Professional Tax slabs in Assam
Assam 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 2025:
- ₹0–₹15,000: nil
- ₹15,001–₹24,999: ₹180
- ₹25,000 and above: ₹208
Law: Assam PT Act, 1947; notification of 1 Apr 2025.
Examples
| Monthly gross salary | Professional Tax in a usual month | In a year |
|---|---|---|
| ₹15,000 | Nil | ₹0 |
| ₹25,000 | ₹208 | ₹2,496 |
| ₹50,000 | ₹208 | ₹2,496 |
Figures for a man with the same salary all year. Use the Professional Tax calculator for any salary.
Labour Welfare Fund in Assam
HR Bingo has no Labour Welfare Fund contribution for Assam. If your establishment is covered by a welfare fund scheme, Huminivex can add it to your payroll.
Minimum wages in Assam
Monthly minimum wages (basic and dearness allowance together) from 1 January 2026, for the whole state, shops and commercial establishments:
| Category | Minimum a month |
|---|---|
| Unskilled | ₹10,543 |
| Semi-skilled | ₹12,257 |
| Skilled | ₹15,323 |
| Highly skilled | ₹19,710 |
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.
Employer checklist for Assam
- Set each employee's state by where they actually work. Staff based in Assam follow Assam'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 Assam
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 Assam's rules.
How HR Bingo handles Assam
- Choose Assam 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
What is the minimum wage in Assam?
For an unskilled worker, ₹10,543 a month in the whole state, from 1 January 2026. Semi-skilled, skilled and highly skilled workers have higher minimums.
Is there Professional Tax in Assam?
Yes. Assam levies Professional Tax on the month's gross salary, deducted every month.
How much Professional Tax is deducted on a salary of ₹25,000 in Assam?
₹208 in a usual month and ₹2,496 in a year.
Is Labour Welfare Fund deducted in Assam?
HR Bingo has no Labour Welfare Fund contribution for Assam.