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Calculation Type Monthly CTC
Choose how you want to input your salary
Monthly CTC ₹75,000
₹15K ₹1.5L ₹3L ₹4L ₹5L
Enter your monthly CTC (Cost to Company)
Salary Components (Percentage of Basic)
Basic Salary 40-50% of CTC
%
₹30,000
House Rent Allowance (HRA) 40-50% of Basic
%
₹12,000
Dearness Allowance (DA) Varies by company
%
₹6,000
Other Allowances Remaining amount
%
₹27,000
Deductions
Provident Fund (PF) 12% of Basic (Employee)
₹3,600
Professional Tax ₹200 per month (varies by state)
Employee State Insurance (ESI) 0.75% of Gross (if applicable)
₹0
Tax Deducted at Source (TDS) As per income tax slabs
₹4,500
Additional Benefits
Gratuity 15 days salary per year
₹1,154
Leave Travel Allowance (LTA) Tax exemption on travel
Medical Allowance Up to ₹15,000 per year
Tax Regime New Regime
Choose tax regime for TDS calculation

Salary Summary

Per Month
Cost to Company (CTC) ₹75,000
Gross Salary ₹75,000
Total Deductions ₹8,300
Net Take-Home Salary ₹66,700

Salary Components

Basic Salary
₹30,000
HRA
₹12,000
DA
₹6,000
Other Allowances
₹27,000

Deductions Breakdown

Provident Fund (PF)
₹3,600
Professional Tax
₹200
Income Tax (TDS)
₹4,500
ESI
₹0

Annual Projection

Annual CTC
₹9,00,000
Annual Take-Home
₹8,00,400
Annual Tax
₹54,000
Effective Tax Rate
6.00%

Salary Optimization Tip

Consider increasing your HRA component to maximize tax benefits under the old tax regime. You can save up to ₹1,800 more per month.

Understanding Salary Components

Basic Salary

The core component of your salary (40-50% of CTC). It's fully taxable and forms the basis for calculating other components.

  • PF Contribution: 12% of Basic (employee) + 12% (employer)
  • Gratuity: Calculated as (Basic + DA) × 15/26 × years of service
  • ESI: Applicable if Basic ≤ ₹21,000

House Rent Allowance

Provided to meet housing expenses. Partially or fully exempt from tax if you pay rent.

  • Tax Exemption: Minimum of:
    1. Actual HRA received
    2. 50% of Basic (metro) or 40% (non-metro)
    3. Rent paid minus 10% of Basic
  • Documentation: Rent receipts required for exemption

Dearness Allowance

Cost of living adjustment allowance. Fully taxable but included in retirement benefits calculations.

  • Calculation: Usually a percentage of Basic salary
  • Purpose: To offset inflation impact
  • Retirement: Included in gratuity and pension calculations

Special Allowances

Flexible component that can be structured for tax efficiency. Includes conveyance, medical, etc.

  • Conveyance: ₹1,600/month tax-free for commute
  • Medical: ₹15,000/year tax-free (with bills)
  • LTA: Tax exemption on travel twice in 4 years

About Salary Calculation

The Salary Calculator helps you understand your complete salary structure, calculate take-home pay, and optimize your salary components for maximum tax benefits.

Key Salary Terms Explained

CTC (Cost to Company)

The total cost company spends on an employee annually. Includes basic salary, allowances, PF, gratuity, insurance, and other benefits.

CTC = Gross Salary + Employer PF + Gratuity + Insurance + Other Benefits

Gross Salary

Total salary before any deductions. Includes basic salary, HRA, DA, and all allowances.

Gross = Basic + HRA + DA + Conveyance + Medical + Other Allowances

Net Salary (Take-Home)

The amount you receive in your bank account after all deductions.

Net = Gross - (PF + Professional Tax + Income Tax + ESI + Other Deductions)

Provident Fund (PF)

Retirement savings scheme where both employee and employer contribute 12% of basic salary each month.

Employee PF = 12% of Basic (up to ₹1,800 if Basic ≤ ₹15,000)

Tax-Saving Salary Structure

Maximize HRA Benefit

If you pay rent, structure your salary to have higher HRA component. For metro cities, you can claim 50% of Basic as HRA exemption.

Use Tax-Free Allowances

Include conveyance (₹1,600/month), medical (₹15,000/year), LTA, and books/newspaper allowances which are tax-exempt.

Choose Right Tax Regime

If you have home loan, investments, and insurance premiums, old regime may be better. Otherwise, new regime offers lower rates.

Common Deductions

Deduction Amount/Rate Applicability Tax Treatment
Provident Fund (PF) 12% of Basic All employees Exempt up to ₹1.5L (80C)
Professional Tax ₹200/month (varies) State specific Fully deductible
Income Tax (TDS) As per slabs Income > ₹2.5L/₹3L Based on regime
ESI 0.75% of Gross Gross ≤ ₹21,000 Not applicable
NPS Up to 10% of Basic Optional Extra ₹50,000 (80CCD)

Salary Negotiation Tips

  • Focus on CTC: Negotiate total package, not just basic salary
  • Understand Components: Know what each component means for your take-home
  • Consider Benefits: Health insurance, PF, gratuity, and bonuses matter
  • Tax Efficiency: Structure salary for maximum tax savings
  • Annual Increment: Understand how increments affect each component
Note: This calculator provides estimates based on standard assumptions. Actual salary structure may vary based on company policies, location, and specific employment terms. Professional tax rates vary by state. Consult with your HR department or a financial advisor for precise calculations.

What is the difference between CTC and take-home salary?

CTC (Cost to Company) is the total amount company spends on you annually. Take-home salary is what you receive after all deductions like PF, tax, etc. CTC includes employer contributions that you don't receive directly.

How is PF calculated on salary?

PF is calculated as 12% of basic salary. Both employee and employer contribute 12% each. For basic salary up to ₹15,000, PF is capped at ₹1,800 (12% of ₹15,000).

What is HRA and how is it taxed?

HRA (House Rent Allowance) is partially exempt from tax if you pay rent. Exemption is minimum of: 1) Actual HRA received, 2) 50% of Basic (metro) or 40% (non-metro), 3) Rent paid minus 10% of Basic.

What is professional tax?

Professional tax is a state-level tax on employment. Rates vary by state, typically ₹200 per month. It's deducted from salary and is fully deductible from income tax.

How can I reduce TDS on my salary?

Submit investment declarations (80C, 80D, etc.) to HR, claim HRA exemption with rent receipts, choose optimal tax regime, and structure salary with tax-free allowances.