A salary of ₹18,000 attracted West Bengal professional tax until September 2026. From October, the monthly deduction is nil. That is not an error in payroll: West Bengal changed its professional-tax schedule in the middle of FY 2026–27.
The difference matters whether you are an employee checking a payslip, a Kolkata employer running payroll, or a proprietor trying to work out which professional-tax registration is required. The employer's salary deduction is only one part of the system. Businesses and professionals may also need their own enrolment certificate, annual payment and separate compliance records.
This guide covers the new salary slabs effective 1 October 2026, the older April–September slabs, employer registration versus business enrolment, payment and return deadlines, and the actual steps to use on West Bengal's professional-tax portal.
Payroll alert (October 2026): Do not use the old ₹10,000 exemption threshold for salaries paid under the new schedule. The revised exemption is ₹20,000 per month. The revised salaried rates are reported under West Bengal Finance Department Notification No. 1607-F.T., dated 16 September 2026. Read notification coverage and confirm the applicable period on the official West Bengal PT portal .
West Bengal professional tax slab from 1 October 2026
For employees receiving monthly salary or wages in West Bengal, apply the following rates from October 2026:
| Monthly salary / wages | Professional tax per month | Twelve months at this rate* |
|---|---|---|
Up to ₹20,000 | Nil | Nil |
Above ₹20,000 up to ₹30,000 | ₹100 | ₹1,200 |
Above ₹30,000 up to ₹50,000 | ₹140 | ₹1,680 |
Above ₹50,000 up to ₹1,00,000 | ₹170 | ₹2,040 |
Above ₹1,00,000 | ₹208 | ₹2,496 |
*The final column is an illustration of twelve months at the new rate, not the actual deduction for all of FY 2026–27. For April–September 2026, use the earlier schedule. The annual constitutional ceiling under Article 276 is ₹2,500.
The new schedule matters at the boundaries. Exactly ₹20,000 is exempt; ₹20,001 moves into the ₹100 band. An employee earning exactly ₹30,000 still pays ₹100, whereas ₹30,001 moves into the ₹140 band.
Source: Notification 1607-F.T., summary and rates ; West Bengal Finance Department .
What were the salary slabs before October 2026?
These older rates remain relevant to earlier salary months and payroll corrections:
| Monthly salary / wages through September 2026 | Monthly PT |
|---|---|
| Up to ₹10,000 | Nil |
| Above ₹10,000 up to ₹15,000 | ₹110 |
| Above ₹15,000 up to ₹25,000 | ₹130 |
| Above ₹25,000 up to ₹40,000 | ₹150 |
| Above ₹40,000 | ₹200 |
Do not recalculate an April 2026 deduction using an October 2026 rate. A retrospective correction needs to use the schedule applicable to the salary period under review.
Example: what changes on an employee's payslip?
Suppose a Kolkata employee consistently earns ₹22,000 per month and is liable to professional tax throughout FY 2026–27.
- April–September 2026: ₹130 × 6 = ₹780.
- October 2026–March 2027: ₹100 × 6 = ₹600.
- Total for FY 2026–27: ₹1,380.
Using ₹100 for the entire twelve months would understate the tax for that financial year. The same mid-year adjustment applies to employees in the other salary brackets.
October 2026 payroll changes
Exemption limit
₹20,000/month
Previously ₹10,000
Highest monthly slab
₹208
For salary above ₹1 lakh
Annual constitutional cap
₹2,500
The illustrative 12-month highest rate totals ₹2,496
Who has to pay West Bengal professional tax?
West Bengal levies professional tax under the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979. Employees, employers and self-employed persons do not all have the same responsibilities.
A salaried employee ordinarily has the applicable tax deducted from pay. The employer collects and deposits it. Separately, a person carrying on a taxable profession, trade or business may need to enrol and pay professional tax on their own account.
The law also addresses people with multiple sources of taxable professional income or simultaneous employers. The appropriate declaration and enrolment route may avoid duplicated payroll deductions; this is not an automatic exemption.
See the official West Bengal PT Act , particularly Sections 4 and 5, and the state PT portal .
Registration certificate (RC) vs enrolment certificate (EC)
The two certificates serve different purposes, and a business can need both.
| Point | Registration Certificate (RC) | Enrolment Certificate (EC) |
|---|---|---|
Who uses it? | An employer responsible for deducting employee PT | A taxable business, professional or self-employed person |
What is paid? | Professional tax on employees' salary/wages | Own annual professional tax under the applicable schedule |
Payment pattern | Generally monthly salary deductions/deposits | Generally annual payment |
Return | Employer's Form III filing | Separate enrolment/payment records; not the same Form III employer return |
Portal option | New Registration / Employer Login | New Enrolment / Enrolled Person Login |
Example: A private limited company with salaried staff in Kolkata may hold an RC to deposit employees' professional tax and an EC for its own enrolment liability. The company's own tax is not the same as the amounts withheld from payslips.
