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Salary ComparisonsComparison4 min read· Updated 9 July 2026

Gross Salary vs Net Salary

Gross salary is what you earn before deductions; net salary is what lands in your bank account. Here is a clear comparison with real Indian numbers so you never confuse the two again.

Quick Answer

Quick answer

Gross salary is your total earnings before any deductions — Basic + HRA + allowances + bonuses (if paid that month). Net salary (in-hand) is gross minus employee PF, professional tax, and income tax. On a ₹10 LPA fixed package, monthly gross is roughly ₹83,333; net is typically ₹68,000–₹74,000.

Common misconception

People often use gross and net interchangeably — or assume their 'salary' mentioned in conversation is the same number HR puts on the offer letter. Gross and net can differ by ₹15,000–₹25,000 per month at mid-level salaries.

The reality

The reality: your landlord, loan EMI, and monthly budget need net (in-hand) figures. Comparing job offers by gross alone — or by CTC — without converting to net leads to expensive mistakes. Always compare what actually credits your account.

Key explanation

Gross salary is what your company says you earn before deductions. Net salary is what actually lands in your bank account after PF, professional tax, and income tax. In India, the gap between the two is often ₹10,000–₹20,000 per month at mid-level salaries — enough to break a budget if you planned on the wrong number. Every financial decision you make — rent, EMI, savings — should use net, not gross and not CTC.

What makes up gross salary

Monthly gross typically includes: • Basic Salary • House Rent Allowance (HRA) • Special Allowance / Other Allowances • Any monthly variable or bonus paid that month Gross does not include employer PF or gratuity provision — those are in CTC but not in your earnings column.

How gross becomes net

From gross, these are subtracted: Employee PF — 12% of Basic (max ₹1,800/month on statutory ceiling) Professional tax — ₹200/month in most states (varies) Income tax (TDS) — based on your regime and declarations Net salary = Gross − Employee PF − Professional tax − Income tax − other deductions (loan, etc.)

Examples

Example: ₹6 LPA fixed (new regime, Karnataka)

Monthly gross: ~₹50,000 Employee PF: ~₹1,800 Professional tax: ~₹200 Income tax: ~₹2,000–₹3,500 Monthly net: ~₹45,000–₹46,000

Example: ₹10 LPA fixed (new regime, Maharashtra)

Monthly gross: ~₹83,333 Employee PF: ~₹1,800 Professional tax: ~₹200 Income tax: ~₹8,000–₹12,000 Monthly net: ~₹68,000–₹74,000

Example: ₹15 LPA fixed (old regime with 80C, Karnataka)

Monthly gross: ~₹1,25,000 Employee PF: ~₹1,800 Professional tax: ~₹200 Income tax: ~₹18,000–₹25,000 (depends on 80C, HRA claims) Monthly net: ~₹98,000–₹1,05,000

Comparison

Definition
Gross = total earnings before deductions. Net = take-home after PF, tax, and professional tax.
When you see it
Gross appears on your payslip as 'Total Earnings'. Net appears as 'Net Pay' or the amount credited to your bank.
What it includes
Gross includes Basic, HRA, special allowance, and any monthly bonuses. Net excludes all statutory and tax deductions.
Relation to CTC
CTC is annual and includes employer costs (employer PF, gratuity). Gross is usually monthly employee earnings. Net is always less than gross.

How this affects your salary

If you budget using gross or CTC ÷ 12, you will overestimate spending power and may accept an offer that feels tight from month one. When comparing two jobs, convert both to net in-hand first — the higher gross offer is not always the higher take-home offer. Tax regime, Basic percentage, and city-specific professional tax all widen or narrow the gross-to-net gap.

Common mistakes

  • Dividing CTC by 12 and calling it gross or net — CTC includes employer costs and may include annual variable.
  • Comparing offers using gross when one company pays bonus monthly and another pays annually.
  • Forgetting professional tax and PF when mentally estimating net from gross.
  • Assuming gross on the payslip equals the number discussed in the offer letter — check if variable is included.

People also ask

Is gross salary the same as CTC divided by 12?

Not always. CTC ÷ 12 includes employer PF and gratuity provision, which are not part of your gross earnings. Gross is usually lower than CTC ÷ 12.

Which number should I use for budgeting?

Net (in-hand) salary — the amount that actually credits your bank account each month.

Does gross include variable pay?

Only if it is paid that month. Annual bonuses paid once a year are not part of regular monthly gross unless your company spreads them.

Is net salary the same as in-hand salary?

Yes. Net salary, take-home salary, and in-hand salary mean the same thing — your pay after deductions.

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