Professional Tax Return Filing for Employers
Once you hold a professional tax registration, the work becomes monthly or annual: deduct the right amount, deposit it and file the return on time. In Maharashtra the due date is now the 15th. We run this cycle for employers with staff in every state that levies the tax.
What it is
Professional tax is a state tax on employment, trades and professions. An employer deducts it from employees’ salaries every month, deposits it with the state and files a return showing the salaries paid, the slabs applied and the tax deposited. This page is about that recurring professional tax return filing. If you have not registered yet, start with professional tax registration.
Each state has its own Act and slabs, all within the ceiling in Article 276(2) of the Constitution: no person pays more than ₹2,500 a year. Haryana and Delhi do not levy professional tax at all. Neither do Uttar Pradesh, Rajasthan, Uttarakhand and a few others, and Odisha repealed its levy from 1 April 2026.
Who it applies to
Employers in a PT state
Any company, LLP, firm or proprietor with employees in Maharashtra, Karnataka, West Bengal, Telangana, Gujarat, Tamil Nadu or another levying state. This is the employer’s registration, called PTRC in Maharashtra.
Businesses and professionals themselves
In Maharashtra a company, LLP, each director, each partner and self-employed professionals hold an enrolment certificate (PTEC) and pay ₹2,500 a year on their own account.
NCR firms with branches elsewhere
Your Faridabad head office pays no PT, but staff based at a Pune or Bengaluru branch do. The tax follows the employee’s place of work, so you file in that state.
Why it matters
Protect the company from recovery
The employer is liable for the tax. If you forget to deduct it from salaries, the state still recovers it from the company.
Pass the deduction to employees
Under the old regime, employees deduct professional tax from salary income. From tax year 2026-27 this sits in section 19 of the Income-tax Act, 2025, and it shows in Form 130, which replaced Form 16.
Avoid late fees that outrun the tax
Late fees and interest apply per return. For a small payroll they can add up to more than the tax itself.
Documents required
Registration details
- PTRC / employer registration number for each state
- PTEC number, where applicable
- State portal login
Payroll data
- Monthly salary register by state and branch
- Gross salary of each employee
- Gender, where the state’s slabs differ by gender
- Joiners and leavers during the month
Payment records
- Challans for tax already paid
- Previous year’s total liability (sets the filing frequency in Maharashtra)
- Any notices from the state department
How it works
Tag each employee to a state
We tag each employee to the state where they work and apply that state’s slab to their monthly gross salary.
Calculate each deduction
As part of your payroll compliance, we give you the PT figure for each employee, including the higher February deduction in states such as Maharashtra and Karnataka.
Deposit the tax on the state portal
We generate the challan on the state portal, such as mahagst.gov.in in Maharashtra, and pay it before the due date.
File the return
We file the monthly or annual return with the salary bands and tax paid, and send you the acknowledgement.
Pay PTEC and reconcile the year
We pay the enrolment tax for the company and its directors or partners, and reconcile PT with Form 130 data and your TDS returns at year-end.
Rates and due dates in key states
| State | Monthly salary slab | Employer due date |
|---|---|---|
| Maharashtra | Men: nil up to ₹7,500; ₹175 for ₹7,501–₹10,000; ₹200 above ₹10,000 (₹300 in February). Women: nil up to ₹25,000; ₹200 above (₹300 in February) | 15th (monthly filers); 15 March (annual filers) |
| Karnataka | Nil below ₹25,000; ₹200 at ₹25,000 and above (₹300 in February) | 20th of the following month |
| West Bengal | Nil up to ₹10,000 | 21st |
| Telangana / Andhra Pradesh | Nil up to ₹15,000 | 10th |
| Gujarat | Nil up to ₹12,000 | 15th |
Maharashtra changed its dates by a notification of 28 February 2026. The monthly due date moved from the last day of the month to the 15th, and the annual date from 31 March to 15 March. Figures for the other states come from secondary sources and states revise them often, so we confirm each slab and date on the state portal before every filing season. An employer whose PT liability in the previous year was ₹50,000 or more files monthly. Below that, one annual return is enough.
