Calculator · Indian payroll
Salary Breakup Calculator
Convert monthly CTC into Basic, HRA, allowances, and full deduction breakdown. EPF + ESI + PT + TDS calculated using FY 2025-26 statutory rates. Math is shown line by line.
Monthly take-home
₹67,050
from ₹75,000 CTC · ₹8,04,600 annual
Earnings
- Basic₹37,500
- HRA50% basic₹18,750
- Special allowance₹17,150
- Conveyance₹1,600
- Gross₹75,000
Deductions
- EPF (12% basic)-₹4,500
- ESIAbove ₹21k₹0
- PT (KA)-₹200
- TDS (FY 25-26)New regime-₹3,250
- Total-₹7,950
The formula, line by line
Basic: 50% of CTC (standard Indian heuristic; some companies use 40%).
HRA: 50% of basic (metro) or 40% (non-metro). IT Act §10(13A) exemption is a separate calculation — use our HRA exemption calculator.
EPF: 12% of basic per EPF Act 1952. Some employers cap at ₹15,000 basic for new joiners; this calculator uses full basic.
ESI: 0.75% of gross, but only if gross ≤ ₹21,000 (ESI Act 1948). Most salaried employees above ₹21k gross have ESI as zero.
Professional Tax: Karnataka slabs; varies by state. Use ₹200/month above ₹15k gross for Karnataka FY 25-26.
TDS: New tax regime FY 2025-26. Standard deduction ₹75,000 applied. Cess 4% added. Monthly = annual / 12.
Frequently asked
About this salary calculator.
How is Basic salary calculated in India?
Most Indian companies set Basic at 40-50% of CTC. EmployeeSight's calculator uses 50% as the default, which is the most common pattern for salaried employees. Basic determines EPF (12% of basic) and Gratuity (15/26 × years × basic) downstream — higher basic = higher PF + gratuity, lower take-home in the short term.
When does ESI apply?
Employees' State Insurance applies only when gross monthly salary is ₹21,000 or less. Above that threshold, ESI is zero on the employee side. The 0.75% employee + 3.25% employer split is set by the ESI Act 1948.
Why is HRA different for metro vs non-metro cities?
The Income-tax Act §10(13A) HRA exemption uses 50% of basic for metros (Mumbai, Delhi, Chennai, Kolkata) and 40% for non-metros. EmployeeSight applies the same heuristic to the HRA component of the salary structure itself. For the tax exemption math separately, use our HRA exemption calculator.
Is the TDS calculation accurate?
This calculator uses the new tax regime for FY 2025-26 with a ₹75,000 standard deduction and 4% cess on the computed tax. It does not account for 80C, 80D, or other old-regime deductions — those apply only if the employee opts out of the new regime. For exact TDS, EmployeeSight's HR product runs the full calculation per-employee.
Does this work for all Indian states?
The Professional Tax slab in this calculator is Karnataka's (₹200/month above ₹15k gross). Other states differ: Maharashtra has slab rates up to ₹2,500/year, West Bengal has graduated slabs, Tamil Nadu's is half-yearly. EmployeeSight HR applies the correct state slab automatically based on each employee's tagged office.
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