CTC ↔ Take-home

Break an annual CTC into gross, statutory deductions and monthly take-home.

Inputs

Annual CTC (₹)

Basic as % of gross

Below the common 50% Basic guideline. If HRA + excluded components exceed 50% of gross, the excess gets added back to wages under Sec 2(y) (see below).

Metro city (Mumbai / Delhi / Kolkata / Chennai) — HRA at 50% of basicHRA as % of basic

Salary components

Excluded (Sec 2(y))

Mark “Excluded” only for items that actually qualify under Sec 2(y) — conveyance, overtime, commission, LTA/travel concession, sums for special employment expenses. Items like an extra “Special Allowance” or performance pay are NOT excluded — they count as wages, same as Basic.

No PF wage cap — contribute 12% on full statutory wagesState (for professional tax)

Results

Gross / month

₹93,233

Take-home / month

₹90,033

Take-home / year

₹10,80,396

Employer cost build-up (monthly)
Monthly CTC	₹1,00,000
Less: employer PF (12% of statutory wages)	− ₹3,000
Less: employer ESI (3.25% of gross)	− ₹0
Less: gratuity provision (4.81% of statutory wages)	− ₹3,767
Gross monthly salary	₹93,233

Salary structure (monthly)
Basic (40% of gross)	₹37,293
HRA (40% of basic)	₹14,917
Special allowance (balancing)	₹41,023
Gross	₹93,233

'Wages' under Code on Wages, 2019 (Sec. 2(y))
Total remuneration (gross)	₹93,233
Less: HRA (excluded)	− ₹14,917
Statutory wages (PF/gratuity base)	₹78,316

Employee deductions (monthly)
Employee PF (12% of statutory wages)	− ₹3,000
Employee ESI (0.75% of gross)	− ₹0
Professional tax — Karnataka	− ₹200
Net take-home	₹90,033

Excludes income tax/TDS. Professional tax: ₹200 per month.

PF wage ceiling is Rs 25,000 from 17 Sep 2026. For the September 2026 wage month, contributions are computed in two periods (1-16 Sep on Rs 15,000, 17-30 Sep on Rs 25,000) and filed in a single ECR. This calculator shows the post-17-Sep monthly position.

Source: Ministry of Labour & Employment S.O. 5109(E). Figures are indicative.

More payroll calculators

EPF split ESIC split Professional Tax HRA Exemption

Indicative figures

This calculator is for illustration only. Rates, wage ceilings and state slabs change by notification — verify the assumptions shown above against the latest gazette notification or circular before relying on a figure.

Check the regulatory update feed

Turn these numbers into a compliance calendar

Complyuva maps applicable Acts to every company, computes due dates and sends deadline alerts.

Start free