Professional Tax and Labour Welfare Fund in Jammu and Kashmir

Professional Tax in Jammu and Kashmir

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

Labour Welfare Fund in Jammu and Kashmir

HR Bingo has no Labour Welfare Fund contribution for Jammu and Kashmir. If your establishment is covered by a welfare fund scheme, Huminivex can add it to your payroll.

Minimum wages in Jammu and Kashmir

Monthly minimum wages (basic and dearness allowance together) from 17 October 2022, for the whole UT, 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 Jammu and Kashmir

Under Jammu and Kashmir Shops and Establishments Act, 1966:

• Up to 9 hours a day, 48 a week
• Overtime at 2x ordinary wages
• 30 days' earned leave a year (one month after each year of service)
• 14 days' casual leave a year
• One closed day 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 Jammu and Kashmir

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

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 Jammu and Kashmir's rules.

How HR Bingo handles Jammu and Kashmir

• Choose Jammu and Kashmir 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