In-Hand Salary Calculator

In-hand salary calculator: from CTC to the money in your account

An offer letter quotes CTC (cost to company), but what matters each month is your in-hand salary — the amount credited after provident fund, ESI, professional tax and income tax. This in-hand salary calculator takes your CTC in rupees or LPA, builds the salary structure your employer most likely uses, and shows the monthly take-home, a full breakdown and a month-by-month view of the year.

It follows the rules in force in October 2026: the Labour Codes’ 50% wage rule, the new ₹25,000 EPF wage ceiling, ESI up to ₹21,000, each state’s professional tax and both income-tax regimes for tax year 2026-27. It runs in your browser; payroll practice varies, so treat results as estimates, not tax advice.

How to use the In-Hand Salary Calculator

1. Enter your CTC and choose a year or LPA.
2. Set Basic salary, HRA and variable pay as your offer letter shows them.
3. Choose how PF is calculated, whether the employer’s share sits inside your CTC, and whether gratuity is included.
4. Pick the state you work in and your tax regime; for the old regime add rent and deductions.
5. Read the monthly in-hand figure, then switch to Month by month to see months that differ.

In-Hand Salary Calculator features

How CTC becomes in-hand pay

In-hand = gross salary − employee PF − ESI − professional tax − TDS − other deductions, where gross salary = (CTC − variable pay) ÷ 12 − employer PF − gratuity provision − insurance. Basic and HRA come from your percentages; special allowance is whatever is left. Employer PF and gratuity depend on “wages”, which depend on gross pay, so the calculator solves that loop exactly.

Worked example (the default): ₹12 lakh CTC in Bengaluru with 40% basic, 50% HRA and 10% variable. Fixed CTC is ₹90,000 a month and basic ₹40,000. Gross pay comes to ₹84,958: basic is only 47.1% of it, so wages become ₹42,479 and gratuity ₹2,042, while PF stays ₹3,000 (12% of the ₹25,000 ceiling). Taxable income is ₹9,44,490 — under ₹12 lakh, so no TDS in the new regime. After ₹208 of average professional tax the in-hand salary is ₹81,749 a month (₹81,658 in February), plus ₹1,20,000 of variable pay.

Deductions on a payslip in 2026

• Provident fund: 12% of wages from you and 12% from your employer (8.33% to EPS, 3.67% to EPF). Since 17 September 2026 the ceiling is ₹25,000 a month (S.O. 5109(E)); at the ceiling you pay ₹3,000 and the pension share is ₹2,083. Many employers also allow PF on full wages. Project the balance with the PF calculator.
• ESI: 0.75% from you and 3.25% from your employer when ESI wages are ₹21,000 a month or less (₹25,000 with a disability). ESIC uses the Code’s wages — basic + DA, or half of total pay if higher — so some people earning more than ₹21,000 gross are now covered (ESI calculator).
• Professional tax: a state levy capped at ₹2,500 a year. Odisha abolished it from 1 April 2026; Delhi, Haryana, Rajasthan and Uttar Pradesh do not levy it.
• Income tax (TDS): the year’s tax spread evenly; it is nil in the new regime up to ₹12 lakh of taxable income (₹12.75 lakh of salary).

Professional tax by state (salaried, 2026-27)

Rules used (as of October 2026)

Labour Codes in force from 21 November 2025 (Code on Wages s.2(y): if allowances exceed 50% of total remuneration, the excess counts as wages); EPF ceiling ₹25,000 from 17 September 2026 (Ministry of Labour notification S.O. 5109(E)); ESI rates, the ₹21,000 ceiling and Code wages (ESIC); professional tax from state schedules — Maharashtra and Gujarat checked against the official schedules, others against published state notifications (Karnataka 2025 amendment, Assam April 2025, Kerala LSGD notification 1149/2024, Odisha repeal ordinance April 2026, Chennai Corporation half-yearly rates). Income tax follows the income tax calculator for tax year 2026-27.

Assumptions: the 50% test uses fixed monthly gross pay with basic + DA as wages; some employers treat special allowance as wages too, which raises PF on full wages and gratuity. EPFO had not yet given transition guidance for September 2026 when this was written.