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’

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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

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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

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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

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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

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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

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Regards

Ratan

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