Skip to content
Artha
Sign inJoin Artha
How it worksPersonal planningCalculatorsLearnAbout ArthaSign inJoin Artha

Salary: CTC to in-hand

₹

₹12 lakh

1 ₹Step: 10,000 ₹48,00,000 ₹
%
1 %Step: 0.5 %100 %
%
0 %Step: 0.5 %100 %
Professional-tax state*
For state slabs that differ by sex*
Provident fund wage basis*
%
0 %Step: 0.5 %88 %
Employer PF included in CTC*
Gratuity accrual included in CTC*
Apply ESI when eligible*
Tax regime for TDS*
₹
0 ₹Step: 500 ₹10,000 ₹
Rented home in Delhi, Mumbai, Kolkata or Chennai*
₹

₹1.5 lakh

0 ₹Step: 10,000 ₹6,00,000 ₹
Assumptions

Basic and HRA come from the shares entered; the remainder of CTC is a taxable special allowance after removing employer PF and gratuity accrual when they are part of CTC. Employer and employee PF are 12% of basic capped at the statutory wage ceiling or on full basic; VPF adds to the employee share. ESI applies at 0.75% when monthly gross is within the ceiling. Professional tax follows the selected state's slabs, with February surcharges where the state levies one. TDS is the year's tax under the chosen regime divided by twelve, using the registry slabs, standard deduction, rebate and cess; old-regime HRA exemption uses the rent entered. Employee PF counts toward Section 80C only if included in the deductions you enter. Bonuses, LTA, meal benefits and employer-specific components are outside the model.

Rules: Labour Codes central rules, May 2026, reviewed 2026-09-11.

KPMG · Labour Codes central rules, May 2026

ClearTax · ESI contribution rates

Estimates are not personalised financial advice. Review assumptions before use.

Estimated monthly in-hand

₹94,269

Based on your inputs. Not guaranteed.

Annual gross salary₹11.55 lakh
Employer PF (retiral)₹21,600
Gratuity accrual (retiral)₹23,077

From CTC to what you receive

Retirals are yours but not in hand. The other regime's tax appears in the details.
  1. Annual CTC₹12 lakh
  2. −Employer PF and gratuity-₹44,677
  3. −Employee PF, VPF and ESI-₹21,600
  4. −Professional tax-₹2,500
  5. +Income tax-₹0
  6. =Annual in-hand₹11.31 lakh

Retirals are yours but not in hand. The other regime's tax appears in the details.

View detailed breakdown
Gross salary over time

Why is in-hand less than CTC minus tax?

Employer PF and gratuity are yours but not paid monthly. Employee PF, ESI and professional tax leave before tax is deducted.

Detailed results

ResultValue
Estimated monthly in-hand₹94,269
Annual gross salary₹11.55 lakh
Employer PF (retiral)₹21,600
Gratuity accrual (retiral)₹23,077
Employee PF and VPF₹21,600
ESI (employee share)₹0
Professional tax₹2,500
Income tax (TDS) for the year₹0
Monthly TDS₹0
In-hand as share of CTC94.3 %
Annual tax under the old regime instead₹1.07 lakh

Basic is below half of CTC. Under the Labour Codes, allowances above 50% of remuneration are added back to wages for PF and gratuity; payroll may compute higher retirals than shown.

Cash flow table

PeriodGross salaryIn-hand
Month 1₹96,277₹94,277
Month 2₹96,277₹94,177
Month 3₹96,277₹94,277
Month 4₹96,277₹94,277
Month 5₹96,277₹94,277
Month 6₹96,277₹94,277
Month 7₹96,277₹94,277
Month 8₹96,277₹94,277
Month 9₹96,277₹94,277
Month 10₹96,277₹94,277
Month 11₹96,277₹94,277
Month 12₹96,277₹94,277
Keep or share this scenario
Artha
Help & contactPrivacyTermsDisclosures