CTC Breakup Calculator – Salary Structure Calculator for India
Break down your annual CTC into Basic, HRA, PF, Gratuity, and Net Take-Home in seconds. Includes New & Old tax regime, ESI, Professional Tax, and CSV export.
Enter Salary Details
Salary Composition
| Component | Monthly | Annual |
|---|---|---|
| Basic Salary | — | — |
| HRA | — | — |
| Special Allowance | — | — |
| Other Allowances | — | — |
| Bonus | — | — |
| Gross Salary | — | — |
| Component | Monthly | Annual |
|---|---|---|
| Employee PF (12% of Basic) | — | — |
| Employee ESI (0.75% of Gross) | — | — |
| Professional Tax | — | — |
| Income Tax (Estimated) | — | — |
| Total Deductions | — | — |
| Component | Monthly | Annual |
|---|---|---|
| Employer PF | — | — |
| Employer ESI (3.25% of Gross) | — | — |
| Gratuity (4.81% of Basic) | — | — |
| Total Employer Cost | — | — |
How it works
3 Steps to Your Salary Breakup
Enter Your Annual CTC
Type your total Cost to Company as mentioned in your offer letter. This is the base of all calculations.
Adjust Components
Use the Basic % slider, select your city type, tax regime, PT state, and toggle PF/gratuity options to match your structure.
Get Instant Breakup
See your complete salary structure — Basic, HRA, Special Allowance, all deductions, and your exact monthly take-home — updated in real-time.
Reference
Sample CTC Structures (Metro, New Regime)
| Annual CTC | Basic | HRA | Spec. Allow. | Employer PF | Gratuity | Gross Salary | Net Take-Home |
|---|---|---|---|---|---|---|---|
| ₹ 3,00,000 | 1,20,000 | 60,000 | 96,864 | 21,600 | 5,772 | 2,76,864 | 2,41,864 |
| ₹ 6,00,000 | 2,40,000 | 1,20,000 | 1,82,064 | 21,600 | 11,544 | 5,42,064 | 4,87,864 |
| ₹ 10,00,000 | 4,00,000 | 2,00,000 | 3,56,736 | 21,600 | 19,240 | 9,56,736 | 8,46,336 |
| ₹ 15,00,000 | 6,00,000 | 3,00,000 | 5,56,736 | 21,600 | 28,860 | 14,56,736 | 12,46,736 |
| ₹ 25,00,000 | 10,00,000 | 5,00,000 | 9,56,736 | 21,600 | 48,100 | 24,56,736 | 19,26,736 |
Education
Understanding CTC & Salary Components
What is CTC (Cost to Company)?
CTC is the total annual cost an employer incurs to employ you. It includes your gross salary plus employer-side statutory contributions like Provident Fund, ESI, and gratuity. CTC is NOT what you receive every month — your actual take-home is always lower.
CTC vs Gross Salary vs Net Salary
- CTC: Total employer expenditure (includes employer PF, ESI, gratuity)
- Gross Salary: Basic + HRA + All Allowances (before deductions)
- Net Salary: Gross minus employee PF, ESI, PT, and income tax — what lands in your bank
How is Basic Salary Decided?
Most Indian companies set Basic at 40–50% of CTC. Higher basic means higher PF contributions (good for retirement) and higher gratuity eligibility. However, it also means higher income tax since basic is fully taxable. HR teams balance these trade-offs based on employee seniority and company policy.
What is HRA (House Rent Allowance)?
HRA is a salary component provided to meet rental housing expenses. In metro cities (Mumbai, Delhi, Chennai, Kolkata, Bengaluru, Hyderabad), HRA is typically 50% of Basic. In non-metro cities, it is 40%. HRA is partially tax-exempt under Section 10(13A) if you actually pay rent.
What is Special Allowance?
Special Allowance is the residual component after all other salary components are accounted for. It is calculated as: CTC − Basic − HRA − Other Allowances − Bonus − Employer PF − Gratuity. It is fully taxable with no exemption and forms the balancing figure in any CTC structure.
Fixed vs Variable Pay
Fixed pay includes Basic, HRA, and allowances — paid every month regardless of performance. Variable pay includes performance bonuses, incentives, and commissions — paid quarterly or annually. Variable components are typically 10–30% of CTC for mid-to-senior roles.
Direct vs Indirect Benefits
Direct benefits are monetary — Basic, HRA, allowances, bonuses. Indirect benefits are non-cash — employer PF contribution, ESI, gratuity, health insurance premiums, stock options. Both are part of your CTC but only direct benefits affect your monthly take-home calculation.
