Professional Tax slabs in Nagaland
Nagaland 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 2000:
- ₹0–₹4,000: nil
- ₹4,001–₹5,000: ₹35
- ₹5,001–₹7,000: ₹75
- ₹7,001–₹9,000: ₹110
- ₹9,001–₹12,000: ₹180
- ₹12,001 and above: ₹208
Law: Nagaland Professions Tax Act, 1968.
Examples
| Monthly gross salary | Professional Tax in a usual month | In a year |
|---|---|---|
| ₹15,000 | ₹208 | ₹2,496 |
| ₹25,000 | ₹208 | ₹2,496 |
| ₹50,000 | ₹208 | ₹2,496 |
Figures for a man with the same salary all year. Use the Professional Tax calculator for any salary.
Labour Welfare Fund in Nagaland
HR Bingo has no Labour Welfare Fund contribution for Nagaland. If your establishment is covered by a welfare fund scheme, Huminivex can add it to your payroll.
Employer checklist for Nagaland
- Set each employee's state by where they actually work. Staff based in Nagaland follow Nagaland'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 Nagaland
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 Nagaland's rules.
How HR Bingo handles Nagaland
- Choose Nagaland 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 Nagaland?
Yes. Nagaland 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 Nagaland?
₹208 in a usual month and ₹2,496 in a year.
Is Labour Welfare Fund deducted in Nagaland?
HR Bingo has no Labour Welfare Fund contribution for Nagaland.