professional Tax

Jharkhand

Legal Framework

Professional Tax Act Information

Act The Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011

Rules The Jharkhand Tax on Professions, Trades, Callings and Employments Rules, 2011

Applicability

Any individual, employer, or business liable to pay Professional Tax under the applicable State Professional Tax Act.

Exemptions

Not Applicable

Authority

Government of Jharkhand

Payment Due Date Annually

Return Due Date 31 October

Interest on Late Payment 2% monthly interest

Penalty on Late Payment ₹500 up to ₹5,000

Professional Tax Details

Professional Tax Slabs

Professional Tax payable based on the employee's earned salary.

S. No.	Earned Annual Salary	Professional Tax Amount
01	Up to ₹3,00,000	Nil
02	₹3,00,001 to ₹5,00,000	₹1,200 per annum
03	₹5,00,001 to ₹8,00,000	₹1,800 per annum
04	₹8,00,001 to ₹10,00,00	₹2,100 per annum
05	Above ₹10,00,01	₹2,500 per annum

At a Glance

Professional Tax Compliance Summary

Check Applicability

Identify employees covered under the applicable Jharkhand Professional Tax salary slabs and exclude eligible exempt categories.

Calculate Monthly Deduction

Deduct Professional Tax from each covered employee based on the applicable annual gross salary slab.

Maintain Payroll Records

Record employee-wise salary, slab, deduction and payment details for payroll reconciliation and statutory verification.

Remit and File on Time

Deposit the deducted Professional Tax and submit the prescribed return within the applicable statutory timeline.

Disclaimer: This page is intended as a general Professional Tax compliance reference. Salary slabs, exemptions, due dates, interest, penalties, forms and filing requirements may be revised through government notifications. Verify the latest official notification before processing payroll deductions, payments or statutory returns.

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