Professional Tax slabs in Madhya Pradesh
Madhya Pradesh 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 2018:
- ₹0–₹18,749: nil
- ₹18,750–₹25,000: ₹125
- ₹25,001–₹33,333: ₹166 (Mar ₹174)
- ₹33,334 and above: ₹208 (Mar ₹212)
Law: MP Vritti Kar Adhiniyam.
Examples
| Monthly gross salary | Professional Tax in a usual month | In a year |
|---|---|---|
| ₹15,000 | Nil | ₹0 |
| ₹25,000 | ₹125 | ₹1,500 |
| ₹50,000 | ₹208 | ₹2,500 |
Figures for a man with the same salary all year. Use the Professional Tax calculator for any salary.
Labour Welfare Fund in Madhya Pradesh
Employers in Madhya Pradesh 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 2026:
- Employee ₹10 · employer ₹50
- Deducted in June, December
Law: MP notification LAB-8-0003-2025 of 28 Jan 2026.
Which establishments and employees are covered depends on the state Act; check coverage for your establishment.
Minimum wages in Madhya Pradesh
Monthly minimum wages (basic and dearness allowance together) from 1 October 2026, for the whole state, shops and commercial establishments:
| Category | Minimum a month |
|---|---|
| Unskilled | ₹12,575 |
| Semi-skilled | ₹13,571 |
| Skilled | ₹15,294 |
| Highly skilled | ₹16,919 |
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 Madhya Pradesh
- Set each employee's state by where they actually work. Staff based in Madhya Pradesh follow Madhya Pradesh'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 Madhya Pradesh
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 Madhya Pradesh's rules.
How HR Bingo handles Madhya Pradesh
- Choose Madhya Pradesh 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 Madhya Pradesh?
For an unskilled worker, ₹12,575 a month in the whole state, from 1 October 2026. Semi-skilled, skilled and highly skilled workers have higher minimums.
Is there Professional Tax in Madhya Pradesh?
Yes. Madhya Pradesh 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 Madhya Pradesh?
₹125 in a usual month and ₹1,500 in a year.
Is Labour Welfare Fund deducted in Madhya Pradesh?
Yes, in June and December, with an employee share and an employer share.