Salary Breakup Calculator
Convert your annual CTC to monthly in-hand salary — full breakup with EPF, Gratuity, HRA, NPS and income tax, live on one screen.
- Free — no sign-up
- Instant, on-screen results
- Built by our CA · CS team
- Rules cited on the page
Enter your figures — the result on the right updates as you type.
Full CTC breakup
| Component | Monthly | Annual |
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End-to-end payroll compliance — salary structuring, TDS, EPF, ESI & payslips.
Disclaimer: Based on a standard industry salary structure. Actual breakup varies by employer. Tax rates per Finance Act 2025 for FY 2026-27.
CTC vs in-hand — why they differ
Your CTC (Cost to Company) is everything an employer spends on you, including parts that never reach your bank account — the employer's EPF contribution, gratuity provision and any employer NPS. Your in-hand salary is what lands each month after EPF (employee share), professional tax and income tax are deducted from gross. That is why a ₹12 lakh CTC does not mean ₹1 lakh a month in hand.
Standard salary structure
Most employers build the package on the same components. This calculator uses the industry-standard split so your estimate matches a typical offer letter.
Basic — 40% of CTC
Basic salary is set at 40% of CTC. It drives HRA, EPF and gratuity, so a higher Basic means higher retirals but a lower special allowance.
HRA — 50% / 40% of Basic
House Rent Allowance is 50% of Basic in metro cities and 40% elsewhere. Under the old regime, part of it is tax-exempt against actual rent paid.
EPF — 12% capped at ₹15k wage
Both employer and employee contribute 12% of the EPF wage (Basic), but the wage is capped at ₹15,000/month. The employee share qualifies for 80C in the old regime.
Gratuity — 4.81% of Basic
Employers provision 4.81% of Basic (15/26 of a month's Basic, spread over 12 months) toward gratuity. It is part of CTC but paid only on exit after 5 years.
Old vs new regime — on your salary
The new regime gives a ₹75,000 standard deduction and makes tax nil up to ₹12 lakh taxable (₹12.75 lakh salary) via the enhanced 87A rebate, but ignores HRA, 80C and other deductions. The old regime gives a ₹50,000 standard deduction and lets you claim HRA exemption plus the EPF employee share under 80C. Switch the regime pill above to see your in-hand update instantly.
New regime
Standard deduction ₹75,000, professional tax allowed, no HRA/80C. Zero tax up to ₹12.75 lakh salary — usually best when you have few deductions.
Old regime
Standard deduction ₹50,000 plus HRA exemption and 80C (EPF employee share here). Wins when rent and investments are high enough to offset its higher slab rates.
How the Salary Breakup Calculator works
4 steps, start to finish — the same order the tool follows.
- 01Enter your annual CTC in rupees.
- 02Choose whether HRA applies, metro or non-metro, and add monthly rent for exemption.
- 03Toggle employer NPS on or off and pick the New or Old tax regime.
- 04Click calculate to see the full component breakup, deductions, and monthly in-hand salary.
Questions people ask
Short answers on Salary Breakup Calculator. Tap a question to open it.
01How is my in-hand salary different from CTC?
CTC includes employer costs like employer EPF, gratuity, and NPS that never reach your bank account. In-hand is gross salary minus employee EPF, professional tax, and income tax.
02What are the standard components of a salary structure in India?
A typical Indian salary structure includes: Basic Salary, House Rent Allowance (HRA), Leave Travel Allowance (LTA), Special Allowance, Medical Allowance, Conveyance Allowance, and Employer PF Contribution (not part of CTC take-home). The Basic salary is usually 40-50% of CTC.
03Which tax regime gives me more in-hand pay?
The New Regime has lower slab rates and a ₹75,000 standard deduction, so it usually wins unless you claim large deductions like HRA, 80C, and home loan interest under the Old Regime. Compare both using the toggle.
04What is the difference between CTC and take-home salary?
CTC (Cost to Company) is the total annual expense incurred by the employer including all benefits, employer PF, gratuity provision, and insurance premiums. Take-home salary is the net amount received after deducting employee PF, professional tax, income tax (TDS), and ESIC. CTC can be 15-25% higher than take-home.
05Why is EPF calculated on a capped basic?
The statutory EPF wage ceiling is ₹15,000 per month, so employer contribution here is capped at 12 percent of ₹15,000 unless your employer contributes on full basic.
06How much HRA can an employer give to minimise employee tax?
HRA exemption is most efficient when set to about 50% of basic salary for metro employees (40% for non-metro) since this aligns with the Section 10(13A) calculation. Setting HRA too high without corresponding rent paid results in taxable HRA. Optimal structuring reduces employee tax without additional cost to the employer.
07Is this breakup exactly what my employer will pay?
No. It uses a standard industry structure with basic at 40 percent of CTC. Actual allowances, HRA, and special pay vary by employer, so treat it as an indicative estimate.
08Are allowances like LTA and meal vouchers tax-exempt?
LTA (Leave Travel Allowance) is exempt twice in a 4-year block for actual travel expenses within India for the employee and family. Meal vouchers/sodexo coupons are exempt up to Rs 50 per meal (Rs 26,400 per year for 22 working days × 2 meals). Conveyance allowance was merged into standard deduction from FY 2018-19.
09What is the minimum basic salary requirement in India?
There is no single national minimum for basic salary. However, basic salary must not be less than the state minimum wage applicable to the employee's skill category. For PF calculation, the minimum pensionable salary is Rs 15,000 per month, which also effectively sets a minimum basic level for PF-covered employees.
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Disclaimer: This tool gives indicative results for general guidance only and is not professional advice. Please verify with a qualified CA before acting on the numbers.