# Salary Breakup Calculator: Basic, HRA, PF From Your CTC > Salary breakup calculator: split your CTC into basic, HRA, special allowance, employer PF and gratuity, monthly and yearly, as per the Labour Codes. Source: https://trykosh.com/tools/salary-breakup-calculator Free tool - Income tax # Salary breakup calculator See how a typical Indian employer would split your CTC into basic, HRA, special allowance, PF and gratuity, month by month. Rules checked 25 October 2026Free - no sign-upRuns in your browser Gross monthly salary INR 76,329 Basic INR 41,667 a month Basic **INR 5,00,000**HRA **INR 2,50,000**Special allowance **INR 1,65,950**PF + gratuity **INR 84,050** Typical salary structure Component Monthly Yearly Basic INR 41,667 INR 5,00,000 HRA INR 20,833 INR 2,50,000 Special allowance INR 13,829 INR 1,65,950 Employer PF (12% of basic) INR 5,000 INR 60,000 Gratuity (4.81% of basic) INR 2,004 INR 24,050 Cost to company INR 83,333 INR 10,00,000 Under the Labour Codes, basic + DA must be at least half of total pay, which raises PF and gratuity and lowers take-home slightly. ## Upload your statement and Kosh does this for you. Upload a bank statement or salary slip and Kosh works out your tax under both regimes from your real numbers, finds the deductions you're missing and reminds you before every deadline. [Start free](/signup?via=tool-salary-breakup-calculator) ## How the salary breakup calculator works Most salary structures in India are built around basic pay. Basic is usually 40% to 50% of CTC, and since the Labour Codes took effect on 21 November 2025, basic plus DA and retaining allowance must make up at least half of total remuneration for PF and gratuity purposes. HRA is normally 50% of basic in Delhi, Mumbai, Kolkata and Chennai and 40% elsewhere, matching the tax exemption limits. Employer PF is 12% of basic and gratuity is provisioned at 4.81% of basic. Whatever is left becomes the special allowance, which is fully taxable. Use this to sanity-check an offer letter or to understand why two offers with the same CTC can pay different amounts each month. To go from this structure to take-home pay after tax, use the in-hand salary calculator. Special allowance = CTC − basic − HRA − employer PF − gratuity ## Worked example: Neha, INR 8 lakh CTC in Jaipur Neha's INR 8 lakh offer puts basic at half, INR 33,333 a month. HRA in a non-metro is 40% of basic, INR 13,333. Employer PF is INR 4,000 and gratuity INR 1,603 a month, which leaves a special allowance of about INR 14,397. Her gross monthly salary on the payslip is INR 61,063. Gross monthly salary INR 61,063 Basic INR 33,333 a month Basic **INR 4,00,000**HRA **INR 1,60,000**Special allowance **INR 1,72,760**PF + gratuity **INR 67,240** Under the Labour Codes, basic + DA must be at least half of total pay, which raises PF and gratuity and lowers take-home slightly. [Load this example into the calculator ->](?ctc=800000&metro=0#calculator) ## Good to know - A higher basic means more PF and gratuity, which builds long-term savings but lowers monthly take-home. - If you choose the old regime, a higher HRA component lets more of your rent go tax-free. - Leave travel allowance, meal cards and fuel reimbursements are optional components some employers add inside special allowance. ## Frequently asked questions What percentage of CTC should basic salary be? Commonly 40% to 50%. Under the Labour Codes, wages (basic plus DA and retaining allowance) must be at least 50% of total remuneration; if allowances exceed half, the excess is added back to wages for PF and gratuity. Is HRA always 50% of basic? No, it's up to the employer. 50% in metros and 40% elsewhere is common because those are the exemption limits, so any HRA above them would be taxable anyway. Is employer PF part of my salary? It's part of your CTC but not your gross salary. It goes straight to your EPF account, and up to INR 7.5 lakh a year of combined employer PF, NPS and superannuation contributions is tax-free. What is special allowance? A balancing figure: whatever is left of CTC after the defined components. It's fully taxable in both regimes. ## Sources and assumptions - [Ministry of Labour and Employment](https://labour.gov.in/) - [EPFO](https://www.epfindia.gov.in/) Rules and rates last checked on 25 October 2026. Results are estimates for planning and education, not tax, legal or investment advice. Kosh is an educational financial planning tool by Primedepth Labs. It is not a SEBI-registered investment adviser and does not offer personalised investment advice, hold your money or execute trades. Markets carry risk; read scheme documents carefully and consult a registered adviser before acting.