State-wise ready reckoner
What each state adds to payroll and HR: professional tax, labour welfare fund and the shops and establishments Act. Slabs and contributions are the ones WebHR’s payroll deducts.
Enter
Andaman and Nicobar Islands
- Professional tax
- Not levied.
- Labour welfare fund
- No contribution for most establishments.
Andhra Pradesh
- Professional tax
- Up to ₹15,000: Nil
- ₹15,001 – ₹20,000: ₹150
- ₹20,001 and above: ₹200
- Labour welfare fund
- Employee ₹30, employer ₹70 — dec
- Shops & establishments
- Andhra Pradesh Shops and Establishments Act, 1988
Arunachal Pradesh
- Professional tax
- Not levied.
- Labour welfare fund
- No contribution for most establishments.
Assam
- Professional tax
- Up to ₹10,000: Nil
- ₹10,001 – ₹15,000: ₹150
- ₹15,001 – ₹25,000: ₹180
- ₹25,001 and above: ₹208
- Labour welfare fund
- No contribution for most establishments.
Bihar
- Professional tax
- Up to ₹25,000: Nil
- ₹25,001 – ₹41,666: ₹83
- ₹41,667 – ₹83,333: ₹166
- ₹83,334 and above: ₹208
Collected annual; amounts shown per month.
Due: Once a year
- Labour welfare fund
- No contribution for most establishments.
Chandigarh
- Professional tax
- Not levied.
- Labour welfare fund
- No contribution for most establishments.
Chhattisgarh
- Professional tax
- Up to ₹16,666: Nil
- ₹16,667 – ₹25,000: ₹130
- ₹25,001 – ₹33,333: ₹150
- ₹33,334 and above: ₹208
- Labour welfare fund
- Employee ₹15, employer ₹45 — jun and dec
Dadra and Nagar Haveli and Daman and Diu
- Professional tax
- Not levied.
- Labour welfare fund
- No contribution for most establishments.
Delhi
- Professional tax
- Not levied.
- Labour welfare fund
- Employee ₹0.75, employer ₹2.25 — jun and dec
- Shops & establishments
- Delhi Shops and Establishments Act, 1954
Goa
- Professional tax
- Not levied.
- Labour welfare fund
- Employee ₹60, employer ₹180 — jun and dec
Gujarat
- Professional tax
- Up to ₹11,999: Nil
- ₹12,000 and above: ₹200
- Labour welfare fund
- Employee ₹6, employer ₹12 — jun and dec
- Shops & establishments
- Gujarat Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2019
Haryana
- Professional tax
- Not levied.
- Labour welfare fund
- Employee 0.2% of wages up to ₹35; employer twice the employee’s — every month
- Shops & establishments
- Punjab Shops and Commercial Establishments Act, 1958, as it applies in Haryana
Himachal Pradesh
- Professional tax
- Not levied.
- Labour welfare fund
- No contribution for most establishments.
Jammu and Kashmir
- Professional tax
- Not levied.
- Labour welfare fund
- No contribution for most establishments.
Jharkhand
- Professional tax
- Up to ₹25,000: Nil
- ₹25,001 – ₹41,666: ₹100
- ₹41,667 – ₹66,666: ₹150
- ₹66,667 – ₹83,333: ₹175
- ₹83,334 and above: ₹208
- Labour welfare fund
- No contribution for most establishments.
Karnataka
- Professional tax
- Up to ₹24,999: Nil
- ₹25,000 and above: ₹200 (₹300 in February)
Due: By the 20th of the following month
- Labour welfare fund
- Employee ₹50, employer ₹100 — dec
- Shops & establishments
- Karnataka Shops and Commercial Establishments Act, 1961
Kerala
- Professional tax
- Up to ₹1,999: Nil
- ₹2,000 – ₹2,999: ₹20
- ₹3,000 – ₹4,999: ₹30
- ₹5,000 – ₹7,499: ₹50
- ₹7,500 – ₹9,999: ₹75
- ₹10,000 – ₹12,499: ₹100
- ₹12,500 – ₹16,666: ₹125
- ₹16,667 – ₹20,833: ₹166.67
- ₹20,834 and above: ₹208.33
Collected half-yearly; amounts shown per month.
Due: Half-yearly (April–September, October–March), to the local body
- Labour welfare fund
- Employee ₹50, employer ₹50 — every month
- Shops & establishments
- Kerala Shops and Commercial Establishments Act, 1960
Ladakh
- Professional tax
- Not levied.
- Labour welfare fund
- No contribution for most establishments.
Lakshadweep
- Professional tax
- Not levied.
- Labour welfare fund
- No contribution for most establishments.
Madhya Pradesh
- Professional tax
- Up to ₹18,750: Nil
- ₹18,751 – ₹25,000: ₹125
- ₹25,001 – ₹33,333: ₹167
- ₹33,334 and above: ₹208
- Labour welfare fund
- Employee ₹10, employer ₹30 — jun and dec
- Shops & establishments
- Madhya Pradesh Shops and Establishments Act, 1958
Maharashtra
- Professional tax
- Up to ₹7,500: Nil
- ₹7,501 – ₹10,000: ₹175
- ₹10,001 and above: ₹200 (₹300 in February)
Women earning up to ₹25,000 a month: nil.
