Professional tax and labour welfare fund in West Bengal
The slabs, when employers have to pay, and the labour welfare fund, for anyone paying staff in West Bengal. Figures checked on 7 October 2026.
Recent change. From 1 October 2026, under Notification No. 756-L dated 7 August 2026, salaries up to ₹20,000 a month are exempt and the slabs are new. Most employees pay less; above ₹1,00,000 a month the tax rises from ₹200 to ₹208.
Professional tax slabs
| Monthly salary | Tax a month |
|---|---|
| Up to ₹20,000 | Nil |
| ₹20,001 to ₹30,000 | ₹100 |
| ₹30,001 to ₹50,000 | ₹140 |
| ₹50,001 to ₹1,00,000 | ₹170 |
| Above ₹1,00,000 | ₹208 |
Until September 2026
| Monthly salary | Tax a month |
|---|---|
| Up to ₹10,000 | Nil |
| ₹10,001 to ₹15,000 | ₹110 |
| ₹15,001 to ₹25,000 | ₹130 |
| ₹25,001 to ₹40,000 | ₹150 |
| Above ₹40,000 | ₹200 |
Paying and filing
- Employers deduct professional tax each month and pay it by the 21st of the following month.
- Salary for September 2026 and earlier, including arrears paid later, uses the previous table.
Work it out
Gross salary for the month.
₹33 per employee, a half-year.
Deducted from June and December salary and paid to the West Bengal Labour Welfare Board by 15 July and 15 January.
- Employee pays
- ₹3 a half-year
- Employer pays
- ₹30 a half-year
- Deducted from
- June and December salary
- Due by
- 15 July and 15 January
The employer share rose from ₹6 to ₹30 from 1 January 2024, under Notification No. Labr/576641/2024 dated 19 November 2024.
Recent changes
- From 1 October 2026, under Notification No. 756-L dated 7 August 2026, salaries up to ₹20,000 a month are exempt and the slabs are new. Most employees pay less; above ₹1,00,000 a month the tax rises from ₹200 to ₹208.
- From 1 January 2024, the employer's labour welfare fund contribution rose to ₹30 a half-year.
Questions about West Bengal.
Employees earning ₹20,001 a month or more. The employer deducts it from salary and pays it to the state.
It depends on the slab, up to ₹2,496 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 21st of the following month.
₹3 from the employee and ₹30 from the employer a half-year, deducted from June and December salary and paid by 15 July and 15 January. The employer share rose from ₹6 to ₹30 from 1 January 2024, under Notification No. Labr/576641/2024 dated 19 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.
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