Professional Tax and Labour Welfare Fund in Andhra Pradesh

Professional Tax slabs in Andhra Pradesh

Andhra Pradesh levies Professional Tax on the month's gross salary, deducted every month. The employer deducts it from salary and pays it to the state. The current slabs, in force from 1 April 2013:

• ₹0–₹15,000: nil
• ₹15,001–₹20,000: ₹150
• ₹20,001 and above: ₹200

Law: Andhra Pradesh Tax on Professions Act.

Examples

Figures for a man with the same salary all year. Use the Professional Tax calculator for any salary.

Labour Welfare Fund in Andhra Pradesh

Employers in Andhra Pradesh deduct the employee's Labour Welfare Fund contribution from salary and add their own share. It is deducted in December. Current figures, from 1 January 2015:

• Employee ₹30 · employer ₹70
• Deducted in December

Law: Andhra Pradesh LWF Act.

Which establishments and employees are covered depends on the state Act; check coverage for your establishment.

Minimum wages in Andhra Pradesh

Monthly minimum wages (basic and dearness allowance together) from 1 October 2026, for Zone I, shops and commercial establishments:

Other zones and industries can have different rates, and the dearness allowance is usually revised twice a year. HR Bingo warns when a salary's basic and DA fall below the minimum for the employee's category.

Working hours and leave in Andhra Pradesh

Under Andhra Pradesh Shops and Establishments Act, 1988:

• Up to 10 hours a day, 48 a week
• Overtime at 2x ordinary wages
• 15 days' earned leave a year (after 240 days of service)
• 12 days' casual leave a year
• 12 days' sick leave a year
• 8 national and festival holidays a year
• One day off a week

In HR Bingo, Add the usual leave for your state on the Leave types page creates these leave types for you to review.

Employer checklist for Andhra Pradesh

• Set each employee's state by where they actually work. Staff based in Andhra Pradesh follow Andhra Pradesh's rules even if the company is registered elsewhere.
• Check the month's payroll register for Professional Tax and LWF lines before salaries are paid.
• Pay the amounts deducted to the state by its due date and keep the payment receipts with that month's payroll.
• Recheck the figures when the state notifies a change. Rates on this page are updated from the date a change takes effect.

Other state rules in Andhra Pradesh

Minimum wages, working hours, weekly offs and leave under the Shops and Establishments Act also differ from state to state. In HR Bingo you set shifts, weekly offs, holidays and leave policies for each company, so they can follow Andhra Pradesh's rules.

How HR Bingo handles Andhra Pradesh

• Choose Andhra Pradesh as the company's state (or set it per employee, for staff working in another state) and payroll applies the figures on this page every month.
• Rates are kept with the date they take effect. When a state revises its slabs, payroll uses the new figures from that date, and earlier months keep the old ones.
• Payslips show Professional Tax and LWF as separate lines, and the monthly registers list them for filing.
• PF, ESIC and TDS are the same in every state and are worked out on the same payslip.
• Huminivex's payroll team checks these figures. With managed HR, Huminivex also runs payroll and the filings for you.

Frequently asked questions