The West Bengal Professional Tax Slab Rates for the FY 2020-21 are mentioned below. Salaried individuals having a monthly salary of more than INR 10,000 are liable to pay professional tax in West Bengal. Salary and wages shall include - Pay, Dearness Allowance and any other amount paid by way of allowance, all remunerations received on a regular basis whether payable in cash or kind; honorarium, perquisites, and profit in lieu of salary as defined in Section-17 of the Income Tax Act, 1961.
|Monthly Gross Salary or Wages||Amount of P.Tax|
|From Rs. 10,001 to Rs. 15,000||Rs. 110|
|From Rs. 15,001 to Rs. 25000||Rs. 130|
|From Rs. 25,001 to Rs. 40,000||Rs. 150|
|Above Rs. 40,000||Rs. 200|
Remember: Encashment of leave amount (excluding payable on retirement or on the death of the employee); subsistence allowance, leave concessional pay. Salary and Wage shall not include Medical reimbursement, traveling allowance, reimbursement of conveyance charges, the stipend paid to the trainee, salary paid to apprentice under Apprentices Act, leave travel assistance payment, statutory Bonus, gratuity, lay of compensation an ex-gratia payment. Pension granted to an employee is not salary and hence pensioners are not liable to pay Profession Tax on the pension.
Profession Tax will be paid online through “GRIPS” (web-portal of the Finance Department, Government of West Bengal). For registered employers, the professional tax will be paid monthly. If an employer fails to pay tax, within the due time, he shall be liable to pay simple interest @ 1% per month or part thereof, on due tax.
Disclaimer: Rates given above are updated up to the professional tax scheduled available on the professional tax web portal .dated 1st January 2021 to the best of our information. There may be variations due to updates by the government. Kindly note that we are not responsible for any incorrect information. If you need information about the "Effective Date" then please visit the professional tax website or consult with our professional tax experts.
Date : 06-04-2021
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