Professional tax and labour welfare fund in Tamil Nadu
The slabs, when employers have to pay, and the labour welfare fund, for anyone paying staff in Tamil Nadu. Professional tax rates here are those of the Greater Chennai Corporation. Figures checked on 7 October 2026.
Recent change. From the second half of 2024-25, the Greater Chennai Corporation raised the tax for half-yearly incomes from ₹21,001 to ₹60,000, under circular R.D.(HQ).C.No.PT/SPL/2024.
Professional tax slabs
| Income for the half-year | Tax a half-year |
|---|---|
| Up to ₹21,000 | Nil |
| ₹21,001 to ₹30,000 | ₹180 |
| ₹30,001 to ₹45,000 | ₹425 |
| ₹45,001 to ₹60,000 | ₹930 |
| ₹60,001 to ₹75,000 | ₹1,025 |
| Above ₹75,000 | ₹1,250 |
Paying and filing
- Professional tax is set and collected by local bodies, so the rates below are those of the Greater Chennai Corporation. Other corporations, municipalities and panchayats have their own tables.
- It is charged per half-year, April to September and October to March, on income for that half-year.
- Employers deduct it from salary and pay it to the local body for each half-year. In Chennai, payment is online through the corporation's website.
Work it out
Charged on the half-year's income: six months of this salary.
₹60 per employee, a year.
Deducted from December salary and paid to the Tamil Nadu Labour Welfare Board by 31 January.
- Employee pays
- ₹20 a year
- Employer pays
- ₹40 a year
- Deducted from
- December salary
- Due by
- 31 January
Paid online through the board's LWMIS portal since November 2024.
Managerial and supervisory staff above a wage limit, apprentices and part time workers are excluded.
Recent changes
- From the second half of 2024-25, the Greater Chennai Corporation raised the tax for half-yearly incomes from ₹21,001 to ₹60,000, under circular R.D.(HQ).C.No.PT/SPL/2024.
- From 1 November 2024, the Tamil Nadu Labour Welfare Board accepts welfare fund payments online only.
Questions about Tamil Nadu.
In Greater Chennai Corporation, anyone whose income for the half-year is more than ₹21,000, which is a monthly salary from about ₹3,501. The employer deducts it from salary and pays it to the local body.
It depends on the slab, up to ₹2,500 a year at the highest salaries. No state can charge more than ₹2,500 a year.
Professional tax is set and collected by local bodies, so the rates below are those of the Greater Chennai Corporation. Other corporations, municipalities and panchayats have their own tables. It is charged per half-year, April to September and October to March, on income for that half-year. Employers deduct it from salary and pay it to the local body for each half-year. In Chennai, payment is online through the corporation's website.
₹20 from the employee and ₹40 from the employer a year, deducted from December salary and paid by 31 January. Paid online through the board's LWMIS portal since November 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.
Book a walkthrough