Professional tax and labour welfare fund in Maharashtra
The slabs, when employers have to pay, and the labour welfare fund, for anyone paying staff in Maharashtra. Figures checked on 7 October 2026.
Recent change. From 28 February 2026, due dates moved to the 15th: monthly returns by the 15th of the next month, annual returns by 15 March and PTEC by 15 June.
Professional tax slabs
| Monthly salary, men | Tax a month |
|---|---|
| Up to ₹7,500 | Nil |
| ₹7,501 to ₹10,000 | ₹175 |
| Above ₹10,000 | ₹200₹300 in February |
| Monthly salary, women | Tax a month |
|---|---|
| Up to ₹25,000 | Nil |
| Above ₹25,000 | ₹200₹300 in February |
Paying and filing
- Employers hold a PTRC registration for the tax they deduct from staff, and a PTEC for the business itself.
- PTRC returns and payment are monthly, by the 15th of the following month, if last year's liability was ₹50,000 or more. Below that, one annual return is due by 15 March.
- In the first year of a new PTRC registration, returns are monthly whatever the liability.
- The PTEC payment for the business is ₹2,500 a year, due by 15 June.
Work it out
Gross salary for the month.
₹100 per employee, a half-year.
Deducted from June and December salary and paid to the Maharashtra Labour Welfare Board by 15 July and 15 January.
- Employee pays
- ₹25 a half-year
- Employer pays
- ₹75 a half-year
- Deducted from
- June and December salary
- Due by
- 15 July and 15 January
The ₹25 and ₹75 rates were revised upwards in 2024.
Applies to establishments covered by the Maharashtra Labour Welfare Fund Act, 1953, generally those with five or more employees.
Recent changes
- From 28 February 2026, due dates moved to the 15th: monthly returns by the 15th of the next month, annual returns by 15 March and PTEC by 15 June.
- From 1 April 2023, women earning up to ₹25,000 a month pay no professional tax.
Questions about Maharashtra.
Employees earning ₹7,501 a month or more, or more than ₹25,000 for women. The employer deducts it from salary and pays it to the state.
It depends on the slab, up to ₹2,500 a year at the highest salaries. The deduction is higher in February, which brings the year to exactly ₹2,500. No state can charge more than ₹2,500 a year.
PTRC returns and payment are monthly, by the 15th of the following month, if last year's liability was ₹50,000 or more. Below that, one annual return is due by 15 March. The PTEC payment for the business is ₹2,500 a year, due by 15 June.
₹25 from the employee and ₹75 from the employer a half-year, deducted from June and December salary and paid by 15 July and 15 January. The ₹25 and ₹75 rates were revised upwards in 2024.
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.
Other states
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.
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