Professional Tax slabs in Manipur
Manipur levies Professional Tax on the year's salary, spread over the twelve months. The employer deducts it from salary and pays it to the state. The current slabs, in force from 1 April 2012:
- ₹0–₹50,000: nil
- ₹50,001–₹75,000: ₹1,200
- ₹75,001–₹1,00,000: ₹2,000
- ₹1,00,001–₹1,25,000: ₹2,400
- ₹1,25,001 and above: ₹2,500
- On the year's pay, a yearly amount collected over twelve months
Law: Manipur Professions Tax Act.
Examples
| Monthly gross salary | Professional Tax in a usual month | In a year |
|---|---|---|
| ₹15,000 | ₹208 | ₹2,500 |
| ₹25,000 | ₹208 | ₹2,500 |
| ₹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 Manipur
HR Bingo has no Labour Welfare Fund contribution for Manipur. If your establishment is covered by a welfare fund scheme, Huminivex can add it to your payroll.
Employer checklist for Manipur
- Set each employee's state by where they actually work. Staff based in Manipur follow Manipur'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 Manipur
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 Manipur's rules.
How HR Bingo handles Manipur
- Choose Manipur 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 Manipur?
Yes. Manipur levies Professional Tax on the year's salary, spread over the twelve months.
How much Professional Tax is deducted on a salary of ₹25,000 in Manipur?
₹208 in a usual month and ₹2,500 in a year.
Is Labour Welfare Fund deducted in Manipur?
HR Bingo has no Labour Welfare Fund contribution for Manipur.