Break down annual CTC (Cost to Company) into Basic / HRA / LTA / Special Allowance / Bonus / Variable Pay / Employer PF / Gratuity Provision / Insurance. Also supports reverse-salary mode: enter desired in-hand and get required CTC.
Reviewed by the CalculatorKosh Editorial TeamUpdated June 2026Free · No sign-up
CTC Breakdown Calculator
Break down annual CTC (Cost to Company) into Basic / HRA / LTA / Special Allowance / Bonus / Variable Pay / Employer PF / Gratuity Provision / Insurance. Also supports reverse-salary mode: enter desired in-hand and get required CTC.
Calculation Mode
(15.0 Lakh)
= ₹7,50,000/yr
= ₹1,50,000/yr
Monthly In-hand
₹1,06,285
Monthly in-hand pay: ₹1,06,285Annual in-hand: ₹12,75,425After PF + PT + TDS
CTC
₹15.0 L
Annual Gross
₹13.7 L
Net Annual
₹12.8 L
Take-home %
85.0%
Full CTC Breakdown
| Basic Salary | ₹7,50,000 |
| HRA (metro 50%) | ₹3,75,000 |
| LTA | ₹62,475 |
| Special Allowance | ₹30,450 |
| Variable Pay | ₹1,50,000 |
| Employer PF | ₹90,000 |
| Employer Gratuity provision | ₹36,075 |
| Insurance premium | ₹6,000 |
| Total CTC | ₹15,00,000 |
CTC Composition
Deductions from Gross
| Employee PF (12% of Basic) | ₹90,000 |
| Professional Tax | ₹2,500 |
| Estimated TDS | ₹0 |
Labour Code 50% Basic rule
From April 2026, the new Labour Code mandates Basic Salary be at least 50% of total wages. This shifts more income to PF (12% of Basic) + Gratuity (4.81% of Basic) — meaning higher CTC, lower in-hand for the same gross. Companies are restructuring CTCs to comply.
Reverse mode use case
Use reverse mode to negotiate offers — given your desired in-hand (after tax + PF), what CTC should you ask for? Toggle Mode → Reverse above and enter your target monthly take-home.
How It Works
The headline CTC in your offer letter bundles monthly cash pay with employer-funded benefits — Employer PF (12% of Basic), Gratuity provision (4.81% of Basic), and a group insurance premium — that never reach your bank account. This calculator breaks the CTC into every typical IT / MNC component and computes the monthly in-hand pay after deductions.
Forward mode — CTC to components
Enter your annual CTC and the structural %-splits your employer uses (Basic % of CTC, Variable Pay %). The calculator derives Basic, HRA (50% of Basic for metro / 40% for non-metro), LTA (~1 month of Basic), Variable Pay, Employer PF, Gratuity, Insurance and the Special Allowance residual that balances the CTC equation. It then computes the in-hand-eligible Gross, deducts Employee PF + Professional Tax + estimated TDS, and shows monthly take-home.
Reverse mode — in-hand to CTC
Use reverse mode while negotiating an offer: enter your desired monthly take-home and the calculator solves for the CTC that would produce it, given the same structural splits. Handy when you know the in-hand number you need but the recruiter asks for an expected CTC.
Labour Code 50% Basic rule
From April 2026 the new Labour Code on Wages mandates Basic Salary be at least 50% of total wages. This shifts more income into PF (12% of Basic) and Gratuity (4.81% of Basic) — boosting your retirement corpus but slightly reducing monthly in-hand for the same gross. Most companies are restructuring CTCs to comply.
Sources & method
Tax slabs, deductions, rebates and surcharge follow the rules notified by the Government of India for the selected year. Based on the Income Tax Department. See how we calculate.
Frequently Asked Questions
CTC (Cost to Company) is the total annual cost the employer incurs to employ you — it bundles your monthly pay with employer-funded benefits (Employer PF, Gratuity provision, Insurance premium) that never reach your bank account.
Gross is the in-hand-eligible portion: Basic + HRA + LTA + Special Allowance + Variable Pay, before any deductions.
In-hand (take-home) is what actually lands in your bank each month after Employee PF (12% of Basic), Professional Tax, and TDS are deducted from gross.
Part of Income Tax Calculators (FY 2026-27) — compare every related calculator in one place.