Professional Tax (PT) Registration
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Price starts from ₹ 2,000/-*
*Include
1) Professional Tax Certificate
Profession Tax (PT) Registration
Profession Tax (PT) is a state-imposed tax on individuals who earn money through employment, profession, trade, or calling. Every employer and self-employed professional (including doctors, lawyers, and chartered accountants) in Maharashtra is required to register and pay this tax based on their income level.
In Maharashtra, the state government imposes a profession tax (PT) on individuals who earn income from employment, business, or profession. It generates revenue for the state and is governed by the Maharashtra State Tax on Professions, Trades, Callings, and Employments Act of 1975. The tax applies to both salaried employees and self-employed individuals, and the amount owed is determined by income brackets.
Here's a step-by-step guide on Profession Tax Registration in Maharashtra:
Who Needs to Register?
• Employers, including partnerships and sole proprietorships, must register and deduct profession tax from employee salaries.
• Self-employed professionals, including doctors, lawyers, architects, and freelancers, must register for and pay profession tax.
Who is Exempted From Paying Professional Tax?
Any foreign employee is exempt from paying the Professional Tax.
Any person who is above the age of 65 years.
Any temporary worker who is working in the textile industry.
Parents or guardians of any child or children with disability (permanent one or mental)
Any woman who is working, as an agent, exclusively, under the Indian government’s Mahila Pradhan KshetriyaBachat Yojana
Any person suffering from a permanent physical disability, including blindness.
Any member of the forces as stated in the Air Force Act, 1950, the Navy Act, 1957, and the Army Act, 1950, which includes participants of reservists or auxiliary forces, serving in the respective State.
Types of Profession Tax Registration (PT)
1) PTEC -Professional Tax Enrolment Certificate
This certificate should be obtained by every person, except firms (whether registered under the Partnership Act of 1932 or not) and Hindu Undivided Families (HUF) engaged actively or otherwise in any profession, trade callings, or employment and falling under any of the classes mentioned in Schedule I of the Act, and shall be liable to pay tax to the State Government at the rates specified against the class of such persons mentioned in the said schedule.A maximum of Rs.2500/- is payable in professional tax for the entire year. Furthermore, a director or partner who is required to obtain an enrolment certificate and pay Rs.2500/- must pay only once, not for each company or firm in which he is a director or partner. Due date for filing PTEC Payment in Maharashtra is 30th June every month and the same is payable in advance for every financial year.
2) PTRC- Professional Tax Registration Certificate
This certificate should be obtained by everyone, including businesses and HUFs with employees. There is no minimum level of employment required to obtain this certificate. This certificate should be obtained, even if only one employee is enrolled. Except for partnership firms, any establishment with employees should obtain both enrolment and registration certificates. For partnership firms, each partner should obtain an Enrolment Certificate, while the firm should obtain a Registration Certificate. PTRC allows employers to deduct and deposit professional tax from their employees’ salaries and deposit it with the government. A regular company must pay both PTEC and PTRC, as well as the applicable professional tax for all of its employees. But, in case the Company and LLP does not have any employee then it will only require to pay PTEC and not PTRC and pay for Directors and Partners. Here you will get details of PTEC and PTRC registration in Maharashtra
Documents Required for Profession Tax Registration (PT)
Depending on whether you’re applying as an individual or as an employer, the paperwork required for PT registration may change. These are the documents as follows:
For Employers:
PAN card of the company/firm
Proof of company/firm’s address
Certificate of incorporation (for companies)
Details of employees (number, salary structure)
Bank account details
For Self-Employed Individuals:
PAN Card
Proof of residence (Aadhar card, utility bill)
Professional qualification certificates
Passport-sized photographs
Bank account details
Payment of Profession Tax
• For Employers: Employers are required to take profession tax out of their workers’ pay cheques and send the money to the government. The last day of the month in which the salary is paid is the deadline for PT payment.
• For self-employed people, you must pay profession taxes every year according to your earning classification. Typically, the payment is due by June 30 of each year.
In PTRC payment/return, every employer has to make payment or file return on monthly basis.
Profession Tax Slab in Maharashtra
The amount of profession tax you need to pay varies depending on the salary or income level:
Salary/Wages (for employees):
Salary up to ₹7,500 per month: Nil (For Men)
Salary up to ₹10,000 per month: Nil ((For Women)
Salary between ₹7,500 to ₹10,000: ₹175 per month
Salary above ₹10,000: ₹200 per month (and ₹300 for the month of February)
Self-employed professionals: Generally, they need to pay around ₹2,500 annually, but the exact amount depends on their profession and income.
Penalty for Non Compliance
Penalties may result from late registration or nonpayment of profession tax. A penalty of up to ₹5 per day may be imposed for late registration, and 10% of the tax amount owed plus interest may be imposed for nonpayment. Penalties for profession tax noncompliance or late payment include interest on the outstanding balance and late payment fees.
Profession tax in Maharashtra is mandatory for eligible professionals and salaried individuals, and failing to comply can lead to penalties
Profession Tax is compulsory to apply and pay in state wise. It is compulsory to pay in all over Maharashtra
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This certificate should be obtained by every person except firms (whether registered under Partnership Act 1932 or not) and Hindu Undivided Family (HUF) engaged actively or otherwise in any profession, trade callings or employment and falling under any of the classes mentioned in the schedule I of the Act
Every employer and self-employed professional (such as doctors, lawyers, chartered accountants, etc.) must register and pay this tax based on their income level in Maharashtra in PTEC. Every employer the employers are responsible for paying this tax to the authorities on behalf of their employees in PTRC
Due date for filing PTEC Payment in Maharashtra is 30th June every month and the same is payable in advance for every financial year.
Due date for filing PTRC Return in Maharashtra – 31st March of the respective financial year and /or Last date of the respective month.
Profession Tax are paid online through government portal (https://mahagst.gov.in)