Professional Tax in Uttar Pradesh
Uttar Pradesh does not levy professional tax on salaried employees or professionals. Here's what applies to payroll compliance instead.
Updated: 16 August 2026Why Uttar Pradesh Has No Professional Tax
Uttar Pradesh does not levy professional tax. Businesses in Noida, Lucknow, and other UP cities handle PF, ESI, and TDS as usual, but skip PT registration and filing entirely.
What Applies Instead
Provident Fund (PF)
12% employer + 12% employee contribution to EPFO, identical to the structure used across every state.
Employee State Insurance (ESI)
4% combined contribution for employees up to the ₹21,000/month wage ceiling, applied the same way in Noida, Lucknow, and every other UP city.
TDS on Salaries
Deducted per the employee's applicable income tax slab, unaffected by the absence of PT.
UP Shops & Commercial Establishments Act
Sets working hours, weekly offs, and the state holiday calendar. Noida falls under Zone A for minimum wages, the highest of UP's wage zones.
Frequently Asked Questions: Uttar Pradesh Professional Tax
Is professional tax applicable in Uttar Pradesh?
Do Noida-based companies need to register for PT?
Does Uttar Pradesh levy the Labour Welfare Fund?
Are Noida and Lucknow treated differently for PT purposes?
Professional Tax in Other States
Automate Uttar Pradesh payroll compliance
Engage HRMS handles PF, ESI, and TDS automatically based on each employee's work-location state, with no manual slab lookups, no missed filings.
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