Professional Tax in West Bengal: Slabs, Payment Process, Due Dates & Complete Guide

Key Takeaways:

• The state government of West Bengal has imposed the professional tax on every working employee.
   
• The maximum limit of the professional tax is ₹2,500 per annum and the payment can be made online.
   
•  West Bengal tax on Profession,Trade, Callings, and Employment Act, 1979 governs the professional tax in West Bengal. 

Bonus tip: 

Professional tax in West Bengal is imposed on the working people with income above ₹10,000 per month. People earning below this threshold are exempted from paying the professional tax. 

West Bengal tax on Profession,Trade, Callings, and Employment Act, 1979 governs the professional tax in West Bengal. 

Think of West Bengal as a marketplace where you run your business. In that marketplace, you are paying a small amount of your income to maintain the market like for cleaning, sanitation, electricity etc. Similarly, professional tax in West Bengal is an obligation on every person who is living and earning in West Bengal. The revenue generated by this tax is used by the government for public welfare. 

For example, I work in an IT company in Kolkata and my monthly income is ₹9500. The professional tax in West Bengal for salary below  ₹10,000 is Nil. Therefore, my annual professional tax will be zero. 

My employer will not deduct any professional tax amount  from my monthly salary. 

What is Professional Tax in West Bengal?

In West Bengal, the state government has imposed a professional tax on every employee working in government or private sector people working in west Bengal have to pay professional tax according to the income slab and professional tax rate set by the government. The amount of professional tax in West Bengal varies between ₹1,300 to ₹2,500. West Bengal tax on Profession,Trade, Callings, and Employment Act, 1979 governs the professional tax in West Bengal. 

There are two types of professional tax:

• PTRC (Professional tax registration): In this the tax is automatically deducted by the employer and remitted to the government. This is applicable if you are a salaried employee.
   
• PTEC (Professional Tax Enrollment): This is applicable if you are self employed, you have to pay your own professional tax. 

What is the applicability of the professional tax in West Bengal?

The professional tax is West Bengal is applicable to the following: 

• People who are self employed.
• Salaried employees working in the government and private sector.
• Other categories like occupiers for factories, architects etc.

All these categories are obligated to pay the professional tax.

What is the professional tax slab rate for salaried employees in West Bengal?

Refer the below table to know the professional tax slab rates for the salaried individuals:

What is the professional tax slab rate for self employed individuals in West Bengal?

Below is the table for professional tax slab rate for self employed individuals in West Bengal:

Refer the above tabe for the tax slab rates. 

What is the online process of West Bengal professional tax payment?

Following are steps for paying professional tax in West Bengal:
 

1. Go to the official website of the Professional Tax Directorate of Commercial Taxes, Government of West Bengal.
2. Click on “Quick Pay” and Provide your login details. 
3. Click on submit to get your payment details. 
4. Select the mode of payment and click on the pay option.

You can also login with the registration number or government ID.

What is the due date of West Bengal professional tax payment?

The due date for the enrolled individuals to pay the professional tax is by 31st July of every fiscal year. Whereas, registered employees pay monthly. In case of any non-payment of the tax, individuals of the company will be liable to pay a penalty of 1% per month on the due tax amount.

How to change your contact number in professional tax West Bengal?

Following are the steps to change your concat / phone number in professional tax West Bengal:
 

1. Go to the official website of the Professional Tax Directorate of Commercial Taxes, Government of West Bengal.
2. Click on the "Change Phone number” option.
3. Enter Enrolment / Registration Number, PAN and click on continue.
4. Enter your new contact number and verify it with the OTP.

Once you are verified, your contact / phone number will be changed immediately. 

Conclusion:

It is important to understand the concept of professional tax for all individuals who are earning. Complying with all the tax related tools and regulations of the state is essential to prevent serious legal actions and penalties. To know state specific information about professional tax due dates and deadlines, you should visit your state's official commercial tax department website. Professional tax in West Bengal is a mandatory obligation for individuals and businesses earning above the set tax limits. 

FAQs: 

How to calculate the professional tax? 

To calculate the professional tax identify your monthly income and refer to the professional tax slab rates imposed by the state government. 

I have switched my job and my previous employer deducted the professional tax but why is my professional tax deducted more than ₹2500 ?

Your old employer must have deducted the amount and the new employer also deducted the amount ₹2500. According to the law, ₹2500 is the maximum tax limit on an income. 

If I (employer) am in state A and my employee is doing work from home in state B. In this case, professional tax will apply to which state? 

In this case, the professional tax will apply according to state B, where the employee works. This is because the professional tax applies according to the state where work is performed and not where the office is located.

What is professional tax and why is it levied?

Professional tax is to be paid by every salaried employee to the government for public welfare. The tax amount is used for public services like road maintenance, health, education, transport, sanitation etc. 

What are the documents required for professional tax registration?

The documents for professional tax registration vary according to the states. Usually basic KYC documents are required for the registration. 

How do I get a professional tax receipt online?

Visit the official professional tax website of your state and after the payment of tax you can download the professional tax receipt.