Professional Tax for region Meghalaya has been introduced effective FY 2012 . The professional tax liability is computed on an annual basis and the deduction by the employer happens on a monthly basis.
For Professional Tax computation, new slabs and corresponding deduction amounts have been introduced by the Meghalaya Government. Professional Tax Basis is computed annually (using projection) every month and subsequently, Professional Tax deductions are made in each month. Professional Tax slab for Meghalaya are as follows:
| Annual Salary Or Wage | Tax Per Year |
| Does not Exceed 50000 | Nil |
| Exceeds 50000 but less than 75000 | 200 |
| Exceeds 75000 but less than 100000 | 300 |
| Exceeds 100000 but less than 150000 | 500 |
| Exceeds 150000 but less than 200000 | 750 |
| Exceeds 200000 but less than 250000 | 1000 |
| Exceeds 250000 but less than 300000 | 1250 |
| Exceeds 300000 but less than 350000 | 1500 |
| Exceeds 350000 but less than 400000 | 1800 |
| Exceeds 400000 but less than 450000 | 2100 |
| Exceeds 450000 but less than 500000 | 2400 |
| Exceeds 500000 | 2500 |
Notes:
- Region code used for Meghalaya is ’15’
- As this change is valid since April 2012, and solution is being delivered in July 2014, the professional tax for previous years need to be taken care of outside SAP system. For the current year, in order to take care of the ptax which has been deducted till date, BAdI ‘HR_IN_PREVDET’ needs to be implemented
- The professional tax basis must include total annual income including the annual perk & income from other sources. In order to do the same, maitain the processing class & specification settings as mentioned in the manual steps document attached
- In case professional tax basis also requires to include bonus/ one-time payments, maintain INPC rule
- Feature ’40PTB’ needs to be configured for determining the way in which professional tax basis would be projected. By default, feature would be provided with return value ’04’
- Refund of professional tax would not be handled through SAP standard program. This needs to be taken care outside SAP system
Manual Instructions for Meghalaya Professional tax:
1. Entry for the professional Tax Group
1. Go to Tcode: ‘SM30’
2. Enter the table/ view name as ‘V_T7INP1’
3. Create a new P-tax Grouping and assign the same with Region ‘15’
Note: ‘27’ Ptax grouping is shown as sample entry. Create P-tax Group as per your requirement and assign the same with region ‘15’
2. Entry in table V_7IN0P_PTX for Personnel area/subarea grouping for PTax
Map the combination of personnel area and sub area with the P-tax Grouping created in the previous step, as per your requirement.
3. Creating the Slabs of Professional Tax
1. Go to Tcode: ‘SM30’
2. Enter the table/ view name as ‘V_T7INP4’
3. Create a new slab ‘MG01’ containing the professional tax rates
4. Entries for Professional Tax Method and Form Layout
1. Go to Tcode: ‘SM30’
2. Enter the table/ view name as ‘V_T7INP3’
3. Map the region code with slab code maintaining following values
5. Entry for Module for Ptax Calculation
1. Go to Tcode: ‘SM30’
2. Enter the table/ view name as ‘T596F’
3. Make the following entry
6. Configurations for Perquisite Wagetype
Note: For all customer specific perquisite wage type, kindly set the specification ‘04’ for PC51 as
shown below.
1. Execute transaction ‘SM30’ and provide table/view name as ‘V_512W_D’
2. Select ‘Maintain’
3. Provide country grouping ‘40’ and enter
4. Select ‘Position’ and provide ‘/3RB’ and enter
5. Maintain the PC51 specification ‘04’ as shown below
6. Save and Exit
7. Creating the Annual basis wagetype
1. Go to Tcode ‘OH11’
2. Select the option ‘Copy’ in wagetype maintenance pop-up
3. Select Country Grouping as ‘India’
4. Copy from wagetype /3P9 and create new wagetype ‘/3PA’ as shown below
5. ‘Untick’ the check box ‘Test Run’, select the row and Copy the wagtype
Regards
Ratan