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Salary Breakup Generator

CTC to complete salary slip · Basic, HRA, PF, TDS · FY 2025-26 India

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Enter Your Annual CTC

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Key Salary Formulas

Basic = 40%–50% of CTC
HRA = 40%–50% of Basic
PF (Employee) = 12% of Basic (max ₹1,800/mo)
Gross = Basic + HRA + Conveyance + Medical + Special + LTA + Food
Net Take-Home = Gross − PF − PT − TDS

Special Allowance = CTC − Basic − HRA − PF Employer − Conveyance − Medical − LTA − Food  |  Standard deduction (New Regime): ₹75,000  |  FY 2025-26

Worked Examples — CTC Salary Breakup

Annual CTC
₹6,00,000
Non-Metro · New Regime
Basic (40%)₹20,000
HRA (40% Basic)₹8,000
Conveyance₹1,600
Medical₹1,250
Special Allowance₹9,150
PF Deduction−₹1,800
Prof. Tax−₹200
TDS (est.)₹0
Take-Home~₹38,000
Annual CTC
₹12,00,000
Metro · New Regime
Basic (50%)₹50,000
HRA (50% Basic)₹25,000
Conveyance₹1,600
Medical₹1,250
Special Allowance₹21,350
PF Deduction−₹1,800
Prof. Tax−₹200
TDS (est.)~−₹5,000
Take-Home~₹92,200
Annual CTC
₹24,00,000
Metro · New Regime
Basic (50%)₹1,00,000
HRA (50% Basic)₹50,000
Conveyance₹1,600
Medical₹1,250
Special Allowance₹45,350
PF Deduction−₹1,800
Prof. Tax−₹200
TDS (est.)~−₹28,700
Take-Home~₹1,67,500

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What is a Salary Breakup?

A salary breakup (also called a CTC breakup or salary structure) is the detailed breakdown of your total annual compensation into individual components. When a company offers you a package of ₹12 LPA, that headline number — your Cost to Company (CTC) — encompasses many line items: basic salary, house rent allowance (HRA), employer provident fund contribution, conveyance allowance, medical allowance, special allowance, and any other benefits the company provides.

Understanding your salary breakup is essential for three reasons: it tells you your actual monthly take-home, it helps you plan tax strategy between the new and old tax regimes, and it shows you how much goes into your retirement corpus (PF) each month. Our free salary breakup generator creates a full salary slip from just your CTC input.

Salary Components Explained

Basic Salary

Basic salary is the fixed, taxable core component of your pay — typically 40% of CTC for non-metro and 50% for metro employees. It is the foundation: HRA is a percentage of basic, PF contribution is 12% of basic, and gratuity is linked to basic. A higher basic salary means higher PF savings but also higher tax outgo, since basic is fully taxable.

House Rent Allowance (HRA)

HRA is an allowance to meet accommodation costs — usually 40% of basic for non-metro cities and 50% for metro cities (Mumbai, Delhi, Kolkata, Chennai). Under the Old Tax Regime, HRA enjoys partial tax exemption if you pay rent. Under the New Tax Regime, the HRA you receive is fully taxable with no exemption available.

Conveyance Allowance

Conveyance or transport allowance covers commuting costs. The standard figure used by most companies is ₹1,600 per month. It is fully taxable as part of gross income.

Medical Allowance

Medical allowance is a fixed monthly payment for medical expenses — the standard is ₹1,250 per month (₹15,000 annually). It is fully taxable under the current tax framework.

Special Allowance

Special Allowance is the balancing residual figure — the amount left over after all other named components are accounted for from the CTC. It is fully taxable and is often the largest component after basic salary. Many companies use it to offer flexibility while keeping named allowances at standard rates.

Provident Fund (PF)

Both you and your employer contribute 12% of your basic salary to the Employees' Provident Fund (EPF). The contribution is capped at ₹1,800/month each (12% of ₹15,000 statutory wage ceiling). The employer's share is typically included in CTC; the employee's share is deducted from your gross salary each month. The accumulated PF earns compounding interest and is a significant retirement asset.

