In-Hand Salary Calculator India (CTC to Monthly Net)
In-Hand Salary in India represents the net take-home earnings credited to an employee's bank account after deducting Employee PF (12%), Professional Tax (₹200/month), and Income Tax TDS from gross earnings. Under Finance Act 2024, salaried professionals receive an enhanced ₹75,000 standard deduction, leaving earnings up to ₹7.75 Lakhs completely tax-free under the New Tax Regime.
Annual CTC & Salary Structure
FY 2025-26 New RegimeTotal annual package agreed with employer before all statutory deductions
Typically 40% to 50% in Indian corporate offer letters (determines EPF & Gratuity)
Monthly Salary Slip Breakdown
| Earnings Component | Monthly | Annual |
|---|---|---|
| Basic Salary | ₹50,000 | ₹6,00,000 |
| House Rent Allowance (HRA) | ₹25,000 | ₹3,00,000 |
| Special Allowance | ₹44,000 | ₹5,28,000 |
| Gross Salary (A) | ₹1,19,000 | ₹14,28,000 |
| Employee PF Deduction (12%) | -₹6,000 | -₹72,000 |
| Professional Tax (PT) | -₹200 | -₹2,400 |
| Income Tax TDS (New Regime) | -₹9,585 | -₹1,15,024 |
| Net In-Hand Salary (A - Deductions) | ₹1,03,215 | ₹12,38,576 |
Credited to Bank Account Each Month
Annual CTC Distribution
The statutory computation follows standard payroll compliance guidelines in India:
// 1. Gross Annual Earnings
Gross Salary = CTC - Employer PF (12% of Basic Salary)
Basic Salary = CTC * 40% (or 50%)
HRA = Basic Salary * 50% (Metro) or 40% (Non-Metro)
Special Allowance = Gross Salary - (Basic Salary + HRA)
// 2. Deductions
Employee PF = Basic Salary * 12%
Professional Tax (PT) = ₹200 / month (₹2,400 / year in KA/MH)
Taxable Income = Gross Salary - ₹75,000 (Standard Deduction)
Income Tax TDS = Slabs Tax(Taxable Income) - Section 87A Rebate + 4% Cess
// 3. Monthly In-Hand
Monthly Net = [Gross Salary - (Employee PF + PT + Income Tax TDS)] / 12
Scenario: Priya accepts a software engineer offer of ₹15,00,000 CTC in Bengaluru with a 40% basic pay structure under the New Tax Regime.
| Component | Monthly Amount | Annual Amount | Calculation Basis |
|---|---|---|---|
| Basic Salary | ₹50,000 | ₹6,00,000 | 40% of CTC |
| House Rent Allowance (HRA) | ₹25,000 | ₹3,00,000 | 50% of Basic (Metro) |
| Special Allowance | ₹44,000 | ₹5,28,000 | Residual earnings component |
| Gross Salary (A) | ₹1,19,000 | ₹14,28,000 | Excludes ₹72k Employer PF |
| Employee PF (12%) | ₹6,000 | ₹72,000 | 12% of Basic Pay |
| Professional Tax (PT) | ₹200 | ₹2,400 | Karnataka State PT Act |
| Income Tax TDS | ₹9,585 | ₹1,15,024 | After ₹75k Standard Deduction |
| Net Monthly Take-Home | ₹1,03,215 | ₹12,38,576 | Credited to Salary Account |
CTC vs In-Hand Salary Comparison Table (FY 2025-26)
| Annual CTC | Gross Monthly | Monthly Deductions | Monthly In-Hand | In-Hand % of CTC |
|---|---|---|---|---|
| ₹6,00,000 (6 LPA) | ₹47,600 | ₹2,600 (PF+PT, ₹0 Tax) | ₹45,000 | 90.0% |
| ₹10,00,000 (10 LPA) | ₹79,333 | ₹7,947 | ₹71,387 | 85.7% |
| ₹15,00,000 (15 LPA) | ₹1,19,000 | ₹15,785 | ₹1,03,215 | 82.6% |
| ₹25,00,000 (25 LPA) | ₹1,98,333 | ₹39,577 | ₹1,58,756 | 76.2% |
| ₹40,00,000 (40 LPA) | ₹3,17,333 | ₹83,723 | ₹2,33,610 | 70.1% |
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In-Hand Salary FAQs & Voice Queries (English & हिंदी)
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