Most people notice professional tax only when ₹150 or ₹200 disappears from their salary slip. For an employer, however, that small deduction creates an ongoing responsibility: register under the correct state law, calculate the amount for each employee, remit it and file the prescribed return. A business operating in both Hyderabad and Vijayawada must also keep the two states' records separate.
The quick answer: The published salary slabs in Telangana and Andhra Pradesh are the same: nil up to ₹15,000 a month, ₹150 for ₹15,001–₹20,000, and ₹200 above ₹20,000. Employers generally file the monthly Form V return and pay the deducted tax by the 10th of the following month. An enrolled business or professional pays tax separately according to its Schedule category; this is not the same as the employee's salary deduction. See the Telangana official PT schedule and the Andhra Pradesh PT portal .
Two different payments are involved. Employer registration covers professional tax deducted from employees' salaries, usually reported monthly. Enrolment covers an eligible person's or business's own tax under the relevant Schedule entry. The enrolment amount is not automatically ₹2,500 for everyone.
Telangana and Andhra Pradesh professional tax slabs for 2026–27
| Monthly salary or wages | Telangana PT per month | Andhra Pradesh PT per month | If applicable for all 12 months |
|---|---|---|---|
Up to ₹15,000 | Nil | Nil | Nil |
₹15,001 to ₹20,000 | ₹150 | ₹150 | ₹1,800 |
Above ₹20,000 | ₹200 | ₹200 | ₹2,400 |
These are the published slabs for salary and wage earners. The annual totals assume the same salary slab applies throughout all 12 months, without any special exemption or other adjustment. If an employee receives an increment during the year, payroll must reassess the slab for the relevant period rather than applying one rate to every month.
The constitutional ceiling under Article 276 is ₹2,500 per person per year; that ceiling is different from the highest employee salary-slab amount of ₹2,400 in these two states.
Official basis: Telangana Commercial Taxes — First Schedule . Andhra Pradesh's 1987 Act and amended First Schedule list the corresponding salary slabs; check the current AP Commercial Taxes portal before finalising payroll.
Is professional tax calculated on basic salary or gross salary?
Do not apply the table automatically to basic pay alone. The state law refers to monthly salary or wages. Identify the remuneration components covered by the applicable rules and payroll records, including the treatment of allowances and special payments, before deciding the slab. Keep a written calculation where an employee's pay changes mid-year.
What if the employee earns exactly ₹15,000 or ₹20,000?
An employee at exactly ₹15,000 falls in the nil slab. At exactly ₹20,000, the slab is ₹150; the ₹200 rate starts above ₹20,000. A correct boundary matters when payroll software calculates deductions automatically.
Employer registration versus professional tax enrolment
The registration terminology sounds similar, but the obligations are different.
Two professional tax responsibilities
Employer registration (RC)
- Required where an employer is liable to deduct professional tax from staff salaries; monthly employee-wise calculations, tax remittance and the prescribed employer return follow.
Enrolment (EC)
- Applies separately to persons or entities within the Schedule's relevant profession, trade, calling or business categories; the tax is normally paid annually according to the enrolment certificate and category.
When an employer needs registration
A company, LLP, shop or other employer paying taxable salaries should examine registration under the state where the employee's work is taxable. Employer registration is not replaced merely by having GST registration, a company CIN or an EPFO account. Telangana's portal indicates that some applicants registered under other tax laws may already have a PT record, so check the actual PT registration status before submitting a duplicate application.
Telangana's official registration instructions identify Form I for employer registration. Andhra Pradesh provides a dedicated My Profession Tax e-registration service .
Who pays annual enrolment tax?
Eligible self-employed professionals, firms, businesses and other categories named in each state's Schedule may need their own enrolment. The rate is category-specific, not a universal amount for every proprietor or company.
For example, the Telangana Schedule identifies certain specified professions with up to five years' professional standing as nil and more than five years' standing as ₹2,500 annually. Other categories, such as some contractors or trading establishments, have turnover-linked or separately specified amounts. That does not mean every new consultant is automatically exempt: confirm the exact entry and eligibility. Check Telangana's Schedule .
Do businesses operating in both states need two registrations?
If an employer has liable employees or activities in both Telangana and Andhra Pradesh, the business should evaluate registration and enrolment separately in each jurisdiction. Paying Telangana PT does not automatically satisfy an Andhra Pradesh payroll obligation. For employees working remotely, travelling between states or transferred mid-year, determine the proper state treatment on the facts instead of deducting in both states by default.