Due: Monthly payment and return by the 15th of the following month (from March 2026; previously the month end); annual return by 15 March
- Labour welfare fund
- Employee ₹25, employer ₹75 — jun and dec
- Shops & establishments
- Maharashtra Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2017
Manipur
- Professional tax
- Up to ₹4,166: Nil
- ₹4,167 – ₹6,250: ₹100
- ₹6,251 – ₹8,333: ₹167
- ₹8,334 – ₹10,416: ₹200
- ₹10,417 and above: ₹208
- Labour welfare fund
- No contribution for most establishments.
Meghalaya
- Professional tax
- Up to ₹4,166: Nil
- ₹4,167 – ₹6,250: ₹16.5
- ₹6,251 – ₹12,500: ₹25
- ₹12,501 – ₹16,666: ₹41.5
- ₹16,667 – ₹20,833: ₹62.5
- ₹20,834 – ₹30,000: ₹100
- ₹30,001 – ₹41,666: ₹125
- ₹41,667 and above: ₹208
- Labour welfare fund
- No contribution for most establishments.
Mizoram
- Professional tax
- Up to ₹5,000: Nil
- ₹5,001 – ₹8,000: ₹75
- ₹8,001 – ₹10,000: ₹120
- ₹10,001 – ₹12,000: ₹150
- ₹12,001 – ₹15,000: ₹175
- ₹15,001 and above: ₹208
- Labour welfare fund
- No contribution for most establishments.
Nagaland
- Professional tax
- Up to ₹4,000: Nil
- ₹4,001 – ₹5,000: ₹35
- ₹5,001 – ₹7,000: ₹75
- ₹7,001 – ₹9,000: ₹110
- ₹9,001 – ₹12,000: ₹180
- ₹12,001 and above: ₹208
- Labour welfare fund
- No contribution for most establishments.
Odisha
- Professional tax
- Repealed from 1 April 2026 by the Odisha State Tax on Professions, Trades, Callings and Employments (Repeal) Ordinance, 2026 (Odisha Gazette, 21 April 2026). Stop deducting from April 2026 salaries.
- Labour welfare fund
- Employee ₹20, employer ₹40 — jun and dec
Puducherry
- Professional tax
- Up to ₹16,666: Nil
- ₹16,667 – ₹33,333: ₹41.66
- ₹33,334 – ₹50,000: ₹83.33
- ₹50,001 – ₹66,666: ₹125
- ₹66,667 – ₹83,333: ₹166.66
- ₹83,334 and above: ₹208.33
- Labour welfare fund
- No contribution for most establishments.
Punjab
- Professional tax
- Not levied.
- Labour welfare fund
- Employee ₹5, employer ₹20 — every month
- Shops & establishments
- Punjab Shops and Commercial Establishments Act, 1958
Rajasthan
- Professional tax
- Not levied.
- Labour welfare fund
- No contribution for most establishments.
- Shops & establishments
- Rajasthan Shops and Commercial Establishments Act, 1958
Sikkim
- Professional tax
- Up to ₹20,000: Nil
- ₹20,001 – ₹30,000: ₹125
- ₹30,001 – ₹40,000: ₹150
- ₹40,001 and above: ₹200
- Labour welfare fund
- No contribution for most establishments.
Tamil Nadu
- Professional tax
- Up to ₹3,500: Nil
- ₹3,501 – ₹5,000: ₹30
- ₹5,001 – ₹7,500: ₹70.83
- ₹7,501 – ₹10,000: ₹155
- ₹10,001 – ₹12,500: ₹170.83
- ₹12,501 and above: ₹208.33
Collected half-yearly; amounts shown per month.
Due: Half-yearly (April–September, October–March), to the local body — the municipal corporation or panchayat where the office is
- Labour welfare fund
- Employee ₹20, employer ₹40 — dec
- Shops & establishments
- Tamil Nadu Shops and Establishments Act, 1947
Telangana
- Professional tax
- Up to ₹15,000: Nil
- ₹15,001 – ₹20,000: ₹150
- ₹20,001 and above: ₹200
- Labour welfare fund
- Employee ₹2, employer ₹5 — dec
- Shops & establishments
- Telangana Shops and Establishments Act, 1988
Tripura
- Professional tax
- Up to ₹7,500: Nil
- ₹7,501 – ₹15,000: ₹150
- ₹15,001 and above: ₹208
- Labour welfare fund
- No contribution for most establishments.
Uttar Pradesh
- Professional tax
- Not levied.
- Labour welfare fund
- No contribution for most establishments.
- Shops & establishments
- Uttar Pradesh Dookan Aur Vanijya Adhishthan Adhiniyam, 1962
Uttarakhand
- Professional tax
- Not levied.
- Labour welfare fund
- No contribution for most establishments.
West Bengal
- Professional tax
- Up to ₹10,000: Nil
- ₹10,001 – ₹15,000: ₹110
- ₹15,001 – ₹25,000: ₹130
- ₹25,001 – ₹40,000: ₹150
- ₹40,001 and above: ₹200
- Labour welfare fund
- Employee ₹3, employer ₹15 — jun and dec
- Shops & establishments
- West Bengal Shops and Establishments Act, 1963
Professional tax and LWF figures are generated from WebHR’s payroll tables (2026-09-29). States change them by notification; the state’s own notification is final.