Payroll · FY 2025-26
Gross to net, both regimes.
PF · ESI · Professional Tax · TDS · 87A rebate
Build a clean India payroll: CTC breakdown, statutory deductions, HRA exemption and monthly TDS under both the new (default) and old regimes. The tool picks whichever regime saves the employee more.
Salary structure
Typically 40–50%
50% metro / 40% non-metro
Old regime inputs
Set 0 if your state has none
Monthly take-home · best regime
₹1,06,547
Annual net: ₹12,78,564 · Use the New regime
Basic₹6,00,000
HRA₹3,00,000
Employer PF (12% basic)₹72,000
Gross salary (CTC − employer PF/ESI)₹14,28,000
Employee PF₹72,000
HRA exemption (old regime)₹1,80,000
Tax — New regime₹75,036
Tax — Old regime₹96,533
Monthly TDS (best regime)₹6,253
How this is computed
- ·New regime is the default from FY 2024-25 onwards. Standard deduction: ₹75,000 (new) / ₹50,000 (old).
- ·Section 87A rebate (FY 2025-26 new regime): full tax rebate up to ₹12 lakh taxable income, with marginal relief up to ~₹12.75 lakh.
- ·Provident Fund: employer + employee each contribute 12% of basic. Many employers cap contribution at ₹15,000 wage ceiling — adjust if your scheme does.
- ·ESI applies only when gross monthly wage ≤ ₹21,000. Employer 3.25%, employee 0.75% of gross.
- ·Professional Tax varies by state (Maharashtra ₹2,500/yr, Karnataka ₹2,400/yr, etc.). No PT in Delhi, Haryana, UP, Uttarakhand.
- ·HRA exemption (old regime only) = min of: actual HRA · rent − 10% basic · 50%/40% of basic (metro/non-metro).
- ·Surcharge: 10/15/25%; new regime caps top surcharge at 25% vs 37% in old. Cess at 4% on tax + surcharge.
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