Use our Gross Salary Breakup Calculator to instantly split gross pay into Basic, HRA, PF, ESI, professional tax, net pay & CTC. Updated for August 2025 and mobile-friendly.
Gross Salary Breakup Calculator
| Components | Values |
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| Select State*: | |
| Enter Gross Salary*: | |
| Minimum Wage Basic: | |
| Minimum Wage DA: | |
| Special Allowance: | |
| Basic Percentage: | |
| HRA Percentage: | |
| Service Weightage: | |
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Other Earning Components:
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| Components | Values |
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| VPF Amount: | |
| Income Tax: | |
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Other Deduction Components:
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| Components | Values |
|---|---|
| Gratuity: | |
| Bonus: | |
| NH/NFH: | |
| Leave with Wages: | |
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Other CTC Components:
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Quickly convert your gross salary into a clear monthly and annual breakup — know your in-hand pay, statutory deductions, and employer contributions instantly with our Gross Salary Breakup Calculator.
Understanding Your Results
After entering gross pay and optional details, the calculator shows:
- Basic + DA (base for PF & gratuity)
- HRA (component + tax-exemption guidance)
- Other allowances (special, conveyance, bonus)
- Deductions (PF employee share, ESI if applicable, professional tax, income tax)
- Employer contributions (PF employer share, gratuity accrual, ESI employer share)
- Net take-home, Monthly CTC, Annual CTC
What is a Gross Salary Breakup Calculator?
A Gross Salary Breakup Calculator splits the agreed gross salary into common payroll components using standard payroll rules and statutory percentages. It’s a pay-slip simulator that helps employees, HRs and candidates understand exactly what will be credited, what will be deducted, and how total employer cost (CTC) is formed.
Why & Who Need This Calculator
Who needs it
- Job seekers checking offer letters
- Employees reconciling payslips
- HR & payroll teams preparing offers or salary slips
- Finance / budgeting users planning EMI and expenses
Why it matters
- Prevents salary surprises (CTC ≠ in-hand)
- Helps tax planning and HRA documentation
- Useful for negotiating salary structure (more HRA vs more special allowance)
How to Use the Gross Salary Breakup Calculator — Step-by-step
- Select your state — professional tax and some leave rules vary by state.
- Enter Gross Salary (monthly) or use the slider.
- Choose Basic % (common choices: 40%, 50%, 60%) — this determines PF & gratuity base.
- Set HRA % (company rule, typically 40% or 50% of Basic).
- Add optional fields (special allowance, VPF, income tax if you want manual override).
- Select statutory options — Gratuity applicable? Bonus monthly/yearly? ESI applicability?
- Click Calculate — view the Annexure: earnings, deductions, employer contributions, net pay, monthly & annual CTC.
- Export — download PDF/Excel or copy for offer letters.
Key Features of the Gross Salary Breakup Calculator
- Live slider and instant recalculation
- State-aware professional tax rules (state list input)
- Add/remove dynamic components (up to configurable limit)
- PF, ESI and gratuity provisions included (configurable)
- Export to PDF / Excel & Copy to clipboard
- Mobile-first layout for easy scanning
Benefits of Using This Gross Salary Breakup Calculator
- Transparency: See what your employer actually pays vs what you get.
- Negotiation: Ask for better HRA or more monthly perks with evidence.
- Tax readiness: Know likely TDS and structure allowances to legally optimize tax.
- HR efficiency: Generate offer letter ready breakups.
Rules, Policies & Latest Updates (Updated August, 2025)
- EPF / PF: Employee contribution = 12% of (Basic + DA); employer also contributes 12% (split between EPF & EPS). (EPFO guidance).
- ESI applicability: Monthly wage ceiling for mandatory ESI coverage remains ₹21,000 (₹25,000 for persons with disability). If gross ≤ ₹21,000 per month, ESI typically applies.
- Standard deduction / tax updates: Income-tax allowances and standard deduction updates for FY 2025-26 are live on the Income Tax Department site — check latest guidance when computing TDS. (I’ve used the department’s published guidance for FY 2025-26).
- Gratuity: Payment governed by the Payment of Gratuity Act, 1972 — 15 days’ wages for each completed year of service; monthly provisioning is commonly estimated ≈ 4.81% of basic (used as provision in many payrolls).
