Professional tax and labour welfare fund in Gujarat
The slabs, when employers have to pay, and the labour welfare fund, for anyone paying staff in Gujarat. Figures checked on 7 October 2026.
Professional tax slabs
| Monthly salary | Tax a month |
|---|---|
| Up to ₹12,000 | Nil |
| Above ₹12,000 | ₹200 |
Paying and filing
- Employers deduct professional tax each month and pay it by the 15th of the following month.
- It is governed by the Gujarat State Tax on Professions, Trades, Callings and Employment Act, 1976.
Work it out
Gross salary for the month.
₹18 per employee, a half-year.
Deducted from June and December salary and paid to the Gujarat Labour Welfare Board by 15 July and 15 January.
- Employee pays
- ₹6 a half-year
- Employer pays
- ₹12 a half-year
- Deducted from
- June and December salary
- Due by
- 15 July and 15 January
Questions about Gujarat.
Employees earning ₹12,001 a month or more. The employer deducts it from salary and pays it to the state.
It depends on the slab, up to ₹2,400 a year at the highest salaries. No state can charge more than ₹2,500 a year.
Employers deduct professional tax each month and pay it by the 15th of the following month. It is governed by the Gujarat State Tax on Professions, Trades, Callings and Employment Act, 1976.
₹6 from the employee and ₹12 from the employer a half-year, deducted from June and December salary and paid by 15 July and 15 January.
Under the old regime, yes: professional tax paid is deducted from salary income, up to ₹2,500 a year. The new regime does not allow it.
Sources
Checked on 7 October 2026. Rates change by notification, so confirm before you file.
Every state's rules, applied for you.
PayLoom holds statutory rules per state with effective dates. Professional tax reads each employee's work location and that state's slabs, and the welfare fund is deducted in the right months without anyone remembering it.
Book a walkthrough