When must you register or enrol?
Section 5 of the state Act provides for applications generally within 90 days after becoming liable. New businesses should check liability at commencement, and employers should not wait until annual filing time to apply. The official online enrolment page repeats the 90-day requirement and notes possible penalties for delay.
Start a West Bengal PT enrolment or go through the official PT portal for employer registration.
Professional tax due dates in West Bengal
| Compliance | Standard due date / rule | Important distinction |
|---|---|---|
Employer PT payment | By the 21st of the following month | For monthly salary-related liability; check current orders |
Form III employer return | Normally 30 April after the year ending 31 March | A return-filing extension may separate electronic submission and signed-copy upload |
Existing enrolment holder's annual PT | By 31 July of the financial year | Section 8(2) applies to those enrolled before the year starts |
New RC/EC application | Generally within 90 days of becoming liable | New enrolments may have different initial payment timing |
Important: Form III was extended for FY 2025–26
The standard due date for the year ended 31 March 2026 was subsequently extended. West Bengal's order I/774943/2026 dated 29 May 2026 further extended electronic submission until 30 June 2026, with upload of the signed and scanned copy by 15 July 2026. This was a year-specific extension; it does not change the ordinary statutory rule permanently.
Sources: West Bengal's earlier official extension order ; 29 May 2026 order summary ; Section 8 of the Act .
A business should keep three separate reminders: monthly PT payment, the annual employer return and annual EC tax payment. Meeting one deadline does not automatically satisfy the others.
How to pay West Bengal professional tax online
The current West Bengal Profession Tax portal offers employer login, enrolled-person login, Quick Pay, payment-status checks, GRN verification and a separate return module. The payment screen may redirect to an authorised payment gateway; follow the options shown for your account rather than relying on an old screenshot.
Online professional-tax payment
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Prepare account details
Keep your RC/EC number, PAN, contact details, payment period and calculated liability ready.
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Open the official portal
Visit professiontax.wb.gov.in and select your employer or enrolment route, or Quick Pay if appropriate.
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Select payment type and period
Make sure you are paying against the correct registration/enrolment number and liability period.
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Verify the calculation
For RC, reconcile employee slab deductions; for EC, check the applicable annual schedule and certificate.
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Complete payment
Use the currently available bank or payment-gateway options; never send funds to an unofficial agent's account.
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Save and verify receipt
Retain the GRN/challan and review payment history before marking the liability as cleared.
If a payment is debited but the portal does not show success, use View GRN Information or My Payment Status before attempting a second payment. Duplicate payments are more difficult to reconcile than a payment awaiting confirmation.
Official services: PT Portal , View GRN , My Payment Status . The Commercial Taxes Department e-payment page contains historical guidance on the PT-specific payment module.
How to file the West Bengal professional tax return (Form III)
Form III is the return submitted by registered employers. It summarises salary payments, professional-tax deductions and the related tax liability. The current portal expressly instructs registered employers to submit electronically, download the return, get it signed by an authorised signatory and upload it back to the portal.
- Reconcile the payroll register for each month, ensuring the correct old or new PT slab is used for the relevant salary period.
- Check all monthly challans against the employer's registration number and actual tax deducted or payable.
- Open the official Submit Return page and authenticate using the RC credentials.
- Complete the required fields and submit the electronic return data within the applicable deadline.
- Download the generated return, obtain the authorised signature and upload the signed copy when required.
- Save the electronic acknowledgements, payment receipts and final return together.
Do not assume that merely uploading payroll data completes the signed-return step. The portal specifies both actions, and the department has occasionally prescribed separate deadlines for them.
Payroll calculation example: six employees, two slab schedules
A small business in Kolkata has six employees. For simplicity, assume their monthly salaries do not change and all six are liable for the full financial year. The table shows why updating the payroll configuration in October matters.
| Monthly salary | Monthly PT Apr–Sep | Monthly PT Oct–Mar |
|---|---|---|
₹18,000 | ₹130 | Nil |
₹22,000 | ₹130 | ₹100 |
₹28,000 | ₹150 | ₹100 |
₹35,000 | ₹150 | ₹140 |
₹65,000 | ₹200 | ₹170 |
₹1,20,000 | ₹200 | ₹208 |
Total per month | ₹960 | ₹718 |
With these illustrative constant salaries, the year's employee PT is ₹960 × 6 + ₹718 × 6 = ₹10,068. If payroll continues to apply the old slab after September, the employer could deduct the wrong amount from multiple employees, even while remitting the amount shown in its salary records.