Common Salary Structures in India
- Standard: 40% Basic, 20% HRA, Special Allowance = balance
- High Basic: 50%+ Basic — preferred by employees nearing gratuity
- Flexi Benefit Plan: Components chosen by employee (LTA, food, fuel)
- Start-up CTC: Higher variable, ESOP-heavy, lower fixed
FAQ
Frequently Asked Questions
What is CTC?
CTC stands for Cost to Company. It is the total annual salary package an employer offers, including your gross salary plus all employer-side statutory contributions such as Provident Fund (12% of basic), ESI (3.25% of gross if applicable), and gratuity (4.81% of basic). CTC is always higher than your actual take-home pay.
How is CTC different from take-home salary?
CTC includes both employer contributions (PF, ESI, gratuity) and employee deductions (PF, ESI, PT, income tax). Take-home (net salary) = Gross Salary minus all employee-side deductions. For example, on a ₹6 LPA CTC, the take-home is typically ₹38,000–₹44,000/month depending on tax regime and structure.
What percentage of CTC is usually Basic salary?
In India, Basic salary is typically 40–50% of CTC. The statutory minimum is often around 30% for PF compliance, while some companies set it as high as 60%. A higher basic increases PF contributions and gratuity eligibility, but also raises taxable income since basic is fully taxable.
How is HRA calculated in CTC?
HRA (House Rent Allowance) is usually a percentage of Basic Salary — 50% for employees in metro cities (Mumbai, Delhi, Kolkata, Chennai, Bengaluru, Hyderabad) and 40% for non-metro cities. HRA is partially tax-exempt under Section 10(13A) if you actually pay rent. The exempt amount is the lowest of: (a) actual HRA received, (b) rent paid minus 10% of Basic, (c) 50%/40% of Basic.
Is PF part of CTC?
Yes. Both the employer's PF contribution (12% of basic, capped at ₹1,800/month under the statutory wage ceiling of ₹15,000) and the employee's PF deduction are linked to CTC. The employer's share is an additional cost that forms part of CTC. The employee's 12% PF is deducted from gross salary, reducing take-home.
Is Gratuity always included in CTC?
It depends on the company's policy. Many Indian employers include gratuity (4.81% of basic annually) in the CTC offer letter. However, gratuity is only paid after 5 years of continuous service as per the Payment of Gratuity Act, 1972. If you leave before 5 years, you forfeit this amount even though it was counted in your CTC.
How is income tax calculated on CTC?
Income tax is calculated on taxable income = Gross Salary minus Standard Deduction (₹75,000 under New Regime / ₹50,000 under Old Regime), Employee PF, and Professional Tax. Tax slabs are then applied (0%, 5%, 10%, 15%, 20%, 30% under New Regime). A 4% Health & Education Cess is added on top. This calculator provides an estimation and does not include Chapter VI-A deductions.
What is the difference between Old and New tax regime?
The New Tax Regime (default from FY 2024-25) offers lower slab rates (0% up to ₹3L, 5% up to ₹7L, etc.) but removes most exemptions like HRA, 80C, 80D. The Old Regime has higher slabs but allows deductions. With a full rebate u/s 87A, income up to ₹7 lakh is effectively tax-free under the New Regime.
Are bonuses part of CTC?
Yes, fixed annual bonuses are typically included in CTC. Variable pay (performance bonuses, incentives) may or may not be included depending on company policy. When bonuses are part of CTC, they appear in your offer letter and reduce the Special Allowance component. Statutory Bonus under the Payment of Bonus Act (8.33% of basic, max ₹7,000/month) may or may not be shown separately.
Why is my in-hand salary less than CTC?
Multiple deductions reduce CTC to take-home: (1) Employer PF and gratuity are costs but not paid to you monthly, (2) Employee PF (12%) is deducted from your gross, (3) Income Tax is withheld as TDS, (4) Professional Tax (up to ₹200/month) is deducted. On a ₹10 LPA CTC, the gap between CTC and take-home can be ₹1–2 lakh annually.
Can I negotiate CTC components?
Yes, many companies offer flexibility in salary structuring, especially larger organisations. You can often request: (a) Higher HRA if you pay significant rent, (b) Flexi Benefit Plans (food coupons, fuel allowance) that offer partial tax exemptions, (c) NPS contribution by employer (additional tax benefit), (d) Higher variable pay if you're confident in performance. Always negotiate the total CTC first, then the structure.
What is Special Allowance and is it taxable?
Special Allowance is the residual component of your CTC — whatever remains after Basic, HRA, PF, gratuity, and other defined allowances are accounted for. It is fully taxable with no exemption under any section of the Income Tax Act. It is not the same as "Conveyance Allowance" or "Medical Allowance" which have specific definitions and limits.
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