CTC calculator: build, reverse and compare salary structures
This CTC calculator is a salary-structure builder for Indian offers. Give it a cost to company and a set of rules — basic as a share of CTC, HRA as a share of basic, LTA, fixed allowances, employer NPS, insurance, PF and gratuity — and it lays out the full CTC breakup: what is paid monthly, what the employer contributes, what arrives once a year and an estimate of take-home pay.
Two more modes answer the questions people ask before signing: what CTC do I need for a given monthly in-hand, and which of two offers actually pays more each month. Every rule is editable and the breakup downloads as CSV. It all runs in your browser; figures are estimates, not tax or legal advice.
How to use the CTC Calculator
- Pick a mode: Build a structure, CTC for an in-hand target or Compare two offers.
- Enter the CTC (a year or LPA), the in-hand you want, or the three CTCs to compare.
- Adjust the Structure rules to match the offer letter or your company’s salary policy.
- Read the breakup: fixed pay, employer contributions, once-a-year pay and take-home estimate.
- Press Download CSV to open the breakup or comparison in a spreadsheet.
CTC Calculator features
Rule-based breakup
Percent-of-CTC, percent-of-basic and fixed-amount rules, with special allowance as the balancing figure.
Reverse CTC solver
Bisection on the full calculation (PF, gratuity, ESI, professional tax and tax), with every step shown.
Offer comparison
CTC hike and in-hand rise side by side for your current job and two offers, with the winner highlighted.
Statutory costs built in
Employer PF split into EPF and EPS, optional EDLI and admin charges, ESI and the 4.81% gratuity provision.
CSV export
Section, component, rule, monthly and annual amounts, ready for Excel or Google Sheets.
What goes into a CTC
CTC = gross salary × 12 + employer PF + employer ESI + employer NPS + gratuity provision + insurance + variable pay + annual bonus. Gross salary is what appears on your payslip each month — basic, HRA, LTA, allowances and the special allowance that absorbs whatever is left. The employer items are real costs to the company but never reach your bank account each month; variable pay depends on performance.
A salary structure is the set of rules that splits the CTC. Basic is usually 40–50% of CTC; HRA 40–50% of basic; employer PF 12% of wages (at most ₹3,000 a month at the ₹25,000 ceiling); gratuity 15/26 of a month’s wages for each year, set aside monthly as 4.81%.
Worked example: 18 LPA
With Maharashtra professional tax and the new regime, TDS is ₹8,524 a month and the estimated in-hand is ₹1,15,828. In reverse mode with the same rules, a ₹1,00,000 monthly in-hand needs a CTC of ₹14,66,389.
| Component | Rule | Monthly |
|---|---|---|
| Basic | 50% of CTC | ₹75,000 |
| HRA | 50% of basic | ₹37,500 |
| LTA | ₹24,000 a year | ₹2,000 |
| Special allowance | balancing figure | ₹13,061 |
| Gross salary | ₹1,27,561 | |
| Employer PF (EPF ₹917 + EPS ₹2,083) | 12% of ₹25,000 | ₹3,000 |
| Gratuity provision | 4.81% of ₹75,000 | ₹3,606 |
| Insurance | ₹10,000 a year | ₹833 |
| Fixed CTC | ₹1,35,000 | |
| Variable pay | 10% of CTC | ₹1,80,000 a year |
Comparing offers: CTC hike vs in-hand rise
A headline hike can hide a smaller rise in monthly pay. With the default rules, moving from 12 LPA to an 18 LPA offer with 10% variable is a 50% CTC hike and lifts in-hand from ₹80,554 to ₹1,15,828 (+43.8%). A 20 LPA offer with 15% variable is a 66.7% hike and pays ₹1,21,117 — more, but only ₹5,289 a month more for ₹2 lakh of extra CTC, because ₹3 lakh of it is variable, the higher basic adds to gratuity and the extra pay is taxed at a higher slab.
Check how variable pay is paid (quarterly, yearly, capped at target?), whether employer PF and gratuity sit inside the CTC, and the joining or retention bonus clawback terms. For day-to-day take-home and month-by-month figures use the in-hand salary calculator.
Rules used (as of October 2026)
Code on Wages, 2019 s.2(y) and the other Labour Codes, in force from 21 November 2025: when allowances exceed 50% of total remuneration, the excess counts as wages for PF and gratuity (applied here to fixed monthly gross, with basic + DA as wages). EPF and EPS at 12% / 8.33% on wages up to ₹25,000 a month from 17 September 2026 (S.O. 5109(E)); EDLI and admin charges at 0.5% each; ESI 0.75% / 3.25% on Code wages up to ₹21,000; gratuity at 15 days’ wages per year on a 26-day month. TDS uses the tax year 2026-27 slabs of the income tax calculator; old-regime TDS here counts only PF under 80C.
CTC Calculator FAQ
How do I calculate a CTC breakup?
Start from the rules: basic as a percentage of CTC, HRA as a percentage of basic, fixed items like LTA, then employer PF, gratuity and insurance. Variable pay comes off the top and special allowance takes the remainder. This CTC calculator does it and shows each line.
What CTC should I ask for to get ₹1 lakh a month in hand?
With 50% basic, 50% HRA, 10% variable, PF at the ₹25,000 ceiling and Maharashtra professional tax, about ₹14.66 lakh. Use reverse mode with your own rules — a higher variable share or PF on full wages raises the CTC you need.
How do I calculate my salary hike percentage?
Hike % = (new CTC − current CTC) ÷ current CTC × 100. Compare the in-hand rise too: compare mode shows both, and the percentage change calculator handles any other pair of numbers.
Is gratuity part of CTC?
Often, as a 4.81% provision on wages, but it is paid only when you leave after five years (one year for fixed-term staff under the Code on Social Security). Untick the gratuity option if your offer excludes it, and see the payout with the gratuity calculator.
Why is basic now at least 50% in many offers?
Under the Labour Codes, if allowances exceed half of total pay, the excess counts as wages for PF and gratuity anyway, so employers often raise basic to 50% to keep the structure simple.
Should employer PF be inside or outside CTC?
Inside CTC lowers your gross pay by the employer’s 12%; outside means the company pays it on top. When comparing offers, set this the same way for each.