Professional Tax and Labour Welfare Fund in Chhattisgarh

Professional Tax in Chhattisgarh

Chhattisgarh does not levy Professional Tax on salaries. Nothing is deducted from employees' pay for it, and payroll for Chhattisgarh shows Professional Tax as nil.

Labour Welfare Fund in Chhattisgarh

Employers in Chhattisgarh deduct the employee's Labour Welfare Fund contribution from salary and add their own share. It is deducted in June and December. Current figures, from 1 January 2000:

• Employee ₹15 · employer ₹45
• Deducted in June, December

Law: Chhattisgarh Shram Kalyan Nidhi Adhiniyam, 1982.

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

Employer checklist for Chhattisgarh

• Set each employee's state by where they actually work. Staff based in Chhattisgarh follow Chhattisgarh'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 Chhattisgarh

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 Chhattisgarh's rules.

How HR Bingo handles Chhattisgarh

• Choose Chhattisgarh 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