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FY 2025–26 · AY 2026–27 · Salary Structure

CTC to In-Hand Salary Calculator

Turn your annual CTC into real monthly take-home pay — basic, HRA, PF, professional tax and income tax deducted live, with a full salary breakup.

💰 Cost to company
Annual CTC Total cost to company, per year
🧩 Salary structure
Basic % of CTC
%
HRA % of basic
%
🏦 Statutory options
Employer PF contribution
Professional tax
Income-tax regime
📉 Other deductions
Other monthly deductions Loan EMI, insurance, etc.
Employer PF is part of CTC but not paid in hand. Employee PF is matched at the same amount and deducted. Income tax is an estimate on the taxable salary using the selected FY 2026-27 regime (std deduction + slabs + 87A rebate + 4% cess).

Salary breakup

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Structure your salary to maximise take-home

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Disclaimer: Indicative estimate for salaried resident individuals. Actual take-home varies with your exact salary structure, other allowances, exemptions and employer policy. Tax rates per Finance Act 2025 (FY 2026-27).

Why your in-hand is less than your CTC

CTC (Cost to Company) is the total your employer spends on you in a year — but a big slice never reaches your bank account. Employer PF, gratuity provisions and your own deductions (employee PF, professional tax and income tax) are all carved out before the monthly credit. Typically your in-hand is 65–80% of CTC, depending on how the structure is loaded with retirals and how much tax you pay.

12%
Employer PF on basic (capped at 12% of ₹15,000 = ₹1,800/mo)
12%
Employee PF, matched and deducted from gross
₹75,000
Standard deduction on salary in the new regime
₹12L
New-regime taxable income up to which 87A makes tax nil

How each component is derived

Most Indian employers build the structure as a set of percentages off CTC and basic. Here is the standard flow this calculator uses:

CTC → In-hand — component logic
ComponentHow it is computed
BasicBasic % × CTC
HRAHRA % × Basic
Employer PFmin(12% × Basic, ₹21,600/yr)
Gross salaryCTC − Employer PF
Special allowanceGross − Basic − HRA
Employee PF= Employer PF (matched)
Professional taxState levy (₹2,400/yr typical)
Income taxOn (Gross − std deduction) per regime + 4% cess
Net in-handGross − Employee PF − PT − Income tax − Other
Employer PF is capped at 12% of the ₹15,000 statutory wage ceiling — that is ₹1,800/month or ₹21,600/year. Many employers instead compute PF on actual basic; toggle the PF pill off if your offer has no PF.

Worked example — ₹12,00,000 CTC

Basic 40% of CTC, HRA 50% of basic, employer PF on, professional tax ₹2,400, new regime, no other deductions. Here is the exact trace:

₹12,00,000 CTC · new regime · FY 2026-27
Basic (40% of CTC)₹4,80,000
HRA (50% of basic)₹2,40,000
Employer PF · min(12%×basic, ₹21,600)₹21,600
Gross salary (CTC − employer PF)₹11,78,400
Special allowance (gross − basic − HRA)₹4,58,400
Less: Employee PF− ₹21,600
Less: Professional tax− ₹2,400
Less: Income tax (taxable ₹11,03,400 → 87A → nil)− ₹0
Net annual in-hand₹11,54,400
Monthly in-hand₹96,200
Because taxable salary (₹11,03,400) is under ₹12L, the Section 87A rebate wipes out the new-regime tax entirely — so nearly all of the gross flows through as take-home. Higher CTCs and old-regime choices reduce this share.

Key terms explained

CTC vs Gross vs Net

CTC is total employer spend including employer PF and gratuity. Gross is what appears on your payslip before your own deductions. Net (in-hand) is what actually hits your bank after employee PF, professional tax and income tax.

Provident Fund (12%)

Both you and your employer contribute 12% of basic to EPF, statutorily capped at 12% of ₹15,000 (₹1,800/month). The employer share sits inside CTC; your matching share is deducted from gross — but it is your savings, not a tax.

Gratuity in CTC

Employers often show gratuity (about 4.81% of basic) inside CTC. It is only paid out after 5 years of service, so it never appears in monthly in-hand — one reason CTC always overstates take-home.

Tax regime choice

The new regime (default) gives a ₹75,000 standard deduction and makes tax nil up to ₹12L taxable via 87A. The old regime has a ₹50,000 standard deduction but lets you claim 80C, HRA and home-loan interest — better only if your deductions are large.

Frequently Asked Questions
Why is my in-hand salary so much lower than my CTC?

CTC includes items you never receive in cash — the employer's PF contribution, gratuity provision, insurance premium and often a variable bonus. Take-home is what remains after those, your own PF, professional tax and TDS.

How is take-home pay calculated?

Gross monthly salary minus employee PF (12% of basic, subject to the wage ceiling the employer applies), professional tax as per your state, any ESI contribution, and monthly TDS on salary. The tool applies each of these in order.

Does the tax regime change my take-home?

Yes, materially. The new regime has lower slab rates and a ₹75,000 standard deduction but disallows HRA, 80C, 80D and most other deductions. The old regime is usually better only if your actual deductions are large.

Can I reduce PF deduction to increase take-home?

Only within limits. PF is mandatory at 12% of basic, DA and retaining allowance for covered employees. An employee whose PF wage was above ₹15,000 at the start and who was never previously a member may be excluded, but for most employees it is not optional.

Is a higher basic salary good or bad?

A higher basic increases PF, gratuity and HRA exemption capacity but lowers immediate take-home. A lower basic does the reverse. The right split depends on whether you value retirement savings or monthly cash more.

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.