Due dates: monthly returns versus annual enrolment payment
| Obligation | Who is responsible? | General statutory timing |
|---|---|---|
Employer Form V and deducted PT | Registered employer | On or before the 10th of the month following the salary period |
Annual enrolment tax — already enrolled or enrolled on/before 31 May | Enrolled person or business | The Act states before 30 June of that year; do not leave payment to the last moment |
Annual enrolment tax — enrolled after 31 May | Newly enrolled person or business | Within one month of enrolment under Section 10 |
The original article simply said enrolment tax was due on 30 June every year. That misses the rule for new enrolments after 31 May. Both state Acts set out that distinction. See Telangana Section 10 and Andhra Pradesh Section 10 . Telangana's returns guidance confirms the employer's Form V and tenth-day timetable; AP's Rule 12 and applicable rules address employer returns.
Set a payroll reminder before the 10th. Reconcile salary registers, PT deducted, employees in each slab and the state-wise payment amount before submitting Form V. For annual enrolment, check the certificate's period and due date rather than relying on a reminder copied from another state.
How to register for professional tax in Telangana
The Telangana Commercial Taxes Department operates a dedicated PT service at ptax.tgct.gov.in . The site offers new registration, account login, payment, receipt and Schedule-rate lookup.
Telangana PT registration workflow
-
Choose the correct taxpayer type
Identify whether you need employer registration, enrolment or both.
-
Open the official PT portal
Use the new registration facility, or verify whether a PTIN/registration is already associated with your business.
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Provide the establishment information
Complete the fields and upload the supporting documents requested in the current application.
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Submit and retain the acknowledgment
Save the ARN or other acknowledgement and track registration status.
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Review the certificate
Check the tax category, registered address, jurisdiction and dates before the first return or payment.
Do not assume the portal issues registration instantly in every case. The information required and authority's verification process can depend on the business and registration type. For help, use the department's PT registration page .
How to register in Andhra Pradesh
Andhra Pradesh has its own government portal: My Profession Tax — AP Commercial Taxes . Its available services include e-Registration, Documentation Check List, Track Application, Know PT Liability, e-Return, e-Payment, e-Receipt and Verify Challan Status.
- Open the AP portal and select e-Registration.
- Choose the type of liability: employer registration, enrolment or another applicable category.
- Enter the entity and authorised-person information and provide the documents requested on the live portal.
- Submit the application, save its reference number and use Track Application to follow progress.
- After registration, verify the applicable Schedule entry and enable the correct return and payment workflow.
The Andhra Pradesh portal has its own registrations and payment records. A Telangana PTIN is not a substitute for an AP account. Official AP portal .
How to pay and file monthly professional tax returns
A payroll deduction should not remain indefinitely in the company's bank account. The employer must remit it under the correct state's registration and complete the prescribed return.
Telangana employer payment and return
- Reconcile the payroll: number of taxable employees, monthly salary slabs, deductions and any adjustments.
- Open Telangana PT e-Payment or the current payment entry point on the department site.
- Enter the PTIN/registration details and applicable month; check the employee counts and calculated amount.
- Pay through the modes provided by the official portal and download the receipt or challan.
- File or confirm the monthly Form V return using the state portal, retaining its acknowledgment alongside the payment proof.
Andhra Pradesh employer payment and return
- Sign in at My Profession Tax .
- Select the correct employer account and salary period.
- Use the e-Return facility, enter the payroll/employee-slab figures and confirm the amount due.
- Use e-Payment, save the payment reference and verify challan status.
- Retain the return and receipt; reconcile them to the PT liability in the payroll ledger.
Portal labels, document lists and accepted payment modes may change. Follow the current state-government portal rather than copying screen labels from older tutorials or third-party websites. These links lead to the government services; they do not submit any return on your behalf.
Worked example: professional tax for a Hyderabad employer
A fictional Hyderabad software company has ten employees with the following steady monthly salaries:
| Group | Employees | Monthly salary per employee | PT rate | Monthly PT |
|---|---|---|---|---|
Group A | 1 | ₹14,000 | Nil | ₹0 |
Group B | 3 | ₹18,000 | ₹150 | ₹450 |
Group C | 6 | ₹45,000 | ₹200 | ₹1,200 |
Total | 10 | — | — | ₹1,650 |
The company's employee PT remittance is ₹1,650 for that month. If the same salaries and eligibility continue for 12 months, the total employee deductions are ₹19,800. These figures are illustrative, exclude any exemption or mid-year change, and are not the company's own enrolment tax.
