Overview
The Government of West Bengal, Finance Department (Revenue), has revised the Professional Tax (PT) slabs for salaried employees drawing monthly remuneration, effective 1 October 2026.
Keka applies the revised PT slabs to West Bengal employees from the October 2026 payroll onwards. Payroll months up to September 2026 continue to use the existing PT slabs.
What has changed?
The monthly salary threshold for PT exemption has increased from ₹10,000 to ₹20,000. The revised slabs also change the monthly PT deduction for employees in higher salary bands.
Revised West Bengal PT slabs
The following table compares the existing and revised monthly PT deductions:
| Monthly salary / wages (₹) | Old PT (₹/month) | Revised PT (₹/month) | Change (₹/month) |
|---|---|---|---|
| Up to 10,000 | Nil | Nil | No change |
| 10,001–15,000 | 110 | Nil | −110 |
| 15,001–20,000 | 130 | Nil | −130 |
| 20,001–25,000 | 130 | 100 | −30 |
| 25,001–30,000 | 150 | 100 | −50 |
| 30,001–40,000 | 150 | 140 | −10 |
| 40,001–50,000 | 200 | 140 | −60 |
| 50,001–1,00,000 | 200 | 170 | −30 |
| Above 1,00,000 | 200 | 208 | +8 |
How does this change affect payroll?
- From October 2026 onwards: PT is calculated using the revised West Bengal PT slabs.
- Up to September 2026: PT continues to be calculated using the existing slabs, including when a payroll month is rolled back and reprocessed.
- Other states: PT calculations remain unchanged for employees whose PT state is not West Bengal.
- Arrears: PT for prior months is calculated using the slab rates applicable to each respective month.
- Full and Final (F&F) settlement: PT for September 2026 and October 2026 is calculated using the slab rates applicable to the respective payroll months.
Important notes
- The revised slabs apply only to salaried employees whose PT state is West Bengal.
- The existing slab version remains applicable through September 2026, while the revised version takes effect from 1 October 2026.
- The revision does not cover employer, professional, or trader PT categories under Part A, Sl. 2–3 and Part C, which are effective from 1 April 2027.
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