Salary Breakup Calculator 2026 — CTC to Take-Home Pay

Annual CTC (Cost to Company)

₹

₹3L₹50L

Basic Salary % of CTC

City (affects HRA)

Monthly Take-Home Pay

₹0

Annual: ₹0

How Is Your Salary Structured?

Indian salary structures typically follow a fixed formula. Your CTC includes employer's PF contribution, gratuity, and other allowances — much of which never reaches your bank account.

Typical Salary Components

Basic Salary — 40–50% of CTC. Base for PF, gratuity, and HRA calculation.
HRA (House Rent Allowance) — 50% of basic (metro) or 40% (non-metro). Tax-exempt if you pay rent.
Special Allowance — Balancing figure after all components. Fully taxable.
Employee PF — 12% of basic deducted from salary. Goes to your EPF account.
Employer PF — Another 12% paid by employer. Part of CTC but not your take-home.
Professional Tax — Up to ₹200/month depending on state.
Gratuity — 4.81% of basic, part of CTC but paid only after 5 years of service.

CTC includes employer PF (12% of basic), gratuity (4.81% of basic), and other benefits. These are costs to the company but don't come to you monthly. Your gross salary is CTC minus these employer contributions.

HRA in your salary = 50% of basic (metro) or 40% (non-metro). The tax-exempt portion is the minimum of: actual HRA received, rent paid minus 10% of basic, or 50%/40% of basic.

Special allowance is the residual amount after all other components are calculated. It is fully taxable and has no specific exemption under income tax laws.