Professional tax and labour welfare fund, state by state.
Slabs, due dates and welfare fund rates for the states where most Indian payrolls run, each with a calculator and its sources. Figures checked on 7 October 2026.
| State | Tax starts at | Most a year | Welfare fund, employee and employer |
|---|---|---|---|
| Maharashtra | ₹7,501 a monthWomen: above ₹25,000 | ₹2,500 | ₹25 and ₹75, twice a year |
| Karnataka | ₹25,000 a month | ₹2,500 | ₹50 and ₹100, once a year |
| Tamil Nadu | ₹3,501 a month, charged by half-year | ₹2,500 | ₹20 and ₹40, once a year |
| Telangana | ₹15,001 a month | ₹2,400 | ₹2 and ₹5, once a year |
| West Bengal | ₹20,001 a month | ₹2,496 | ₹3 and ₹30, twice a year |
| Gujarat | ₹12,001 a month | ₹2,400 | ₹6 and ₹12, twice a year |
Tamil Nadu figures are the Greater Chennai Corporation's; other local bodies set their own rates.
Questions about professional tax.
A tax that states levy on employment, trades and professions. For salaried staff, the employer deducts it from salary each month, or each half-year in Tamil Nadu, and pays it to the state or local body. The amount depends on the state and the salary slab.
Yes. The Constitution caps it at ₹2,500 per person per year, which is why several states charge ₹200 a month and ₹300 in February.
No. Some states and union territories, including Delhi, do not levy it at all. Where it applies, it follows the employee's place of work, not the company's head office.
A small contribution from employer and employee, paid to the state's labour welfare board to fund welfare schemes for workers. Amounts and timing differ by state: some collect it twice a year, in June and December, and others once a year.
Generally the state where the employee actually works. For someone working from home in another state, that is usually their home state, so their record needs the right work location rather than the office they are attached to.
Staff in several states?
PayLoom reads each employee's work location and applies that state's professional tax and welfare fund, so one run covers every state without a separate sheet for each.