Chapter 2 of 6 · Payroll & Statutory

How Professional Tax & LWF are computed

Understand the state-wise, gender-aware PT slabs and Labour Welfare Fund cycles Comsky HRMS applies.


Professional Tax and LWF are state subjects, so Comsky HRMS resolves them from each employee's work location.

Professional Tax (PT)

  • Slabs are state-specific and, in some states, gender-aware.
  • The annual ₹2,500 cap is respected, including the higher February top-up month several states use.
  • The right slab is picked from the employee's assigned location automatically.

Labour Welfare Fund (LWF)

  • Contribution amounts and the deduction cycle (monthly / half-yearly / annual) vary by state and are applied on the correct period.

Tip: If an employee transfers states mid-year, assign the new location and Comsky HRMS applies the destination state's PT/LWF from that point forward.