1. How PT works, in four lines

1. The employer registers (a PTRC to deposit and, in some states, a PTEC for the employer's own liability) before the first deduction.
2. The slab depends on monthly (or half-yearly) gross salary.
3. The employer deducts, deposits and files returns on the state's cycle.
4. PT paid is deductible by the employee, and the employer is liable for non-deduction.

2. State-wise slabs

Karnataka

• Exemption: monthly gross up to ₹25,000 (raised from ₹15,000 with effect from 1 April 2025).
• Rate: one source gives ₹200 a month, ₹300 in February (₹2,500 a year). Another gives ₹150 for ₹25,001–₹41,999 and ₹200 from ₹42,000, with an annual total of ₹2,400. [verify which slab your payroll should use]
• Due date: the 20th of the following month. Returns through the Khajane-2 portal. Annual Form 5 by 30 April (per one source).
• Note: a Karnataka amendment to the Profession Tax Act in 2026 aims to simplify compliance and reduce paperwork. Check the current return process.

Maharashtra

• Men: nil up to ₹7,500; ₹175 for ₹7,501–₹10,000; ₹200 above ₹10,000, with ₹300 in February (₹2,500 a year).
• Women: one source says exempt up to ₹25,000; another says ₹10,000. [verify]
• Due date: one source says the 31st of each month for employers with 20+ employees (quarterly for fewer than 20); another says the due date moved to the 15th of the following month from March 2026. [verify]
• Registration: within 30 days of becoming liable. An annual return is needed where PT liability exceeds ₹1,00,000 (one source).

Andhra Pradesh and Telangana

• Nil up to ₹15,000; ₹150 for ₹15,001–₹20,000; ₹200 above ₹20,000. Annual ₹2,400.
• Due date: the 10th of the following month.

Tamil Nadu

• Half-yearly slabs on half-yearly wages: nil up to ₹21,000; ₹135 for ₹21,001–₹30,000; ₹315 for ₹30,001–₹45,000; ₹690 for ₹45,001–₹60,000; ₹1,025 for ₹60,001–₹75,000; ₹1,250 above ₹75,000.
• Annual maximum ₹2,500 (2 × ₹1,250).
• Due dates: 30 September (April–September) and 31 March (October–March). Paid to the local body rather than a single state treasury.

West Bengal

• Nil up to ₹10,000; ₹110 for ₹10,001–₹15,000; ₹130 for ₹15,001–₹25,000; ₹150 for ₹25,001–₹40,000; ₹200 above ₹40,000. Annual maximum ₹2,400.
• Due date: one source says the 21st of the following month; another describes quarterly returns through the GRIPS portal. [verify the cycle for your registration type]

Gujarat

• Newer guides show an exemption up to ₹12,000 and ₹200 a month above it (₹2,400 a year). An older slab with ₹80 and ₹150 bands (₹6,000–₹11,999) is still quoted by some sources. [verify]
• Due date: the 15th of the following month.

Kerala

• Half-yearly slabs on half-yearly wages. One source lists: nil up to ₹11,999; ₹120 (₹12,000–₹17,999); ₹180 (₹18,000–₹29,999); ₹300 (₹30,000–₹44,999); ₹450 (₹45,000–₹59,999); ₹600 (₹60,000–₹74,999); ₹750 (₹75,000–₹99,999); ₹1,000 (₹1,00,000–₹1,24,999); ₹1,250 above ₹1,25,000.
• Annual maximum ₹2,500. Due dates: 30 September and 31 March. [verify the band edges]

Madhya Pradesh

• Effective monthly equivalents: nil up to ₹18,750; ₹125 (₹18,751–₹25,000); ₹167 (₹25,001–₹33,333); ₹208 above ₹33,333 (₹212 in the last month). Annual ₹2,500.
• Filing: quarterly, last day of the month after quarter end.

Odisha

• Nil up to ₹13,304; ₹125 (₹13,305–₹25,000); ₹167 (₹25,001–₹41,666); ₹208 above ₹41,666. Annual ₹2,500.
• Paid by the last day of the month in which salary is paid.

Assam

• Applies above ₹10,000 a month, with a maximum of ₹208 a month and ₹2,400 a year. The intermediate bands are not in my sources, so take them from the state portal.

Other jurisdictions, summary only (one source, [verify])

Delhi, Uttar Pradesh, Rajasthan and Haryana are generally not PT states. Punjab and Bihar are described as limited or suspended in one source. [verify before treating any of these as nil]

3. Worked example

An employee in Karnataka earns ₹60,000 a month. Using the ₹200 / ₹300-in-February slab: 11 × ₹200 + ₹300 = ₹2,500 a year, deducted monthly and deposited by the 20th of the following month. If your slab follows the alternative reading (₹200 above ₹42,000), the annual figure is ₹2,400. The ₹100 difference per employee, across 200 employees, is ₹20,000 a year, which is enough to trigger a short-payment notice.

4. Multi-state payroll tips

1. Keep a state master with slab, exemption, February rule, due date and portal login.
2. Assign PT by work location, not by registered office.
3. For half-yearly states (Tamil Nadu, Kerala), accumulate wages and test the slab at period end.
4. Handle mid-year joiners and leavers explicitly: pro-rating rules differ.
5. Reconcile PT deducted to PT deposited every month.
6. Record the challan and return acknowledgement in the compliance folder.

5. Penalties

Late deposit attracts interest, and non-deduction or non-registration attracts penalties that vary by state. One guide quotes a penalty as high as ₹5,000 per employee per month in some contexts, while another gives a range of ₹1,000–₹5,000+. Treat these as indicative and read the state Act. [verify]

Conclusion

PT is a small tax with a large administrative footprint. A clean state master and a monthly tie-out between payroll and challans will keep you out of trouble.