This salary breakup calculator splits an Indian private-sector CTC into the components a payslip actually names: Basic, HRA, Special Allowance, employer EPF, gratuity provision and your own EPF deduction. It answers a structure question, not a tax question, so for the figure that reaches your bank use the in-hand salary calculator or start from an offer letter with the CTC to in-hand calculator. No sign-up, and nothing you type leaves your browser.
| Component | Amount |
|---|
Net Pay Before Income Tax subtracts your own EPF only. Income tax and professional tax are not applied here, so this figure sits above your real take-home. Run the same CTC through the in-hand salary calculator for the after-tax number.
A salary breakup calculator answers the question every Indian offer letter raises and none of them explain: where the package actually goes. One CTC figure produces six named components, and the distance between the number you were quoted and the number you can spend stops being mysterious once you can see them side by side. Set Basic to the share your own annexure uses, because that single choice moves every other line, and read the table from earnings down to the row that adds back to your CTC.
It earns its keep at the two moments when a package is a decision rather than a fact: reading a first annexure, and weighing two offers whose CTCs differ but whose structures might not. Both turn on components, not on the headline figure. Once the split is in front of you, the income tax calculator adds the tax layer this page deliberately leaves out, the take-home salary calculator gives the after-tax view, and every related tool sits on the salary calculators hub.
Two dropdowns and one number. The whole component split appears without a page reload.
Annual rupees, on the default split of Basic at 40 percent of CTC and HRA at 40 percent of Basic.
| Component | 3,00,000 CTC | 6,00,000 CTC | 12,00,000 CTC | 24,00,000 CTC |
|---|---|---|---|---|
| Basic Salary | 1,20,000 | 2,40,000 | 4,80,000 | 9,60,000 |
| HRA | 48,000 | 96,000 | 1,92,000 | 3,84,000 |
| Special Allowance | 1,11,828 | 2,23,656 | 4,47,312 | 8,94,624 |
| Gross Salary | 2,79,828 | 5,59,656 | 11,19,312 | 22,38,624 |
| Employee EPF | 14,400 | 28,800 | 57,600 | 1,15,200 |
| Net Pay Before Income Tax | 2,65,428 | 5,30,856 | 10,61,712 | 21,23,424 |
| Employer EPF | 14,400 | 28,800 | 57,600 | 1,15,200 |
| Gratuity Provision | 5,772 | 11,544 | 23,088 | 46,176 |
| Monthly Net Before Income Tax | 22,119 | 44,238 | 88,476 | 1,76,952 |
Two things are worth noticing in that table. The ratio never moves: on a 40 percent Basic split, net pay before income tax is 88.48 percent of CTC at every one of the four levels, because the whole model is proportional. And the gap between CTC and gross is a flat 6.72 percent, which is exactly employer EPF plus the gratuity provision. Push Basic up to 50 percent on a 12,00,000 package and net pay before income tax falls from 10,61,712 to 10,27,140, a difference of 34,572 a year, because both EPF sides and gratuity are percentages of Basic. Switching HRA between 40 and 50 percent changes nothing at all in the net figure: it only moves rupees between HRA and Special Allowance, and both already sit inside gross. Income tax is the layer this table does not show, and it is the one that decides your real take-home. The old versus new regime comparison and the take-home salary calculator pick up from here.
A salary breakup shows how your total CTC is divided into different parts of your salary. It can include Basic Salary, HRA, Special Allowance, employer PF contribution, gratuity, and other allowances. Looking at this breakup helps you understand where your salary goes and how much you are likely to receive in your bank account.
Many employees only look at the final in-hand amount on their payslip without knowing how that amount was worked out. A salary breakup calculator lets you see each part clearly. It can also help you compare job offers, understand your deductions, and plan your salary better.
The split runs in a fixed order. Basic is taken as your chosen share of CTC. HRA is a share of Basic. Employer EPF is 12 percent of Basic and the gratuity provision is 4.81 percent of Basic. Whatever is left over becomes Special Allowance, which is why that line is usually the largest single number on a private payslip and why it moves whenever any other component moves.
Gross salary is then Basic plus HRA plus Special Allowance. Your own EPF contribution, another 12 percent of Basic, comes out of that to give the net figure. Both EPF sides follow the scheme rules published by EPFO, and of the employer's 12 percent, 8.33 percent is routed to the pension scheme against a wage ceiling rather than into your provident fund balance. The provident fund calculator follows that money forward over a career.
What this page does not do is tax. Income tax depends on your regime, your deductions and your investments, none of which a component split can know, and professional tax is a state levy that changes with where you are posted. Those belong on the income tax calculator and the professional tax calculator, and the current slabs sit on the Income Tax Department site. Treat the net figure here as a structural ceiling, not a payslip.
Most confusion about Indian salaries comes from treating these three as interchangeable. They are not, and the gap between them is predictable once you can see the components.
If you want the third number properly, the CTC to in-hand calculator and the post-tax salary calculator apply the tax layer this page deliberately leaves out. The monthly salary calculator handles the simpler question of dividing a package by twelve.
This calculator models private-sector packages, because that is where a CTC figure exists in the first place. A private offer starts from a total annual cost and works downward into components, which is exactly the arithmetic above.
Government pay works the other way round. It starts from a Basic Pay cell in a pay-commission matrix and builds upward: dearness allowance, revised twice a year, then house rent allowance at a rate set by the classification of your posting city, then transport allowance and any post-specific allowances, with pension contributions calculated on Basic plus dearness allowance rather than on Basic alone. No CTC is quoted anywhere in that chain. Feeding a government salary into a CTC-based model produces a plausible-looking table that describes nobody, which is why the government mode was removed from this tool rather than left in with adjusted percentages.
