Salary breakup calculator
Turn a CTC into a monthly salary structure: basic, HRA, PF, ESI, gratuity, professional tax, income tax and take-home pay.
- Making an offer letter structure
- Answering “what will I get in hand?”
- Checking PF and ESI before payroll
The salary
Under the labour codes, wages (basic pay and DA) should be at least half of pay, so 50% is a safe start. Professional tax depends on your state; ₹200 is common.
Take-home pay
Income tax is an estimate for FY 2026-27 (₹75,000 standard deduction and the ₹12 lakh rebate in the new regime; ₹50,000 standard deduction in the old). It leaves out surcharge on incomes above ₹50 lakh and other income. ESI applies when monthly gross pay is ₹21,000 or less.
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What each line means
CTC and gross pay
CTC is the full cost to the company. It includes the employer's PF, ESI and gratuity, which the employee does not get in hand each month. Gross pay is what is paid before deductions.
Special allowance
What is left of the CTC after basic, HRA and the employer's contributions. It balances the structure.
PF
12% of basic from the employee and 12% from the employer. Many companies count it on basic of up to ₹15,000, so ₹1,800 a month each.
ESI
When gross pay is ₹21,000 a month or less: 0.75% from the employee and 3.25% from the employer.
USR HRMS runs this for your whole team
Salary structures, payroll, payslips, PF, ESI and professional tax for every person, every month, with USR HRMS and 40+ connected apps.
Free for companies of up to 10 people · from ₹49 ($1) per employee a month above that.
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