As per the Karnataka tax on professions, trades, callings and employment act 1976 every salaried person and persons who are practicing professions like doctor, lawyer, chartered accountant etc … need to pay professional tax. According to the Karnataka Professional Tax act, the professional tax will be levied from every employee who is getting a monthly salary of more than 15001 Rs.
As per the latest professional tax Slab in Karnataka 2019-2020, up to a monthly gross salary of 15000 Rs, there is no need to pay professional tax and for a monthly salary of 15001 Rs or above 15001 Rs the professional tax is 200 Rs & the due date for payment of professional tax in Karnataka is 20th of every subsequent month.
Professional Tax In Karnataka 2019-2020:
|Monthly Salary||Professional Tax Per Month|
|Up to 15000 /-||Nil|
|15001/- or Above||200 Rs|
Due Date For Payment Of Professional Tax In Karnataka
Every employer and other persons need to make all the professional tax due payments on or before 20th Of Every Subsequent Month
How to pay professional tax in Karnataka
Every registered employer, self-employed persons, dealer under VAT, and dealer under GSTIN can pay their professional tax payments online at Karnataka professional tax e-payment portal
Who is liable to pay professional tax in Karnataka
In the case of salaried employees, their employer will deduct PT from their monthly salaries and they will pay the total PT contributions for that particular month at e-payment portal. Even self-employed persons also can pay their professional tax dues at e-payment portal.
Under the Karnataka tax on professions, trades, callings and employment act 1976, the employees of the following categories need to pay professional tax:
- Other corporate bodies
- Hindu Undivided Family (HUF)
- Any club or association
- Any society
Karnataka professional tax act exemptions
The persons who belong to the following classes are exempted from Karnataka professional tax act.
- Charitable and philanthropic hospitals & nursing homes
- Blind persons who are earning salaries and wages.
- Deaf and dumb persons who are earning salaries and wages.
- Physically handicapped person with less than 40% permanent disability.
- Ex-servicemen not falling under Sl no 1 of the schedule.
- Foreign technicians employed in the state and approved by central govt for exemption of income tax. (up to 2 yrs from the date of joining)
- Directors of companies nominated by financing agencies controlled by state government.
- Combatant and civilian non combatant members of the Armed forces.
- Central Para Military Force (CPMF) Personnel.
- Single taxi or single Three wheelers permitted goods vehicle holders.
- Institutes teaching Kannada or English shorthand or Typewriting.
Penalty for not paying professional tax in Karnataka
|Employees||1.25% of interest per month|
|Employers who don’t file returns||250 Rs|
|Penalty for non-registration||Employer – 1000 Rs
Persons – 500 Rs