> ## Documentation Index
> Fetch the complete documentation index at: https://help.omnivoo.com/llms.txt
> Use this file to discover all available pages before exploring further.

> ## Agent Instructions
> Omnivoo is an India-first Employer of Record (EOR) platform. EOR hiring is India only; contractors are supported in 220+ countries and territories.
> Never tell a user to log in with a password. Authentication is passwordless: email OTP, passkeys, Google, or SSO.
> Statutory figures (TDS slabs, PF, ESI, Professional Tax, gratuity) change by financial year. Always state the year the figure applies to.
> Never name a third-party payment provider as Omnivoo’s payment rail. Refer to "our payments partner".

# Professional Tax

> Maharashtra Professional Tax slabs, monthly deduction, and the annual limit in India.

**Professional Tax (PT)** is a state-level tax on salaried individuals in India. It is deducted from your salary by the employer and deposited with the state government. Omnivoo calculates PT, deducts it on your payslip, and files the required returns.

## What Is Professional Tax?

Professional Tax is levied by state governments on individuals earning income from employment, profession, or trade. Despite its name, it applies to all salaried employees, not just professionals.

Key facts:

* **Maximum annual limit:** ₹2,500 (as per Article 276 of the Constitution of India)
* **Deductible from income tax:** PT paid is deductible under Section 16(iii) of the Income Tax Act 1961
* **State-specific:** Not all states levy PT, and the slabs differ by state

## Maharashtra PT Slabs

Omnivoo employees work remotely and are treated as Maharashtra-based for statutory purposes, so Maharashtra PT applies:

| Monthly Gross Salary | PT Per Month            |
| -------------------- | ----------------------- |
| Up to ₹7,500         | Nil                     |
| ₹7,501 - ₹10,000     | ₹175                    |
| Above ₹10,000        | ₹200 (₹300 in February) |

The February figure is higher so the year totals the ₹2,500 cap: 11 months x ₹200 + ₹300 in February = ₹2,500. The February bump applies only to employees in the ₹200 slab.

## How Omnivoo Handles PT

1. **Automatic calculation:** Omnivoo applies the correct slab based on your monthly gross salary.
2. **Monthly deduction:** PT is deducted from your gross salary each month and shown as a separate line on your payslip.
3. **February cap:** Omnivoo applies the February adjustment automatically so your annual PT never exceeds ₹2,500.
4. **Filing and deposit:** Omnivoo deposits PT with the state government and files the required returns. You do not need to do anything.

## PT on Payslip

Professional Tax appears as a separate deduction line on your payslip:

* **Monthly deduction:** ₹175 or ₹200, depending on your gross salary (₹300 in February for the top slab)
* **Annual total:** Maximum ₹2,500
* **Tax benefit:** The amount is deductible from your taxable income

## Related: Labour Welfare Fund

Maharashtra also levies a small **Labour Welfare Fund (LWF)** contribution, which is a separate deduction collected twice a year. See [Labour Welfare Fund (LWF)](/tax-compliance/labour-welfare-fund) for details.