If six of these employees instead work in a legally relevant AP establishment, payroll should determine the correct state allocation and prepare state-specific return records. Do not send both groups' deductions to one state simply because the head office is in Hyderabad.
Example payroll at a glance
Employees
10
One hypothetical employer
Monthly employee PT
₹1,650
Assuming identical taxable salary each month
Twelve-month employee PT
₹19,800
Excludes employer's separate enrolment tax
Common mistakes that lead to professional tax problems
Using the wrong salary boundary. Exactly ₹15,000 is nil, while ₹20,000 is ₹150. Confirm that payroll does not round employees into the next slab.
Confusing registration and enrolment. Filing employee PT does not necessarily clear the company's own annual enrolment liability.
Copying Telangana records into Andhra Pradesh. Two states can use similar salary rates but operate different registration, payment and return systems.
Ignoring employee movements. Transfers, new hires, exits, unpaid leave, incentives and payroll revisions can change the data reported for a month.
Paying without reconciling the return. Save both the challan and the return acknowledgment and match the tax period. A bank debit alone is not a complete compliance file.
Assuming a universal ₹2,500 annual charge. Annual tax depends on the profession or business Schedule entry. Validate the category before paying.
Missing the first annual enrolment date. A person enrolled after 31 May is generally subject to the one-month rule, not the standard older-enrolment date.
Assuming every exemption is identical in both states. The state Acts, amended Schedules and current exemption notifications control eligibility. Do not remove PT for a disability, age or another reason without checking the applicable state provision and supporting documents.
Can employees deduct professional tax from income tax?
Professional tax deducted from salary is a state levy, separate from income tax/TDS. Under the earlier Income-tax Act, 1961, professional tax actually paid could be deducted from salary under Section 16(iii) when using the old tax regime; it was not available in the new regime. For Tax Year 2026–27, the Income-tax Act, 2025 contains the salary-deduction provision in Section 19, subject to the applicable regime restrictions.
This deduction generally affects income-tax computation; it does not remove the employer's state professional-tax deduction or filing obligation. For a comparison, see TaxQue's salary calculator.
Sources: Income Tax Department — Section 16 Official ↗, Section 19 of the 2025 Act Official ↗, and official old/new-regime comparison Official ↗.
Employer checklist before the next PT due date
- ○ Verify Telangana and AP registration/enrolment numbers separately.
- ○ Check the salary or wage figure relevant to each employee's slab.
- ○ Apply any legally supported exemption or salary change.
- ○ Reconcile employee counts, salary register and PT ledger.
- ○ File the prescribed employer return and pay by the applicable deadline.
- ○ Download the challan and return acknowledgment for each state.
- ○ Review annual enrolment category and timing independently.
- ○ Check new notifications and changes on the official state portals.
A new employer can also review state-wise professional tax slabs, ESIC registration for employers, and professional tax in Karnataka when setting up its wider payroll calendar.
The practical takeaway for Telangana and Andhra Pradesh
The salary slab calculation may be straightforward, but professional tax compliance is not one shared filing between the two states. Decide where each liability arises, keep employer returns separate from annual enrolment, and confirm the tax period every time you pay.
If your business is opening an office, hiring its first employees or correcting older PT records, TaxQue can help you review the setup and ongoing filing requirements through its professional tax filing service.
Explore TaxQue Professional Tax Services
Official sources and legal references
- Telangana Commercial Taxes — official PT salary and profession Schedule .
- Telangana Commercial Taxes — monthly returns and payment guidance .
- Telangana Professional Tax e-Registration .
- Telangana e-Payment portal .
- Andhra Pradesh Commercial Taxes — My Profession Tax portal .
- Andhra Pradesh Tax on Professions Act, 1987 — consolidated text and Schedule .
- Andhra Pradesh Section 10 — annual enrolment payment .
- Income Tax Department — professional tax salary deduction Official ↗.
Editorial verification date: 18 October 2026. Government portals and rates may be amended later. Recheck the applicable state Schedule and notices when making an actual payment.
