Professional Tax slabs in Gujarat
Gujarat 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 2023:
- ₹0–₹11,999: nil
- ₹12,000 and above: ₹200
Law: Gujarat PT Act, 2023 amendment.
Examples
| Monthly gross salary | Professional Tax in a usual month | In a year |
|---|---|---|
| ₹15,000 | ₹200 | ₹2,400 |
| ₹25,000 | ₹200 | ₹2,400 |
| ₹50,000 | ₹200 | ₹2,400 |
Figures for a man with the same salary all year. Use the Professional Tax calculator for any salary.
Labour Welfare Fund in Gujarat
Employers in Gujarat 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 2020:
- Employee ₹6 · employer ₹12
- Deducted in June, December
Law: Gujarat LWF Act.
Which establishments and employees are covered depends on the state Act; check coverage for your establishment.
Minimum wages in Gujarat
Monthly minimum wages (basic and dearness allowance together) from 1 October 2026, for Zone I (Ahmedabad, Surat and other corporations), shops and commercial establishments:
| Category | Minimum a month |
|---|---|
| Unskilled | ₹13,637 |
| Semi-skilled | ₹13,897 |
| Skilled | ₹14,209 |
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 Gujarat
Under Gujarat Shops and Establishments (RE&CS) Act, 2019, as amended 2025:
- Up to 10 hours a day, 48 a week
- Overtime at 2x ordinary wages
- 18 days' earned leave a year (1 day for every 20 days worked)
- 7 days' casual leave a year
- 7 days' sick leave a year
- 8 national and festival holidays a year
- 24 hours off in a row each 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 Gujarat
- Set each employee's state by where they actually work. Staff based in Gujarat follow Gujarat'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 Gujarat
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 Gujarat's rules.
How HR Bingo handles Gujarat
- Choose Gujarat 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 Gujarat?
For an unskilled worker, ₹13,637 a month in Zone I (Ahmedabad, Surat and other corporations), from 1 October 2026. Semi-skilled, skilled and highly skilled workers have higher minimums.
Is there Professional Tax in Gujarat?
Yes. Gujarat 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 Gujarat?
₹200 in a usual month and ₹2,400 in a year.
Is Labour Welfare Fund deducted in Gujarat?
Yes, in June and December, with an employee share and an employer share.