Professional Tax slabs in Sikkim
Sikkim 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 2006:
- ₹0–₹20,000: nil
- ₹20,001–₹30,000: ₹125
- ₹30,001–₹40,000: ₹150
- ₹40,001 and above: ₹200
Law: Sikkim Tax on Professions Act, 2006.
Examples
| Monthly gross salary | Professional Tax in a usual month | In a year |
|---|---|---|
| ₹15,000 | Nil | ₹0 |
| ₹25,000 | ₹125 | ₹1,500 |
| ₹50,000 | ₹200 | ₹2,400 |
Figures for a man with the same salary all year. Use the Professional Tax calculator for any salary.
Labour Welfare Fund in Sikkim
HR Bingo has no Labour Welfare Fund contribution for Sikkim. If your establishment is covered by a welfare fund scheme, Huminivex can add it to your payroll.
Minimum wages in Sikkim
Monthly minimum wages (basic and dearness allowance together) from 11 July 2022, for Up to 8,000 ft, shops and commercial establishments:
| Category | Minimum a month |
|---|---|
| Unskilled | ₹13,000 |
| Semi-skilled | ₹13,520 |
| Skilled | ₹13,910 |
| Highly skilled | ₹14,690 |
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 Sikkim
Under Sikkim Shops and Commercial Establishments Act, 1983:
- Up to 9 hours a day, 48 a week
- Overtime at 2x ordinary wages
- 20 days' earned leave a year (after a year of service)
- 12 days' casual leave a year
- 12 days' sick leave 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 Sikkim
- Set each employee's state by where they actually work. Staff based in Sikkim follow Sikkim'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 Sikkim
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 Sikkim's rules.
How HR Bingo handles Sikkim
- Choose Sikkim 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 Sikkim?
For an unskilled worker, ₹13,000 a month in Up to 8,000 ft, from 11 July 2022. Semi-skilled, skilled and highly skilled workers have higher minimums.
Is there Professional Tax in Sikkim?
Yes. Sikkim 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 Sikkim?
₹125 in a usual month and ₹1,500 in a year.
Is Labour Welfare Fund deducted in Sikkim?
HR Bingo has no Labour Welfare Fund contribution for Sikkim.