Professional Tax for Company Directors

A director's professional tax treatment depends entirely on how they're paid, not their title. An executive director drawing a fixed monthly salary through the company's payroll is generally covered under the company's own PTRC registration, exactly like any other salaried employee. A non-executive or independent director drawing sitting fees, commission, or professional fees instead of a payroll salary sits outside that PTRC coverage entirely, and typically needs their own individual PTEC registration. Companies with a mixed board — some executive directors on payroll, some independent directors on fees — often register PTRC correctly for the payroll side and simply never address the fee-based directors at all. A director sitting on multiple company boards, drawing fees from each, carries one PTEC personally, not one per company they sit on.