- Professional tax: Varies by state — calculator uses a state dropdown and standard PT slabs (you should verify the current slab for your state before publishing an official payroll). (State govt / tax department sources).
How is Gross Salary Breakup Calculator Calculated?
- Basic = Gross × Basic% (e.g., 40% of Gross)
- HRA (component) = Company policy (often 40% or 50% of Basic)
- HRA (tax exemption) = min(Actual HRA received, Rent paid − 10% of Basic, 50% (metro) or 40% (non-metro) of Basic) — relevant for tax exemption.
- PF (employee) = 12% × (Basic + DA). PF (employer) = 12% × (Basic + DA) (of which 8.33% goes to EPS subject to limits).
- ESI (employee) = employee rate × gross (if gross ≤ ₹21,000).
- Gratuity (monthly accrual) = Basic × 4.81% (approximate monthly provision).
- Net Pay = Gross − (PF employee + ESI employee + Professional Tax + Income Tax + other deductions)
- Monthly CTC = Gross + Employer Contributions (PF employer + Gratuity + ESI employer + other CTC items)
- Annual CTC = Monthly CTC × 12
Example Calculation with Breakdown Table
Assumptions: Monthly Gross = ₹50,000; Basic = 40%; HRA = 50% of Basic; DA = 0; Income tax (TDS) = ₹5,000; Professional tax (state example) = ₹200. (Illustrative only.)
I computed each value precisely:
- Basic = ₹20,000
- HRA = ₹10,000
- Special Allowance = ₹20,000
- PF (employee = 12% of Basic) = ₹2,400
- PF (employer = 12% of Basic) = ₹2,400
- Gratuity (monthly accrual 4.81% of Basic) = ₹962
- ESI = ₹0 (gross > ₹21,000)
- Income tax (user input) = ₹5,000
- Professional Tax = ₹200
Net Pay = 50,000 − (2,400 + 5,000 + 200) = ₹42,400
Employer contributions (PF + Gratuity) = 2,400 + 962 = ₹3,362
Monthly CTC = 50,000 + 3,362 = ₹53,362
Annual CTC = ₹53,362 × 12 = ₹6,40,344
Common Mistakes to Avoid
- Confusing CTC with gross or net take-home.
- Treating employer contributions (PF employer, gratuity) as part of monthly in-hand pay.
- Not verifying state professional tax slabs.
- Missing rent receipts and PAN details while claiming HRA exemption.
- Assuming ESI applies to everyone (it has a wage ceiling).
- Overlooking PF wage ceiling & EPS limits when reconciling employer PF split.
Conclusion
A clear salary breakup is essential for negotiation, tax planning, and realistic personal finance. Use the Gross Salary Breakup Calculator to translate CTC to take-home and to visualise employer contributions. Keep the statutory inputs (PF, ESI, PT, gratuity rules) current — they change from time to time.
FAQ
What is a Gross Salary Breakup Calculator?
A Gross Salary Breakup Calculator is a tool that helps you split your gross salary into different components like Basic Pay, HRA, Special Allowance, and statutory deductions. It’s designed for transparency in salary structures, making it easier for employees to understand their in-hand pay and for employers to maintain compliance with Indian payroll rules.
How is gross salary different from CTC?
Gross salary is the amount before deductions like PF, Professional Tax, and Income Tax, but it excludes employer contributions like PF (employer share), gratuity, and bonuses. CTC (Cost to Company) includes gross salary plus all employer-paid benefits and contributions.
Can I use this calculator for salary negotiation?
Yes. The Gross Salary Breakup Calculator shows you the exact monthly and annual in-hand salary, so you can negotiate not just the total CTC, but also key components like HRA or Special Allowance for tax benefits.
Is this calculator updated for FY 2025-26?
Yes. The calculator reflects the latest payroll, PF, ESIC, and Professional Tax rules applicable in India as of August 2025 for the financial year 2025-26.
Does the calculator work for all states in India?
Yes, but Professional Tax (PT) varies by state. The calculator allows you to select your state to reflect accurate PT deductions based on local regulations.
What deductions are considered in the calculator?
The calculator includes PF (employee share), ESIC, Professional Tax, and income tax as per the selected tax regime. Other voluntary deductions like insurance can be manually added.
Can employers use this calculator?
Yes. HR and payroll teams can use it to create transparent offer letters, salary slips, and ensure statutory compliance with Indian labor laws.
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