Salary breakup calculator

Build a CTC structure with basic, HRA, special allowance, employer PF, gratuity provision, and statutory bonus. Validates against state minimum-wage requirements.

  • Standard India CTC components built in
  • Validates against state minimum-wage thresholds
  • Surface employer PF and gratuity provision separately
Salary breakup
Basic: INR [Amount] / month
HRA: INR [Amount] / month
Special allowance: INR [Amount] / month
Employer PF: INR [Amount] / month
Gratuity provision: INR [Amount] / month
Monthly take-home (gross): INR [Amount]

Use the calculator

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How to structure CTC for India

A balanced CTC structure for India typically allocates 40-50% to basic, 40-50% of basic to HRA, and the residual to special allowance and other heads. Lower basic reduces employer PF outflow but also reduces the employee's HRA exemption ceiling.

Optimise for the employee's actual context: rent paid (for HRA), tax regime preference, and PF contribution preference.

The minimum-wage constraint

Each state has minimum-wage requirements that vary by occupation type. The basic component must meet or exceed the state minimum, so high-ratio basic structures are constrained at the bottom by the wage floor.

Low-CTC roles are most affected. The calculator validates the basic against the state minimum and flags any structure that would fail.

PF and gratuity provisions

Employer PF is 12% of basic (capped at the wage ceiling). Gratuity provision is approximately 4.81% of basic per year. Both are part of CTC but employee take-home does not include them; the structure must surface them separately.

Confusing CTC components with take-home is the most common source of new-joiner disputes. Make the breakup transparent at the offer stage.

Frequently asked questions

Is there a recommended basic-to-CTC ratio?

There is no statutory minimum, but most companies use 40-50%. Below 30% the structure looks engineered for tax-avoidance, which courts have begun to push back on; above 50% the employer PF outflow becomes meaningful.

Does HRA need to be claimed against actual rent?

Yes, for the exemption to apply. The exemption is the lowest of: actual HRA received, 50% of basic (40% in non-metro), and rent paid less 10% of basic. Without rent, HRA is fully taxable as salary.

How is gratuity provision computed?

Approximately 4.81% of basic salary per year (15/26 ÷ 12, the act formula amortised monthly). Pension and superannuation provisions are separate and rare.

Where can I see compensation benchmarks?

See our offer letter post for compensation framing, or run the hiring funnel benchmark for source-of-hire compensation distributions.

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