RubanTools

Salary Calculator (CTC → Take-Home)

Enter your CTC and get a complete salary breakup - Basic, HRA, PF, Professional Tax, TDS and monthly in-hand pay.

Salary Details
Typically 40–50%
Metro: 50%, Non-metro: 40%

Understanding Your CTC

What Is CTC?

Cost To Company includes your gross pay + employer PF (12%) + gratuity (4.81%) + any other employer contributions. Take-home is always lower than CTC.

PF Deductions

Both you and employer contribute 12% of Basic toward PF (capped at ₹15,000 basic for mandatory PF). Employee PF is deducted from your take-home.

Special Allowances

After Basic, HRA, LTA and other fixed components - the remaining CTC is typically paid as "Special Allowance" which is fully taxable.

Professional Tax

A state-level tax deducted monthly, ranging ₹0–₹2,500/year depending on state. Delhi, UP, Rajasthan levy no professional tax.

Salary Calculator India CTC to Take-Home

Understanding the difference between Cost to Company (CTC) and actual in-hand salary is essential for every Indian employee. CTC includes components that are never directly received - employer PF contribution, gratuity, and insurance premiums. The gap between CTC and take-home can range from 20% to 40% depending on the salary band, making this calculator indispensable for job offer comparisons and financial planning.

Key Deductions Under Indian Law

Employees' Provident Fund (EPF) was introduced through the EPF Act 1952. Both employer and employee contribute 12% of basic salary each month. Professional Tax, levied by state governments, ranges from Rs 200 to Rs 2,500 per year depending on the state - Maharashtra, Karnataka, and West Bengal are notable examples. Income tax is computed under either the old or new regime introduced in Budget 2020, with further changes in Budget 2023 making the new regime the default for salaried individuals.

HRA and Salary Structure

House Rent Allowance (HRA) is typically 40% of basic for non-metro cities and 50% for metros like Mumbai, Delhi, Kolkata, and Chennai as per Section 10(13A) of the Income Tax Act. CBSE-affiliated school teachers, central government employees on 7th Pay Commission, and private sector workers all use similar salary structures. This calculator helps decode complex payslips instantly, supporting better decisions on tax-saving investments under Section 80C.

Salary & CTC Questions

CTC (Cost to Company) includes everything the employer spends: Basic + HRA + Special Allowance + employer PF (12% of basic) + gratuity provision + insurance + other perks. In-hand salary = CTC minus employer PF minus employee PF (12% of basic) minus income tax (TDS) minus professional tax. Typically, in-hand pay is 65–80% of CTC depending on tax bracket and exemptions claimed.

Basic salary is typically 40–50% of CTC in private sector jobs. HRA is usually 50% of basic for metro cities (Mumbai, Delhi, Kolkata, Chennai) and 40% for non-metro cities. Higher basic means higher PF contributions and gratuity, but also higher taxable income. EPFO mandates PF on all allowances if total wages are ≤ ₹15,000/month, preventing companies from reducing basic below this threshold arbitrarily.

Mandatory deductions: Employee PF - 12% of basic + DA; Income tax (TDS) - deducted monthly based on projected annual income; Professional tax - up to ₹2,500/year (state-specific). Optional: ESI - 0.75% of gross salary if monthly gross is ≤ ₹21,000. Voluntary: VPF, NPS Tier 1 (additional tax saving). Total mandatory deductions are typically 15–30% of CTC depending on salary level and selected tax regime.

Under the new regime (FY 2024-25): income up to ₹7 lakh is effectively tax-free (₹25,000 rebate) with standard deduction of ₹75,000, but no 80C/HRA/80D exemptions. Under the old regime: 80C (₹1.5L) + HRA exemption + 80D + standard deduction (₹50,000) can significantly reduce tax. For salaries up to ₹12L without large deductions, the new regime typically gives higher take-home pay. Use this calculator to compare both.

Professional tax is a state-level tax on salary, capped at ₹2,500 per year. States that levy it: Karnataka (₹200/month for income > ₹15,000), Maharashtra (₹200/month for income > ₹10,000), West Bengal, Andhra Pradesh, Tamil Nadu, and Telangana. States like Delhi, Rajasthan, Haryana, and Uttar Pradesh do NOT levy professional tax. Professional tax paid is deductible under Section 16(iii) of the Income Tax Act - your employer includes it in Form 16.