  • Non – Monthly
    Region = 11 (Kerala Panchayat )
    Region = 12 (Bhopal Region)
    Region = 16 ( Mizoram )
    Region = 17 ( Nagaland )
    Region = 33 ( Chhattisgarh )
    Region = 32 ( Pondicherry )
    Region = 04 ( Bihar )
    Region = 34 ( Jharkhand )
    Region = 14 (Manipur )
    Region = D* , E* ( Cochin Corporation )
    Region = 22, B*, C* ( Chennai Corporation)

    • Monthly
      Rest Region ( As shown below)

  • Professional Tax Calculation Flow:

          • Transfer Scenarios Among States


          • Case 1:

          • Case 2:

          • Case 3:

          • Case 4:

          • Carry Forward Types and Basis Types

            Region Carry Forward Type Basis Type
            AP02 Gross Carry Forward Due Basis
            BH01 Gross Carry Forward Due Basis
            GU01 Gross Carry Forward Due Basis
            KE01 Gross Carry Forward Due Basis
            MP01 Gross Carry Forward Nominal Basis
            MH01 Gross Carry Forward Due Basis
            MN01 Gross Carry Forward Due Basis
            OR03 Gross Carry Forward Due Basis
            RJ01 Gross Carry Forward Due Basis
            TN01 Gross Carry Forward Due Basis
            JH01 Gross Carry Forward Due Basis
            TNP1 Gross Carry Forward Due Basis
            TNP2 Gross Carry Forward Due Basis
            TNP3 Gross Carry Forward Due Basis
            TNP4 Gross Carry Forward Due Basis
            CA01 Gross Carry Forward Due Basis
            AS01 Deduction Carry Forward Due Basis
            TP01 Deduction Carry Forward Due Basis
            WB01 Deduction Carry Forward Due Basis
            CT01 Deduction Carry Forward Nominal Basis
            KA01 Deduction Carry Forward Due Basis
            MZ01 Deduction Carry Forward Due Basis
            NG01 Deduction Carry Forward Due Basis
            SK01 Deduction Carry Forward Due Basis

Vijayawada   Region

AP02 1 15.000,00 0,00 INR
AP02 2 20.000,00 150,00 INR
AP02 3 9.999.999,99 200,00 INR

Bihar

BH01 1 299.999,00 0,00 INR
BH01 2 499.999,00 1.000,00 INR
BH01 3 999.999,00 2.000,00 INR
BH01 4 9.999.999,00 2.500,00 INR

Ahmedabad Municipal

GU01 1 2.999,99 0,00 INR
GU01 2 5.999,99 20,00 INR
GU01 3 8.999,99 40,00 INR
GU01 4 11.999,99 60,00 INR
GU01 5 9.999.999,99 80,00 INR

Cochin Corporation

KE01 1 3.599,99 0,00
KE01 2 5.399,99 9,00 INR
KE01 3 7.799,99 15,00 INR
KE01 4 10.799,99 24,00 INR
KE01 5 14.399,99 37,00 INR
KE01 6 17.999,99 50,00 INR
KE01 7 23.999,99 75,00 INR
KE01 8 29.999,99 100,00 INR
KE01 9 35.999,99 125,00 INR
KE01 10 41.999,99 175,00 INR
KE01 11 47.999,99 250,00 INR
KE01 12 71.999,99 500,00 INR
KE01 13 101.999,99 750,00 INR
KE01 14 125.999,99 1.000,00 INR
KE01 15 999.999,99 1.250,00 INR

Bhopal Region

MP01 1 150.000,00 0,00 INR
MP01 2 180.000,00 1.500,00 INR
MP01 3 9.999.999,99 2.500,00 INR

Mumbai Mahanagar Nigam

MH01 1 1.999,99 0,00 INR
MH01 2 2.499,99 30,00 INR
MH01 3 3.499,99 60,00 INR
MH01 4 4.999,99 120,00 INR
MH01 5 9.999,99 175,00 INR
MH01 6 9.999.999,99 200,00 INR

Manipur

MN01 1 50.000,00 0,00 INR
MN01 2 75.000,00 1.200,00 INR
MN01 3 100.000,00 2.000,00 INR
MN01 4 125.000,00 2.400,00 INR
MN01 5 9.999.999,99 2.500,00 INR

Odisha

OR03 1 160.000,00 0,00 INR
OR03 2 300.000,00 125,00 INR
OR03 3 9.999.999,99 300,00 INR

Rajasthan

RJ01 1 12.500,99 0,00 INR
RJ01 2 16.500,99 100,00 INR
RJ01 3 20.000,99 150,00 INR
RJ01 4 9.999.999,99 200,00 INR

Old Slab for Chennai Corporation

TN01 1 21.000,99 0,00 INR
TN01 2 30.000,99 60,00 INR
TN01 3 45.000,99 150,00 INR
TN01 4 60.000,99 300,00 INR
TN01 5 75.000,99 450,00 INR
TN01 6 9.999.999,99 600,00 INR

New Slab for Chennai Corporation

TN03 1 21.000,99 0,00 INR
TN03 2 30.000,99 100 INR
TN03 3 45.000,99 235 INR
TN03 4 60.000,99 510 INR
TN03 5 75.000,99 760 INR
TN03 6 9.999.999,99 1095 INR

Jharkhand

JH01 1 300.000,00 0,00 INR
JH01 2 500.000,00 1.200,00 INR
JH01 3 800.000,00 1.800,00 INR
JH01 4 1.000.000,00 2.100,00 INR
JH01 5 9.999.999,00 2.500,00 INR

