On the date of disbursing salary/wages to any of his employees in the taxable limit for the first time.

An employer liable to pay Profession Tax is an assessee for Profession Tax Act.

It is equal to three times the tax payable under the Profession Tax Act.

In case of employees, an employer is a person responsible to deduct and pay professional tax to the State Government subject to the monetary threshold if any provided by respective state’s legislation, employer (corporate, partnership firms, sole proprietorship etc) also being a person carrying on trade/profession is also required to pay professional tax on his/her trade/ profession again subject to the monetary threshold if any provided by respective State’s legislation.

Foreign employees are exempt from paying profession tax, Indians employed by the Foreign office and consultant are excluded from taking the certificate of registration

There are two types of Professional Tax Certificates: a. PTEC (Professional Tax Enrollment Certificate): This is paid by the business entity, owner or a professional i.e. Private/ Public Limited Company, Sole Proprietor, Director Etc. b. PTRC: (Professional Tax Registration Certificate): Government or Non- Government employer deducts the tax from the employee’s wages and deposit the same to the government