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Salary CalculationsHow-To4 min read

How to Calculate In-Hand Salary

A step-by-step guide to calculating your monthly in-hand salary from CTC — including PF, professional tax, and income tax — with worked examples at ₹6L, ₹10L, and ₹15L.

Quick Answer

Quick answer

To calculate in-hand salary: start with your monthly gross (Basic + HRA + Special Allowance), subtract employee PF (12% of Basic, max ₹1,800/month), professional tax (₹200/month in most states), and income tax (TDS based on your regime). The remainder is your in-hand salary.

Why this matters

Before accepting any offer — or evaluating a raise — you need to know your actual monthly cash flow. Calculating in-hand yourself (or verifying with a trusted calculator) takes five minutes and can save you from a costly career mistake.

Step 1: Get the salary breakup from your offer letter

Ask HR for or locate these components in your offer: • Basic Salary (monthly or annual) • HRA • Special Allowance / Other Allowances • Variable pay (if any — keep separate from fixed) • Employee PF (usually 12% of Basic) • Tax regime (old or new) If the offer only states CTC, ask for the breakup. Never estimate Basic as 40–50% without confirmation — it varies by company.

Step 2: Calculate monthly gross

Monthly Gross = Basic + HRA + Special Allowance + other cash allowances Example (₹10 LPA fixed): Basic: ₹33,333/month HRA: ₹16,667/month Special Allowance: ₹28,333/month ───────────────────────────── Monthly Gross: ₹78,333/month

Step 3: Subtract statutory deductions

Employee PF: 12% of Basic, capped at ₹1,800/month when Basic exceeds ₹15,000/month Professional Tax: Maharashtra, Karnataka, West Bengal, Telangana: ₹200/month (slab-based) Some states: ₹0 Income Tax (TDS): Calculated on annual taxable income after standard deduction (₹75,000 in new regime for FY 2025-26), HRA exemption, and 80C/80D (old regime only). Divided by 12 for monthly TDS.

Step 4: Arrive at in-hand salary

In-Hand = Monthly Gross − Employee PF − Professional Tax − Monthly TDS Run this for both tax regimes if you have a choice — the difference can be ₹3,000–₹8,000 per month at ₹10 LPA.

Examples

Worked example: ₹6 LPA (new tax regime, Karnataka)

Basic: ₹20,000 | HRA: ₹8,000 | Special: ₹22,000 Monthly Gross: ₹50,000 Employee PF: −₹2,400 (12% of ₹20,000) Professional Tax: −₹200 Income Tax (approx.): −₹1,800 ───────────────────────────────────────── In-Hand Salary: ₹45,600/month

Worked example: ₹10 LPA (new tax regime, Maharashtra)

Basic: ₹33,333 | HRA: ₹16,667 | Special: ₹28,333 Monthly Gross: ₹78,333 Employee PF: −₹1,800 (capped) Professional Tax: −₹200 Income Tax (approx.): −₹6,500 ───────────────────────────────────────── In-Hand Salary: ₹69,833/month

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

Basic: ₹50,000 | HRA: ₹25,000 | Special: ₹25,000 Monthly Gross: ₹1,00,000 Employee PF: −₹1,800 (capped) Professional Tax: −₹200 Income Tax (approx., with 80C): −₹14,000 ───────────────────────────────────────── In-Hand Salary: ₹84,000/month

Formulas

Monthly Gross

Basic + HRA + Special Allowance + Other Allowances

Sum of all cash components paid to you each month. Exclude employer PF and gratuity.

Employee PF (monthly)

min(12% × Basic, ₹1,800)

PF is 12% of Basic salary. When Basic exceeds ₹15,000/month, the contribution caps at ₹1,800.

In-Hand Salary

Monthly Gross − Employee PF − Professional Tax − Monthly TDS

The net amount credited to your bank account each month.

Common mistakes

  • Using CTC ÷ 12 as the starting point instead of the actual gross breakup.
  • Forgetting the PF cap — PF is not 12% of gross; it is 12% of Basic, capped at ₹1,800/month.
  • Not comparing old vs new tax regime — at ₹10–15 LPA, the better regime depends on your rent and 80C investments.
  • Including variable pay in monthly calculations — variable is annual and not guaranteed.
  • Ignoring professional tax — it is small but mandatory in most states.

Frequently asked questions

How do I calculate in-hand from CTC without a breakup?

You cannot calculate it accurately without a breakup. Ask HR for one. If unavailable, assume Basic = 40% of fixed CTC and HRA = 40–50% of Basic as a rough starting point — but treat the result as an estimate, not a fact.

Does HRA reduce my in-hand?

HRA is paid to you as part of gross — it increases in-hand. However, claiming HRA exemption (by submitting rent receipts) reduces your taxable income, which lowers TDS and indirectly increases in-hand.

Which tax regime gives higher in-hand?

It depends. New regime has lower rates but fewer deductions. Old regime allows 80C (₹1.5L), HRA exemption, and home loan deductions. If you pay significant rent or have 80C investments, old regime often wins at ₹10–18 LPA.

Is there a quick formula for CTC to in-hand?

A rough estimate: in-hand ≈ 60% of (CTC ÷ 12) for mid-range salaries in the new regime. This varies widely — always calculate with your actual breakup for an accurate figure.

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