Madurai Panchayat / Gummidipoondi Panchayat / Tirunelveli Panchayat / Meelavittan Panchayat

TNP1 1 21.000,99 0,00 INR
TNP1 2 30.000,99 60,00 INR
TNP1 3 45.000,99 150,00 INR
TNP1 4 60.000,99 300,00 INR
TNP1 5 75.000,99 450,00 INR
TNP1 6 9.999.999,99 600,00 INR

Kerala Panchayat

CA01 1 11.999,00 0,00 INR
CA01 2 17.999,00 120,00 INR
CA01 3 29.999,00 180,00 INR
CA01 4 44.999,00 300,00 INR
CA01 5 59.999,00 450,00 INR
CA01 6 74.999,00 600,00 INR
CA01 7 99.999,00 750,00 INR
CA01 8 124.999,00 1.000,00 INR
CA01 9 9.999.999,00 1.250,00 INR

Assam

AS01 1 3.499,99 0,00 INR
AS01 2 3.999,99 50,00 INR
AS01 3 4.999,99 65,00 INR
AS01 4 5.999,99 80,00 INR
AS01 5 6.999,99 95,00 INR
AS01 6 7.999,99 110,00 INR
AS01 7 8.999,99 125,00 INR
AS01 8 9.999,99 140,00 INR
AS01 9 11.499,99 155,00 INR
AS01 10 12.999,99 175,00 INR
AS01 11 14.999,99 195,00 INR
AS01 12 9.999.999,99 205,00 INR

Tripura

TP01 1 5.000,00 0,00 INR
TP01 2 10.000,00 50,00 INR
TP01 3 15.000,00 100,00 INR
TP01 4 20.000,00 150,00 INR
TP01 5 25.000,00 200,00 INR
TP01 6 9.999.999,99 250,00 INR

Calcutta East

WB01 1 1.500,99 0,00 INR
WB01 2 2.000,99 18,00 INR
WB01 3 3.000,99 25,00 INR
WB01 4 5.000,99 30,00 INR
WB01 5 6.000,99 40,00 INR
WB01 6 7.000,99 45,00 INR
WB01 7 8.000,99 50,00 INR
WB01 8 9.000,99 90,00 INR
WB01 9 15.000,99 110,00 INR
WB01 10 25.000,99 130,00 INR
WB01 11 40.000,99 150,00 INR
WB01 12 9.999.999,99 200,00 INR

Chhattisgarh

CT01 1 39.999,99 0,00 INR
CT01 2 49.999,99 360,00 INR
CT01 3 59.999,99 720,00 INR
CT01 4 79.999,99 1.080,00 INR
CT01 5 99.999,99 1.200,00 INR
CT01 6 149.999,99 1.440,00 INR
CT01 7 199.999,99 1.800,00 INR
CT01 8 249.999,99 2.160,00 INR
CT01 9 299.999,99 2.280,00 INR
CT01 10 9.999.999,99 2.400,00 INR

Hosur Corporation

KA01 1 2.999,99 0,00 INR
KA01 2 4.999,99 25,00 INR
KA01 3 7.999,99 50,00 INR
KA01 4 9.999,99 75,00 INR
KA01 5 14.999,99 100,00 INR
KA01 6 19.999,99 150,00 INR
KA01 7 9.999.999,99 200,00 INR

Mizoram

MZ01 1 3.500,00 0,00 INR
MZ01 2 5.000,00 24,00 INR
MZ01 3 10.000,00 36,00 INR
MZ01 4 15.000,00 50,00 INR
MZ01 5 20.000,00 70,00 INR
MZ01 6 25.000,00 100,00 INR
MZ01 7 30.000,00 150,00 INR
MZ01 8 35.000,00 200,00 INR
MZ01 9 9.999.999,99 250,00 INR

Nagaland

NG01 1 3.500,00 0,00 INR
NG01 2 5.000,00 24,00 INR
NG01 3 10.000,00 36,00 INR
NG01 4 15.000,00 50,00 INR
NG01 5 20.000,00 70,00 INR
NG01 6 25.000,00 100,00 INR
NG01 7 30.000,00 150,00 INR
NG01 8 35.000,00 200,00 INR
NG01 9 9.999.999,99 250,00 INR

Sikkim

SK01 1 20.000,00 0,00 INR
SK01 2 30.000,00 125,00 INR
SK01 3 40.000,00 150,00 INR
SK01 4 9.999999,99 200,00 INR

Note:

The calculation logic of GCF and DCF can not be altered for a state once gone live.
For non monthly states refund of Ptax is not allowed.
Region code can not be changed. (V_T7INRG)
Stop Refund (/ZPR ) user Exit  : EXIT_HINCALC0_009

Rule INPC – Possible to create new additional WTs without modifying Rule

•Specification 02 – Additional WT not projected
•Specification 04 – For Perk WT (JH)

 

Rule : INPX to adjust Ptax deduction Wage types
Model WT : MP00 Professional Tax
Tables:Note:

The following tables have been identified to store the state specific information. The framework of tables also establishes a link between the employee’s organizational assignment status and the characteristics applicable for the state/region.

Table                View                    Description

T7INP1             V_T7INP1           Define professional tax groups

T7INP2                                          Professional tax grouping text

T7INP4             V_T7INP4           Define slabs for states

T7INP3             V_T7INP3           Associate slab rates to state/region

T596F                T596F                 HR Subroutines

V_7IN0P_PTX   Personnel area/subarea grouping for Professional Tax

Was this article helpful?

Related Articles

Leave A Comment?

You must be logged in to post a comment.