Home / Compliance Tools / CTC Calculator
Free Calculator

CTC Calculator India 2026 - Salary Structure Breakdown

Convert any annual CTC into a complete Indian salary structure. Basic, HRA, Special Allowance, employer EPF under Section 6 of the EPF Act, gratuity provisioning at 4.81 percent, and employer ESI under the ESI Act.

Step 1 - Inputs

Enter your CTC details

Step 2 - Result

Annual Salary Structure

Component Annual (Rs) Monthly (Rs)

Estimate only. Final structure depends on company policy, employee declarations, and applicable Acts. Tax not included.

Calculation Logic

How CTC Breakdown Works in India

Basic Salary

Basic is fixed at 40 to 50 percent of CTC. Higher Basic raises PF and gratuity provisioning.

HRA

HRA is 50 percent of Basic for metro cities and 40 percent for non-metro under Section 10(13A) Income Tax Act.

Employer EPF

12 percent of Basic + DA under Section 6 of the EPF & MP Act, 1952. PF wage ceiling Rs 15,000 is optional.

Gratuity Provision

4.81 percent of Basic mirrors the annual liability under the Payment of Gratuity Act, 1972.

Employer ESI

3.25 percent of gross applies only when monthly gross is up to Rs 21,000 under the ESI Act, 1948.

Special Allowance

Balancing figure to reconcile total components to the entered CTC.

Related Free Calculators

EPF Calculator

Gratuity Calculator

HRA Exemption

Take-Home Salary

CTC Calculator FAQ

What is CTC in salary in India?
CTC stands for Cost to Company. It is the total annual cost the employer incurs on an employee. CTC includes Basic, HRA, Special Allowance, employer share of EPF, employer share of ESI, gratuity provisioning, and any other benefits such as insurance, meal vouchers, and bonus.
What is the standard CTC structure in Indian companies?
A common Indian CTC structure uses Basic at 40 to 50 percent of CTC, HRA at 50 percent of Basic for metro cities (40 percent for non-metro), employer PF at 12 percent of Basic under Section 6 of the EPF & MP Act 1952, gratuity provisioning at 4.81 percent of Basic, employer ESI at 3.25 percent of gross if gross is up to Rs 21,000, and Special Allowance as the balancing figure.
Is the employer PF part of CTC?
Yes. The employer contribution to EPF at 12 percent of Basic is included in CTC. The employee share is deducted from gross salary and does not change CTC. The employer share is a cost to the company and forms part of the total CTC.
How is gratuity included in CTC?
Indian companies include gratuity provisioning at 4.81 percent of Basic in CTC. This figure mirrors the annual liability under the Payment of Gratuity Act, 1972. The employee receives gratuity only after completing 5 years of continuous service under Section 4.
Does this CTC calculator include tax?
No. This calculator only breaks the CTC into salary components. Income tax under Section 192 depends on regime choice, declarations, and slab. Use our take-home salary calculator for net pay after PF, ESI, PT, and TDS.
Why does my CTC differ from take-home salary?
CTC is the total cost to the employer. Take-home is what reaches your bank account after employee EPF, ESI, Professional Tax, and TDS deductions. Employer share of EPF, gratuity provisioning, and ESI sit inside CTC but never reach the employee bank account.

Automate CTC Across Every Hire

factoHR India auto-generates CTC, payslip, EPF, ESI, PT, and TDS without spreadsheets.

Book a Demo