Salary Breakup Optimiser

Enter your CTC and see the full breakup — basic, HRA, EPF, gratuity, special allowance. Adjust basic salary % to find the split that maximises your take-home pay for FY 2025-26.

Monthly take-home

₹98,875

Tax regime
City type
%
%
Employer NPS

Chapter VI-A Deductions

Monthly take-home

₹98,875

₹11,86,502 per year

Annual CTC

₹15L

Effective tax rate

6.9%

CTC breakup (annual)

Annual CTC breakup showing basic salary, HRA, allowances, and employer contributions
Basic salary (50%)₹7,50,000
HRA (50% of basic)₹3,75,000
Special allowance₹2,48,942
Gross salary₹13,73,942
Employer EPF (12%)₹90,000
Gratuity (4.81%)₹36,058
Total CTC₹15,00,000

Tax computation (Old regime)

Tax computation showing deductions, taxable income, and annual take-home pay
Gross salary₹13,73,942
Employee EPF−₹90,000
HRA exemption−₹1,65,000
Standard deduction−₹50,000
Chapter VI-A−₹1,75,000
Taxable income₹8,93,942
Income tax−₹91,288
H&E Cess (4%)−₹3,652
Total tax−₹94,940
Professional tax−₹2,500
Annual take-home₹11,86,502

Optimization tip

Changing basic from 50% to 20% of CTC would increase your annual take-home by ₹91,171.

Current (50%)

₹98,875/mo

Optimal (20%)

₹1,06,473/mo

Current vs Optimal comparison

Comparison of current vs optimal basic salary allocation showing component differences
ComponentCurrentOptimalDiff
Basic₹7,50,000₹3,00,000₹-4,50,000
HRA₹3,75,000₹1,50,000₹-2,25,000
Special Allow.₹2,48,942₹9,99,577+₹7,50,635
Employee EPF₹90,000₹36,000₹-54,000
HRA Exemption₹1,65,000₹1,50,000₹-15,000
Total tax₹94,940₹1,33,404+₹38,464
Take-home₹11,86,502₹12,77,673+₹91,171

Monthly in-hand breakdown

Gross/mo

₹1,14,495

Deductions

₹15,620

In-hand

₹98,875

How this works

Your CTC is split into components. Changing the basic salary percentage changes your EPF contribution, HRA exemption, and gratuity — all of which affect your tax and take-home pay. A higher basic means more HRA exemption (if you pay rent) but also more EPF lock-in.

EPF in Section 80C

Your employee EPF of ₹90,000/year automatically counts towards the ₹1.5L Section 80C limit. Effective 80C used: ₹1,50,000.

Monthly in-hand

₹98,875

Annual in-hand

₹11.9L