Free CTC Calculator & Salary Structure Template
Setting up salary structures for your Indian team? This free CTC calculator and template helps you design tax-optimised compensation with automatic PF, ESIC and Professional Tax calculations.
Design salaries the right way.
CTC to Take-Home Calculator
Input a CTC and get the estimated take-home after every deduction.
Salary Structure Template
A pre-built Excel template ready for teams of 5 to 50.
Auto-formulas
PF, ESIC and Professional Tax calculated automatically.
Tax Optimisation Guide
Which CTC components save your employees the most tax.
Salary breakup examples: ₹3 lakh to ₹18 lakh CTC
How a monthly salary breakup looks at four common CTC levels, using the same rules as the calculator above: Basic at 50%, HRA at 40% of Basic, and special allowance as the balancing figure.
| Per month | ₹3 lakh CTC | ₹6 lakh CTC | ₹12 lakh CTC | ₹18 lakh CTC |
|---|---|---|---|---|
| Basic (50% of CTC) | ₹12,500 | ₹25,000 | ₹50,000 | ₹75,000 |
| HRA (40% of Basic) | ₹5,000 | ₹10,000 | ₹20,000 | ₹30,000 |
| Special allowance | ₹5,399 | ₹10,797 | ₹24,595 | ₹38,393 |
| Gross monthly salary | ₹22,899 | ₹45,797 | ₹94,595 | ₹1,43,393 |
| Employee PF (12%, capped at ₹25,000) | ₹1,500 | ₹3,000 | ₹3,000 | ₹3,000 |
| ESIC (0.75%) | Not applicable | Not applicable | Not applicable | Not applicable |
| Professional tax (Maharashtra) | ₹200 | ₹200 | ₹200 | ₹200 |
| Income tax (new regime, est.) | ₹0 | ₹0 | ₹0 | ₹11,192 |
| Net monthly take-home | ₹21,199 | ₹42,597 | ₹91,395 | ₹1,29,001 |
Employer PF and gratuity provision are part of CTC but not paid in the monthly salary, which is why gross is lower than CTC ÷ 12. ESIC does not apply because gross pay is above ₹21,000 in every example. Estimates only: professional tax and income tax depend on the state and the employee's declarations. Want this in Excel with your own numbers? Get the free template below.
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See Salary Structure services →What is special allowance in a salary breakup?
Special allowance is the flexible part of a salary. After Basic, HRA and any fixed allowances are set, special allowance is the amount that brings the monthly salary up to the agreed CTC.
Is it taxable?
Yes, fully. Unlike HRA, it has no tax exemption, so it is added to taxable salary in full.
Does it count for PF and gratuity?
Under the Code on Wages, only certain listed items, such as HRA and conveyance, can be kept out of "wages", and together they cannot exceed 50% of total pay. Keeping Basic at 50% or more, as the calculator does, keeps the structure on the safe side. If special allowance is a large share of pay, check with your payroll adviser how it is treated for PF, gratuity and bonus.
How much is normal?
With Basic at 50% and HRA at 40% of Basic, special allowance usually works out to about a quarter of gross pay (24% to 27% in the examples above). Its share rises with CTC, because employer PF stays capped while Basic grows.
How a compliant salary structure works
A salary structure - or CTC breakup - splits Cost to Company into monthly cash, statutory contributions and annual components. Under India's 4 Labour Codes, Basic + DA + retaining allowance must be at least 50% of total remuneration, which reshapes most older salary formats.
Basic + DA ≥ 50% of remuneration
The Code on Wages makes Basic the base for PF, gratuity and leave encashment - so it can't be under-weighted anymore.
Allowances that work
HRA, LTA and special allowances are arranged for employee tax efficiency without shrinking statutory dues.
Statutory built in
PF, ESIC, professional tax and TDS are computed correctly for every pay band and state.
Avoid costly mistakes
No under-50% Basic, no allowance stacking, always provision gratuity - the errors that trigger penalties.
Salary structure questions
What is a salary structure format?
A standard split of CTC into Basic, HRA, allowances and statutory components, shown on offer letters and payslips.
What is the minimum Basic salary in a structure?
At least 50% of total CTC under India's Code on Wages, in force since November 2025.
Can I get the salary structure template in Excel?
Yes - request the free template above and we'll email you the ready-to-use Excel version with formulas built in.
What is a salary breakup?
A salary breakup splits CTC into its parts: Basic, HRA, special allowance and other allowances, employer PF and gratuity, and the deductions that lead to take-home pay. It appears on the offer letter and the payslip.
Is special allowance taxable?
Yes. Special allowance is fully taxable and has no exemption, unlike HRA.
How do I calculate in-hand salary from CTC?
Take CTC, remove employer PF and gratuity to get gross salary, then subtract employee PF, ESIC if gross is ₹21,000 a month or less, professional tax and income tax. The calculator above does this for you.
Is there a salary breakup calculator in Excel?
Yes. Request the free template above and the Excel file, with formulas built in, is emailed to you straight away.