Professional Tax (PT)

Professional Tax is a state-level levy on employment, capped at ₹2,500 per year. Maharashtra charges ₹2,500/year (₹200/month × 11 + ₹300 in one month). Karnataka, Tamil Nadu, and West Bengal charge ₹2,400/year. Delhi and some other states do not levy PT. PT is a deductible expense under Section 16(iii) of the Income Tax Act.

Income Tax Slabs for FY 2025-26 (New Regime)

Income RangeTax RateKey Note
Up to ₹4,00,0000%No tax
₹4,00,001 – ₹8,00,0005%–
₹8,00,001 – ₹12,00,00010%–
₹12,00,001 – ₹16,00,00015%–
₹16,00,001 – ₹20,00,00020%–
₹20,00,001 – ₹24,00,00025%–
Above ₹24,00,00030%–
Section 87A Rebate: ₹60,000 if taxable income ≤ ₹12,00,000 (effective zero tax up to ₹12L)
Standard Deduction: ₹75,000  |  Cess: 4% on tax liability

Frequently Asked Questions

What is a salary breakup and why does it matter?
A salary breakup (also called salary structure or CTC breakup) is the itemised split of your Cost to Company into individual components — Basic Salary, HRA, conveyance, medical, special allowance, PF, and professional tax. Understanding your salary breakup helps you know exactly how much you take home, how much goes into PF savings, and how much is deducted as income tax. It is especially important during job offer negotiations and tax planning.
How is basic salary calculated from CTC?
Basic salary is typically 40% of CTC for non-metro city employees and up to 50% for metro city employees. Companies may vary this between 30% and 60% based on their compensation policy. Basic salary is the foundation for all other components — HRA is a percentage of basic, PF is 12% of basic, and gratuity is also computed on basic. Use the Advanced tab slider to customise the basic percentage.
What is HRA and how is it calculated in a salary slip?
HRA or House Rent Allowance is an allowance paid by employers to cover housing costs. In most salary structures, HRA is 50% of basic salary for metro cities and 40% of basic for non-metro cities. Under the Old Tax Regime, HRA is partially tax-exempt based on actual rent paid. Under the New Tax Regime, HRA received is fully taxable and there is no exemption available.
What is Special Allowance in a salary slip?
Special Allowance is the balancing figure in an Indian salary structure. It is computed as CTC minus all other specified components (Basic, HRA, Conveyance, Medical, Employer PF, LTA, Food Allowance). Special Allowance is fully taxable. Many companies park the residual CTC amount here, making it often the second-largest component in private sector packages.
What is the PF deduction for FY 2025-26?
PF deduction is 12% of basic salary for both the employee (deducted from pay) and the employer (usually included in CTC). Both contributions are capped at ₹1,800/month based on the ₹15,000 statutory wage ceiling. EPF earns 8.25% annual interest and builds a significant retirement corpus. The employee share reduces your take-home; the employer share goes directly into your EPF account as part of CTC.
What are the income tax slabs for FY 2025-26 (New Regime)?
Under the New Regime FY 2025-26: 0% up to ₹4L, 5% on ₹4L–₹8L, 10% on ₹8L–₹12L, 15% on ₹12L–₹16L, 20% on ₹16L–₹20L, 25% on ₹20L–₹24L, and 30% above ₹24L. A Section 87A rebate of ₹60,000 makes income up to ₹12L effectively tax-free after the ₹75,000 standard deduction. Cess of 4% applies on all tax.
What is Professional Tax and where is it applicable?
Professional Tax is a state-level tax on employment, capped at ₹2,500/year. States that levy PT: Maharashtra (₹2,500/year), Karnataka (₹2,400/year), Tamil Nadu (₹2,400/year), West Bengal (₹2,400/year), Andhra Pradesh, and Telangana. Delhi, Rajasthan, and Haryana do NOT levy professional tax. PT paid is deductible from taxable income under Section 16(iii) of the Income Tax Act.