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Full Structure Breakdown
Indian Corporate Compensation Standards
FY 2025-26 & FY 2026-27 (Budget 2024 revised)

CTC Calculator (Cost to Company)

Deconstruct total annual CTC into fixed monthly gross salary, employer statutory contributions (PF, ESI, Gratuity), retirals, insurance, and variable components.

Monthly Gross Earnings
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Employer Statutory & Retiral Contributions
Include Employer PF (12%)Employer matching share to EPF and EPS
PF Calculated on Actual Basic (Uncapped)Default is capped at ₹15,000 wage ceiling (₹1,800/mo)
Include Employer ESIC (3.25%)Applicable if monthly gross is under ₹21,000
Include Gratuity Provision (4.81%)15 days basic salary per year (Payment of Gratuity Act 1972)
Annual Benefits & Variable Pay
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Gym, meal cards, internet, or phone reimbursements.
Total Cost to Company (Annual CTC)
Annual Package
₹10,20,792
Monthly CTC Value: ₹85,066
Annual Fixed Gross
₹8,49,000
Estimated Monthly In-Hand
₹68,750
CTC Component Distribution
Fixed Gross:₹8,49,000 (83.2%)
Employer PF & ESI:₹21,600 (2.1%)
Gratuity Provision:₹20,192 (2.0%)
Variable / Bonus:₹1,00,000 (9.8%)
Insurance & Perks:₹30,000 (2.9%)
Itemized CTC Decomposition
ComponentMonthlyAnnual
Monthly Basic Salary₹35,000₹4,20,000
House Rent Allowance (HRA)₹17,500₹2,10,000
Special & Conveyance Allowances₹18,250₹2,19,000
Gross Salary (Direct Pay)₹70,750₹8,49,000
Employer PF Contribution (12%)₹1,800₹21,600
Gratuity Provision (4.81% Basic)₹1,683₹20,192
Group Medical & Life Insurance₹1,500₹18,000
Performance Bonus & Variable Pay₹8,333₹1,00,000
Other Perks & Subsidies₹1,000₹12,000
Total Annual CTC₹85,066₹10,20,792

Important Statutory & Legal Disclaimer

This calculator provides estimates based on user-entered values and Indian statutory guidelines (including the Income Tax Act 1961, Payment of Gratuity Act 1972, EPFO, ESIC, and State Professional Tax acts) as revised in recent Finance Acts. Actual payroll computations, tax liabilities, and Full & Final settlements may vary based on specific employer policies, compensation structures, investment proofs, and individual tax assessments. This tool does not constitute formal legal, tax, or payroll advisory.

Knowledge Base

Frequently Asked Questions

Common questions about statutory calculations, tax implications, and compliance rules.

Cost to Company (CTC) is the complete financial amount that a company spends on an employee annually. It includes direct gross earnings (Basic, HRA, Allowances), indirect benefits (Employer PF, Employer ESI, Medical Insurance), retirals (Gratuity provision), and variable incentives.

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