Maharashtra-specific requirements; engagement scope depends on the applicable state rules.
Maharashtra professional tax comes in two registrations that everyone conflates: PTEC — the entity's (and each director's/professional's) own annual tax — and PTRC, the employer's licence to deduct PT from salaries and file returns. Most defaults happen because a business holds one and never knew it needed the other.
When this service is typically required
- A new entity, LLP, professional or director becomes liable in Maharashtra
- Salaries are being paid without PT deduction or PTRC returns
- Enrolment exists but years of ₹2,500 PTEC payments were missed
- A notice or portal demand has arrived from the PT department
Indicative scope
- PTEC enrolment for the entity and liable individuals; PTRC registration as employer
- Backlog computation and payment with interest where years were missed
- Monthly/annual PTRC returns per your liability slab, from payroll data
- Annual PTEC payment protocol (due dates diarised)
- Demand reconciliation and closure on the Mahagst portal
Key points at a glance
| Item | Position |
|---|---|
| PTEC | Entity/professional's own tax — ₹2,500 per year in Maharashtra, typically due by 30 June |
| PTRC | Employer deducts from salary slabs (₹200/month; ₹300 in February) and files returns |
| Return frequency | Monthly or annual based on prior-year liability |
| Both apply | A company with employees generally needs BOTH registrations |
Deliverables
Registration certificates, backlog challans and workings, filed returns with acknowledgements, and the payroll-integrated deduction sheet.
Information and documents generally required
PAN, incorporation/registration proof, address proof, director/partner list, payroll register, and portal access where registrations exist.
Engagement process
Client responsibilities, assumptions and reliance
Payroll data flows monthly from the client; slab application is checked against actual salaries, not assumptions.
Scope exclusions
Other states' professional tax (advised where you have employees there, registered locally as needed) and PT prosecution matters.
Frequently asked questions
We're a two-director company with no employees. Anything to pay?
Yes — PTEC for the company and typically for the directors. This is the classic "we didn't know" default, and also the cheapest to fix.
What does catching up on missed years cost?
The tax plus interest/late fee per the Act — computed exactly before payment. It is almost always smaller than the anxiety suggests.
Can PT deduction sit inside our payroll automation?
Yes — slab logic and the February variant are built into the payroll sheet under the automation engagement.
We operate in three states. Does Maharashtra PT cover all?
No — PT is state law. The liability map covers where your people sit, and registrations follow the states that levy it.
The applicable scope, documentation, professional responsibilities and timelines are agreed in an engagement letter before commencement.
PF & ESICPayroll AccountingLabour Law ComplianceRequest a Scope DiscussionThis page describes the service in general terms as on 6 August 2026 and is not professional advice or an assurance of any outcome. Registrations, filings, refunds and departmental outcomes depend on facts and the concerned authority. Figures and due dates change; verify current positions before acting.