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.
Full CTC breakup
| Component | Monthly | Annual |
|---|
Need payroll processing or tax filing?
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 2025-26.
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.
- Enter your annual CTC in rupees.
- Choose whether HRA applies, metro or non-metro, and add monthly rent for exemption.
- Toggle employer NPS on or off and pick the New or Old tax regime.
- Click calculate to see the full component breakup, deductions, and monthly in-hand salary.
How 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.
Which 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.
Why 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.
Is 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.
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.