CTC breakup, FY 2026-27
Salary breakup calculator
Enter your CTC to see each part of it: what is paid as salary, what your employer pays into PF, gratuity and NPS, and what is taken off before you are paid.
Your CTC, component by component
| Component | % of CTC | A month | A year |
|---|---|---|---|
| Paid to you as salary | |||
| Basic salary50% of CTC | 50% | ₹41,666.67 | ₹5,00,000 |
| House rent allowance50% of basic | 25% | ₹20,833.33 | ₹2,50,000 |
| Special allowanceWhat is left of fixed pay | 16.6% | ₹13,829.17 | ₹1,65,950 |
| Gross salary | 91.6% | ₹76,329.17 | ₹9,15,950 |
| Paid by your employer inside CTC | |||
| Employer PFInto your EPF and EPS pension accounts | 6% | ₹5,000.00 | ₹60,000 |
| Gratuity4.81% of basic, paid after five years | 2.4% | ₹2,004.17 | ₹24,050 |
| Cost to company (CTC) | 100% | ₹83,333.33 | ₹10,00,000 |
| Taken off before you are paid | |||
| Your PF12% of basic | 6% | ₹5,000.00 | ₹60,000 |
| Professional taxYour state's schedule | 0.3% | ₹208.33 | ₹2,500 |
| Income taxNew regime | 0% | ₹0.00 | ₹0 |
| In-hand salary | 85.3% | ₹71,120.83 | ₹8,53,450 |
Monthly figures are the yearly amounts divided by 12. Rounded, so rows can differ by a rupee from the totals.
In this calculator, basic pay sets PF and gratuity
Here PF is 12% of basic from you and 12% from your employer, and gratuity is 4.81% of basic, so the basic share decides how much of your CTC is saved rather than paid. Basic starts at 50% of CTC; change it to match your offer letter.
For PF, gratuity and ESI, the Code on Social Security, 2020 defines wages in section 2(88): all your pay counts except listed items such as house rent allowance, conveyance, overtime and commission, and if those items come to more than half of your pay, the part above half is added back. Special allowance is not one of the listed items. Your employer may therefore work out PF and gratuity on more than your basic (ESIC circular of 11 December 2025 on the new definition of wages).
House rent allowance is a share of basic: 50% in Mumbai, Kolkata, Delhi, Chennai, Hyderabad, Pune, Ahmedabad and Bengaluru and 40% elsewhere, unless you enter your own. The special allowance takes whatever is left of fixed pay.
On a 15 LPA CTC, ₹1,00,300 a month reaches your bank
| A month | |
|---|---|
| Basic salary | ₹62,500.00 |
| House rent allowance | ₹31,250.00 |
| Special allowance | ₹20,743.75 |
| Gross salary | ₹1,14,493.75 |
| Your PF | −₹7,500.00 |
| Professional tax | −₹208.33 |
| Income tax | −₹6,485.83 |
| In-hand salary | ₹1,00,299.58 |
New regime, Maharashtra, basic 50% of CTC, PF on full basic, gratuity inside CTC. 15 LPA in-hand salary.
What this breakup leaves out
Some offer letters also count PF insurance and admin charges, health insurance premiums, meal cards or a car lease inside CTC. They are not paid as salary, so add them to the employer's side if your CTC includes them. ESI is not included: at lower salaries you may pay 0.75% of your wages, which the ESI calculator works out.
Salary breakup, in short
What is a salary breakup?
A list of the parts that make up your CTC: basic salary, house rent allowance, special allowance and any variable pay, plus the employer's PF, gratuity and NPS, and then what is taken off before you are paid.
How much of CTC is basic salary?
Your employer decides. This calculator starts basic at 50% of CTC and works out PF and gratuity on basic; change both to match your offer letter.
In-hand salary by CTC
More tools
- In-hand salary calculatorCTC to monthly in-hand pay under both regimes
- Income tax, old vs new regimeTax and in-hand pay with your deductions
- Professional tax by stateThe schedule in each state, with calculators
- PF contributionYour PF, your employer's PF and the pension share
- ESI calculatorEmployee and employer ESI on your wages
- NPS calculatorAn illustration of your corpus, lump sum and annuity
These figures are estimates based on the information you entered and the rules for tax year 2026-27 under the Income-tax Act 2025 as it stands after Budget 2026, EPFO notifications and state professional tax schedules. They are general information, not tax, financial or legal advice. Your actual in-hand salary can differ, for example because of your company's salary structure, variable pay, PF rules, your regime choice, TDS timing or your state. Check your payslip, or ask your payroll team or a chartered accountant, before relying on these figures.