In real payroll, check mid-month joining, arrears, salary changes, applicable exemptions and any annual ceiling before finalising amounts.
Business and professional enrolment: what changes in 2027?
The revised 2026 notification has different commencement dates for parts of the schedule. Its salary provisions took effect from 1 October 2026, while the income- or turnover-based entries for specified professionals and traders under Part A, serial numbers 2 and 3, take effect from 1 April 2027. Parts B and C have their own applicability under the notified schedule.
That means a professional should not take the October 2026 salary slab table and use it as the calculation for their EC payment. Enrolment liability depends on the correct classification, exemptions and effective date. For companies with more than one workplace or several activities, check the schedule's branch and highest-rate rules.
The 2026 notification summary and official PT portal should be consulted before making an enrolment payment under the new schedule.
Interest, late returns and penalties
Under Section 9 of the West Bengal PT Act, late tax payment can attract simple interest of 1% per month or part thereof while the amount remains unpaid. Separate consequences may apply for failure to register or enrol, missed returns, incorrect information or failure to pay a demand after notice and an opportunity to be heard.
A ₹5,000 tax payment one month late, for example, could attract ₹50 in statutory interest at 1% for the month, before considering any additional months, penalties or applicable relief. This is an illustration only; calculate the precise period and liability in each case.
Do not assume every default automatically leads to the maximum penalty. The Act provides distinct provisions and procedural safeguards for different non-compliances. Read Sections 5, 6, 9 and 10 of the state Act .
Common mistakes businesses should avoid
- Continuing to use the pre-October 2026 salary table in later payroll months.
- Retrospectively applying the October slab to April–September salaries.
- Confusing the RC employer deduction with the entity's separate EC annual payment.
- Assuming the annual return is complete without the required signed-copy upload.
- Treating a one-off Form III extension as a permanent change to every year's due date.
- Making a second payment before checking the original GRN after a gateway delay.
- Ignoring registration requirements because only one employee is in a taxable band.
- Assuming a second workplace is automatically covered under the existing enrolment without checking branch details and certificates.
- Failing to reconcile deductions on payslips, challans and returns.
Quick checklist before payroll and filing
- ○ Confirm the salary month and applicable PT rate schedule.
- ○ Verify employee salary components and applicable exemption status.
- ○ Calculate the employer's total liability and compare it with the salary register.
- ○ Check the RC number and payment period before depositing tax.
- ○ Save the GRN, challan and payment acknowledgement.
- ○ Review the due date and any year-specific extension for Form III.
- ○ Complete any signed-return upload requirement.
- ○ Review separate EC payment for the business or professional.
Final takeaway
The most important West Bengal professional-tax change for payroll in 2026 is straightforward: from October, employees earning up to ₹20,000 a month pay no salary professional tax, and higher salary bands use ₹100, ₹140, ₹170 or ₹208 instead of the previous ₹110–₹200 structure.
The compliance work is less straightforward. An employer must pay the right amount for each salary month, submit its Form III return correctly and keep records, while a business may also have separate annual enrolment obligations. Keeping RC and EC records distinct is the easiest way to prevent avoidable mismatches.
TaxQue can help with professional tax registration, monthly professional tax filing and wider employment law compliance. If you operate in more than one state, review the state-wise PT guide before using the same payroll settings everywhere.
Explore TaxQue Professional Tax Services
Government sources and further reading
- Government of West Bengal — Profession Tax Portal — employer registration, enrolment, Quick Pay and returns.
- West Bengal PT Act, 1979 (Finance Department PDF) — registration, payment, interest and penalties.
- Official employer-return page — current filing workflow and signed-return instruction.
- Official enrolment page — eligibility and application information.
- Directorate's April 2026 extension order — year-specific Form III extension.
- September 2026 Notification 1607-F.T. — regulatory summary — new and future schedule applicability.
- Detailed current salaried-slab summary — October 2026 payroll rates.
- May 2026 Form III extension — regulatory summary — I/774943/2026.
Last reviewed: 19 October 2026. Government notifications prevail over examples and summaries here. For payroll implementation, confirm the latest schedule and any further order on the official state portal.
