Professional Tax slabs in Kerala
Kerala levies Professional Tax on six months' salary, collected twice a year in August and February. The employer deducts it from salary and pays it to the state. The current slabs, in force from 1 October 2024:
- ₹0–₹11,999: nil
- ₹12,000–₹17,999: ₹320
- ₹18,000–₹29,999: ₹450
- ₹30,000–₹44,999: ₹600
- ₹45,000–₹99,999: ₹750
- ₹1,00,000–₹1,24,999: ₹1,000
- ₹1,25,000 and above: ₹1,250
- On six months' pay, collected in August, February
Law: GO (Sadha) No. 1149/2024/LSGD.
Examples
| Monthly gross salary | Professional Tax in a usual month | In a year |
|---|---|---|
| ₹15,000 | Nil | ₹1,500 |
| ₹25,000 | Nil | ₹2,500 |
| ₹50,000 | Nil | ₹2,500 |
Figures for a man with the same salary all year. Use the Professional Tax calculator for any salary.
Labour Welfare Fund in Kerala
HR Bingo has no Labour Welfare Fund contribution for Kerala. If your establishment is covered by a welfare fund scheme, Huminivex can add it to your payroll.
Working hours and leave in Kerala
Under Kerala Shops and Commercial Establishments Act, 1960:
- Up to 8 hours a day, 48 a week
- Overtime at 2x ordinary wages
- 12 days' earned leave a year (after a year of service)
- 12 days' casual leave a year
- 12 days' sick leave a year
- 13 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 Kerala
- Set each employee's state by where they actually work. Staff based in Kerala follow Kerala'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 Kerala
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 Kerala's rules.
How HR Bingo handles Kerala
- Choose Kerala 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
Is there Professional Tax in Kerala?
Yes. Kerala levies Professional Tax on six months' salary, collected twice a year in August and February.
How much Professional Tax is deducted on a salary of ₹25,000 in Kerala?
Nil in a usual month; ₹2,500 in a year.
Is Labour Welfare Fund deducted in Kerala?
HR Bingo has no Labour Welfare Fund contribution for Kerala.