professional Tax

Madhya Pradesh

Legal Framework

Professional Tax Act Information

Act Madhya Pradesh Vritti Kar Adhiniyam, 1955

Rules Madhya Pradesh Vritti Kar Niyam, 1995

Applicability

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

Exemptions

Not Applicable

Authority

Government of Madhya Pradesh

Payment Due Date 10th Monthly | 15th Jan, Apr, Jul & Oct (Quarterly)

Return Due Date 10th Monthly | 15th Jan, Apr, Jul & Oct (Quarterly)

Interest on Late Payment 2% monthly interest

Penalty on Late Payment ₹5/day late filing, ₹500 max, ₹5/day delayed registration

Professional Tax Details

Professional Tax Slabs

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

S. No.	Salary	Professional Tax Amount
01	Up to ₹2,25,000	Nil
02	₹2,25,001 to ₹3,00,000	₹1,500 per annum
03	₹3,00,001 to ₹4,00,000	₹2,000 per annum
05	₹4,00,000 and above	₹2,500 per annum

At a Glance

Professional Tax Compliance Summary

Check Applicability

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

Calculate Monthly Deduction

Deduct Professional Tax from each covered employee based on the applicable monthly 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.

TOP