India In-Hand Salary, EPFO, ESI & New vs Old Tax Regime Calculator (FY 2026–27)

For salaried employees, gross salary up to ₹12,75,000 per year has ZERO income tax under the New Tax Regime, because the ₹75,000 Standard Deduction reduces taxable income to ₹12,00,000, which qualifies for the full Section 87A tax rebate.

Annual CTC includes both Employer PF (12% of Basic) and Gratuity alongside your gross salary, and your monthly payout has deductions for Employee PF (12% of Basic), Professional Tax (₹200/month), and Income Tax (TDS).

Under EPFO rules, statutory minimum PF is 12% of ₹15,000 (₹1,800/month). Many private companies deduct 12% of your full Basic salary (which builds a larger tax-free retirement corpus), while others allow capping PF at ₹1,800/month to increase monthly take-home pay.

ESI applies when an employee's gross monthly salary is ₹21,000 or less (0.75% employee contribution and 3.25% employer contribution).

Yes, in most Indian corporate offer letters, Employer PF (12% of Basic) is part of total CTC and is deducted before arriving at Gross Monthly Salary.