Some of the same statutory ideas still apply in both worlds, which is why the gratuity calculator and the leave encashment calculator work regardless of employer type.
The short version, before the detail: this is a modelling tool built on the percentages most Indian employers use, not a reader of your actual payslip. Where it makes an assumption, it says so.
No Indian statute fixes Basic at any share of CTC. The 40 percent default reflects common private practice, and the 50 percent option reflects the direction the wage code definition of wages pushes employers. Your own annexure is the only authority on your package, and if it disagrees with this tool, your annexure wins.
Many real packages include conveyance allowance, medical or insurance premiums, meal cards, leave travel allowance, variable pay and joining bonuses. All of those would sit inside Special Allowance here, because the model absorbs every unnamed rupee into that single line rather than inventing components your employer may not offer.
Both EPF sides are computed as a straight 12 percent of Basic. Employers who restrict contributions to the statutory wage ceiling, and employees making voluntary provident fund contributions above the standard rate, will both see different numbers on a real payslip. The direction of the error is predictable: a ceiling-restricted employer means less EPF and more take-home than shown.
Every figure is rounded to whole rupees for display, so a column of components can differ from its total by a rupee or two. The underlying arithmetic is unrounded. Monthly figures are the annual figure divided by twelve, which is how packages are structured, not how every employer schedules payment.
The people who get the most out of a component split are the ones holding a number they cannot explain. A fresher whose first annexure lists six line items nobody walked them through. A switcher weighing a higher CTC against a lower one and wanting to know whether the difference is real salary or a larger gratuity provision. An HR team sanity-checking a band before it goes into a letter. A loan applicant whose bank asked for gross rather than CTC, which the annual salary calculator also helps with. If your question is what your money is called, this page answers it. If your question is how much arrives, the take-home salary calculator is the honest next stop, and freelancers with no CTC at all should start at the freelance income calculator or the hourly to salary converter instead.
A salary breakup is the component list behind a single package figure. It names what you earn as Basic, HRA and Special Allowance, what is deducted as your own EPF, and what sits inside CTC without reaching you, namely employer EPF and the gratuity provision. Reading it is how you tell a genuinely larger offer from one that has simply been arranged differently on paper.
The annexure is usually a two block table. The upper block lists earnings and adds up to gross salary. The lower block lists employer contributions and adds up, with gross, to the CTC on the front page. Find Basic first, because EPF and gratuity are both percentages of it, then check whether the CTC line includes anything variable such as a performance bonus that is not guaranteed.
In most private packages Basic sits between 40 and 50 percent of CTC, and 40 percent is the common default. No Indian law fixes the share, so it is an employer policy choice rather than a rule. It matters more than any other line because both EPF contributions and the gratuity provision are calculated on Basic, so raising it moves money from your monthly credit into retirement balances.
Special Allowance is the residual line. Once Basic, HRA, employer EPF and gratuity are set, whatever is left of the CTC lands there, which is why it is often the largest single number on a private payslip. It is fully taxable under both regimes with no exemption attached, so a package weighted towards Special Allowance offers no tax planning room at all.
Yes, employers usually include a gratuity provision inside CTC at about 4.81 percent of Basic, but it is not money you receive monthly. It becomes payable as a lump sum only after five years of qualifying service, and leaving earlier generally forfeits it. That makes it one of two CTC lines that inflate the headline package without touching your bank account this month.
Because this page subtracts your own EPF and stops there. Income tax and professional tax are not applied, which is why the result is labelled Net Pay Before Income Tax rather than in-hand. On the default 40 percent Basic split that figure works out at 88.48 percent of CTC at every salary level. Your actual credit is lower, and the in-hand salary calculator applies the missing tax layer.
The wage code definition of wages pushes employers towards keeping Basic and similar components at roughly half of total remuneration. Where that is applied, EPF and gratuity both rise because both are computed on Basic, and monthly take-home falls slightly. The 50 percent option in the Basic dropdown models exactly that scenario, so you can see the size of the shift on your own package before it happens.
There is no Excel or PDF export, and the page does not pretend otherwise. What it does have is a copy button under the results that puts the entire component table on your clipboard as tab separated text. Paste that straight into Excel, Google Sheets or a message and the rows and amounts land in separate columns without any reformatting.
Your 12 percent is a deduction, taken out of gross salary, so it reduces the amount credited to you each month. The employer 12 percent is an addition, counted inside CTC and paid on top of gross rather than out of it. Of that employer share, 8.33 percent is routed to the pension scheme against a wage ceiling, and only the balance reaches your provident fund account.
No, and the government mode was deliberately removed rather than left in with adjusted numbers. Government pay is built upward from a Basic Pay cell in a pay matrix, with dearness allowance revised twice a year and house rent allowance set by city classification. No CTC figure exists in that chain, so a CTC based model cannot describe it honestly whatever percentages you feed it.
Every calculation runs inside your own browser. The CTC you type is never sent to a server, written to a database or shared with anyone, and the calculator sets no cookie and asks for no account or email. Close the tab and the figures are gone. The copy button uses your device clipboard and does not transmit anything either.
One number in, the whole structure out, including the two components that sit inside your package and never reach your account. Free, private, and nothing is stored.
📊 Calculate My Salary BreakupAlready know your structure? Move on to the in-hand salary calculator, compare regimes with the old versus new tax regime tool, or browse all of the salary calculators for India.