2026 Indian Payroll & Statutory Tool

    India In-Hand Salary & Gratuity Calculator

    Convert annual CTC to accurate monthly in-hand take-home salary. Automatically calculates EPF, ESIC, State Professional Tax, New Regime TDS, and Payment of Gratuity Act 1972 benefits.

    Sibanee Kar· Founder & CEO, NeuralHR.AI LinkedIn Last updated 29 August 2026 Independently researched

    Monthly take-home salary equals Gross Salary minus 12% Employee EPF, state Professional Tax (₹200/mo), ESIC (0.75% if gross ≤ ₹21k), and New Tax Regime TDS. Statutory gratuity equals (15 × Basic × Years) ÷ 26 for employees completing 5+ continuous years.

    Interactive India Salary & Gratuity Calculator

    India Salary, Tax & Gratuity Calculator

    EPFO, ESIC, State PT, Gratuity Act 1972 & New Tax Regime FY 2025-26

    1 yr5 yrs (Gratuity threshold)30 yrs
    Estimated Monthly In-Hand (Take-Home)
    89,042
    Gross Monthly:1,00,000 (Basic: ₹40,000)
    Annual In-Hand:10,68,500 / year
    Income Tax (New Regime):5,958/mo (₹71,500/yr)
    Statutory Deductions & Gratuity
    Gratuity: ₹1,15,385
    EPF (12%):4,800/mo | PT:200/mo
    Gratuity Formula: (15 × ₹40,000 × 5) ÷ 26
    Compliant with EPFO, ESIC, State PT Acts & Payment of Gratuity Act 1972

    Indian Payroll Compliance Quick Facts (2026)

    EPF Contribution
    12% Employee + 12% Employer (Wage ceiling: ₹15,000/mo)
    ESIC Threshold
    Applicable if Gross Monthly Wage ≤ ₹21,000
    Gratuity Eligibility
    Minimum 5 continuous years (Payment of Gratuity Act 1972)
    Gratuity Cap
    Statutory tax-free maximum of ₹20,00,000 (₹20 Lakhs)
    Standard Tax Deduction
    ₹75,000 under New Tax Regime (Section 115BAC)
    State PT Variance
    KA, MH, TS, TN, WB: ~₹200/mo | DL, HR: ₹0

    Understanding Indian Statutory Payroll Components

    Navigating payroll in India requires multi-state compliance across central and state government mandates. High-growth tech companies in Bengaluru, Mumbai, Hyderabad, and Delhi need unified systems to manage diverse statutory rates.

    EPFO & UAN

    Electronic Challan cum Return (ECR) files generated with UAN validation and automated monthly transfers.

    State Professional Tax

    State-specific PT rules automatically mapped based on employee branch location.

    Form 16 & 24Q

    Quarterly 24Q e-TDS filing and year-end automated digital Form 16 distribution.

    Best Practices for Indian HR & Payroll Teams

    • Salary Structure Optimization: Maintain Basic salary between 40%–50% of CTC to balance EPF compliance and take-home pay.
    • Gratuity Provisioning: Provision gratuity on monthly accounting statements to prevent lump-sum balance sheet spikes upon employee exits.
    • Tax Regime Selection: Support both Old and New Tax Regimes with live declaration portals and tax estimator previews.
    • Multi-State Compliance Hub: Centralize payroll filings for remote employees working across Karnataka, Maharashtra, Telangana, and Delhi.

    Frequently asked questions

    How is gratuity calculated in India under the Payment of Gratuity Act, 1972?

    In India, statutory gratuity is calculated using the formula: (15 × Last Drawn Basic Salary × Completed Years of Service) ÷ 26. An employee must complete at least 5 years of continuous service to be eligible, and the tax-free gratuity is capped at ₹20,00,000 (₹20 Lakh).

    How is in-hand salary calculated from annual CTC in India?

    Monthly in-hand (take-home) salary equals Monthly Gross Salary minus statutory deductions, which include Employee EPF (12% of basic), Professional Tax (₹200/mo in most states), ESIC (0.75% if gross is under ₹21,000), and monthly TDS (Income Tax under the New or Old Tax Regime).

    What is the standard deduction under the New Tax Regime in India?

    Under the updated New Tax Regime (Section 115BAC), a standard deduction of ₹75,000 is available for salaried individuals, and income up to ₹7,00,000 attracts zero tax due to the Section 87A rebate.

    Which Indian states charge Professional Tax (PT)?

    Karnataka, Maharashtra, Telangana, Andhra Pradesh, Tamil Nadu, Gujarat, and West Bengal levy state Professional Tax (typically ₹200/month or ₹2,500/year). Delhi-NCR, Haryana, Rajasthan, and Uttar Pradesh do not levy Professional Tax.

    How does NeuralHR automate Indian multi-state statutory payroll?

    NeuralHR automates monthly payroll generation across all Indian states with real-time statutory deductions for EPFO, ESIC, PT slabs, automated Form 16 Part A & B generation, and instant Gratuity liability provisioning.

    Automate Indian Multi-State Payroll & Compliance

    Run error-free Indian payroll with automated EPFO, ESIC, State PT, Form 16, and Gratuity tracking inside NeuralHR.

    India Salary & Gratuity Calculator 2026 — In-Hand CTC