Here is the catch: the frequency is worked out each year from last year’s liability. A fast-growing team can slip from annual to monthly filing without anyone noticing, and the missed months each draw a late fee.
Timelines
Every month
Deduct PT from salaries and deposit it by the state’s date: the 15th in Maharashtra, and a date set by each other state.
Once a year
Small Maharashtra employers file one annual return by 15 March.
PTEC by 15 June
In Maharashtra, the ₹2,500 enrolment tax for the year is due by 15 June. If you enrol after 15 May, it is due within one month of enrolment.
What happens if you file late
Late fee per return
Maharashtra charges a late fee of ₹1,000 for each return filed after the due date. Twelve missed monthly returns mean twelve late fees.
Interest on unpaid tax
Tax paid late attracts interest, at 1.25% a month in Maharashtra for the first month of delay.
Penalty and recovery
A penalty of up to 10% of the tax due can follow, and the state can recover tax you never deducted directly from the business.
Frequently asked questions
Do employers in Haryana or Delhi have to file professional tax returns?
No. Haryana and Delhi do not levy professional tax, so a business with staff only in Faridabad, Gurugram or Delhi has nothing to deduct or file. Uttar Pradesh and Rajasthan do not levy it either. The duty arises only for employees who work in a state that levies PT, such as Maharashtra or Karnataka. If all your people sit in NCR, you can tick this off.
How often do I file a professional tax return in Maharashtra?
It depends on last year’s liability. If your PT liability in the previous year was ₹50,000 or more, you file monthly returns by the 15th. Below ₹50,000, you file one annual return by 15 March. These dates come from Maharashtra’s notification of 28 February 2026, which moved them earlier. We set reminders well ahead of each date.
What is the maximum professional tax per person?
₹2,500 a year. Article 276(2) of the Constitution caps the total professional tax any person pays in a year at that amount, whatever the state. That is why many states deduct ₹200 a month and ₹300 in February: eleven months at ₹200 plus ₹300 comes to exactly ₹2,500. States set their slabs below the cap, so the maximum never changes from year to year.
What is the difference between PTRC and PTEC?
PTRC is the employer’s registration, used to deduct tax from employees’ salaries and file returns. PTEC is the enrolment for the business or professional itself, who pays their own tax, ₹2,500 a year in Maharashtra. A company with staff needs both: PTRC for the employees, PTEC for the company and each director. We manage both registrations under one calendar.
Does the employee get any tax benefit for professional tax?
Yes, under the old regime. Professional tax paid is deducted from salary income, under section 16(iii) of the 1961 Act and section 19 of the Income-tax Act, 2025 from tax year 2026-27. The new regime does not allow it; it allows only the standard deduction of ₹75,000. The employer shows PT in the salary certificate, now Form 130. We make sure it is reported correctly every year.
What if we forgot to deduct professional tax from salaries?
The employer still owes it. The liability to pay professional tax sits with the employer, so the state can recover the amount from the business even if nothing was deducted from employees. Picture a Faridabad software firm that hired a few developers in Bengaluru and never registered there. The fix is to compute the shortfall, pay it with interest, and file the pending returns before the department raises a demand. We do that clean-up regularly.
We have employees in three states. Do we file three returns?
Yes. Professional tax depends on where each employee works, not where the company is registered, so you need a separate registration and return in each levying state. Each state has its own slabs and due date, and Maharashtra’s is now the 15th. We handle all three on one calendar and give you one monthly report.
Is professional tax still levied in Odisha?
No. Odisha repealed its professional tax by an ordinance dated 21 April 2026, with effect from 1 April 2026. Employers there no longer deduct PT from salaries for periods from April 2026. Dues for earlier periods can still be recovered, so pending returns and payments for FY 2025-26 and before should be closed. We can review your old Odisha filings for gaps.
What it costs
Our fee plus the government fee that applies to your case, quoted before you commit. Tell us the situation and we will price it exactly.
There is no government fee to file a PT return. You pay only the tax itself, and any late fee or interest if a date is missed.
Ready to begin?
Send us your salary register by state. We will take care of professional tax return filing, with the deduction worked out and the tax deposited on time, in every state you employ people.