Jharkhand sets PT on annual salary: nil up to ₹3 lakh, ₹1,200 up to ₹5 lakh, ₹1,800 up to ₹8 lakh, ₹2,100 up to ₹10 lakh and ₹2,500 above. The employer deducts it and holds a certificate of registration; tax other than enrolled persons' is due by the 15th of the month after each quarter.
Professional tax slabs in Jharkhand
Professional tax in Jharkhand is levied under the Jharkhand Tax on Professions, Trades, Callings and Employments Act, 2011. It is fixed on annual salary or income. The rates below are Entry 1 of the Schedule to the 2011 Act; notification S.O. 31 of 19 June 2020 added entries for GST taxpayers but did not change salaries, as published on the official source listed at the end of this page (checked 21 October 2026). Article 276 of the Constitution caps professional tax at ₹2,500 a year per person.
| Annual salary | PT a year |
|---|---|
| Up to ₹3,00,000 | Nil |
| ₹3,00,001 to ₹5,00,000 | ₹1,200 |
| ₹5,00,001 to ₹8,00,000 | ₹1,800 |
| ₹8,00,001 to ₹10,00,000 | ₹2,100 |
| Above ₹10,00,000 | ₹2,500 |
Slabs are on annual salary: ₹25,000 a month (₹3 lakh a year) is still nil.
Who deducts it and registration
Section 5 makes the employer deduct the tax from salary. Section 7 provides a certificate of registration for employers and a certificate of enrolment for persons paying their own tax.
The employee does not pay separately when the employer deducts: the deduction on the payslip is the employee's tax, and the employer is liable if it fails to deduct or pay.
Due dates and payment
- Enrolled persons pay before 30 June; those enrolled after 31 May pay within one month of enrolment (section 6).
- Others pay by the 15th of the month following each quarter (section 6(c)). The employer's remittance and return details are in the 2012 Rules.
Keep the challan or payment receipt for each period and reconcile it with the payroll register: a mismatch between what payslips show and what was paid is the most common finding when the department checks an employer.
Penalties and interest
From the Act and Rules as published on the official site:
- Failure to register: ₹10 to ₹20 a day for an employer (section 7(5)).
- False information: ₹100 to ₹1,000 (section 7(6)).
- Late return: ₹50 to ₹500 a day (section 8(3)).
- Non-payment after a demand notice: 15% to 25% of the tax (section 12). Interest is at the prescribed rate (section 11).
Worked example: Jharkhand
A Jamshedpur engineering contractor has three salary levels for the full year.
| Monthly salary | Annual salary | PT a year | If spread evenly |
|---|---|---|---|
| ₹24,000 | ₹2,88,000 | Nil | Nil |
| ₹45,000 | ₹5,40,000 | ₹1,800 | ₹150 a month |
| ₹90,000 | ₹10,80,000 | ₹2,500 | About ₹208 a month |
For each quarter, the tax deducted is paid by the 15th of the following month, for example by 15 July for April to June.
Getting PT right on every payslip
- Use the expected annual salary to pick the slab, and recheck after every raise or arrears payment.
- Register in each state where you employ people: PT follows the place of work, not the head office.
- Show PT as a separate deduction on the payslip, next to PF, ESI and TDS.
- Under the new income-tax regime PT is not deductible from salary income; under the old regime it is.
Check take-home pay with the salary calculator, the employer and employee shares with the PF calculator and ESI calculator, and show every deduction clearly using the salary slip format. FundRaksha HR calculates professional tax with PF, ESI and TDS on each payroll run and produces the PT, PF ECR and ESI files, so the deduction on the payslip and the amount paid agree. Compare all states on the professional tax slabs by state page.
Sources
Last reviewed: 2026-10-21. Information for Indian businesses; not legal advice.