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SalaryBox

Updated for FY 2026-27 · Free · No Signup

Every Payroll Calculator Indian HRs Need

PF, ESI, TDS, Professional Tax, salary breakup, and payslip generator — all on one page, in the order you use them.

Indian payroll involves multiple interdependent calculations — provident fund, ESI contributions, professional tax, TDS, and finally the salary slip. Most HR managers jump between separate tools every month. This page brings every payroll calculator together in the order you actually use them — from CTC breakup to payslip generation.

Payroll Rates at a Glance

Current statutory rates for FY 2026-27

PF Employee
12%
of Basic + DA → EPF
PF Employer
12%
3.67% EPF + 8.33% EPS
EPS Cap
₹15,000
Max EPS ₹1,250/mo
ESI Employee
0.75%
of Gross Salary
ESI Employer
3.25%
of Gross Salary
ESI Eligibility
≤ ₹21K
Gross per month
Prof. Tax
₹200
Max/mo (by state)
Basic Rule
≥ 50%
of CTC (Labour Code)

Last verified October 2026 · salarybox.in

1

Break Down Your Salary Structure

Every payroll cycle starts here. CTC includes employer PF, ESI, gratuity, and other costs the employee never sees. This calculator breaks down a CTC into what actually lands in the bank account after all deductions.

Sample CTC Breakup
Component₹25,000 CTC₹50,000 CTC
Basic (50%)₹12,500₹25,000
HRA (40% of Basic)₹5,000₹10,000
Special Allowance₹4,500₹9,500
Employer PF (12%)₹1,500₹3,000
Employer ESI (3.25%)₹813N/A
Gross Salary₹22,000₹44,500
Employee PF (12%)−₹1,500−₹3,000
Employee ESI (0.75%)−₹165N/A
Professional Tax−₹200−₹200
Approx. In-Hand₹20,135₹41,300
SalaryBox

Actual amounts vary by structure, state, and tax declarations. Use the calculator for exact figures.

2

Calculate Statutory Deductions

Three mandatory deductions: Provident Fund, ESI, and Professional Tax. EPFO charges 5–25% damages for late PF deposits. These calculators ensure every deduction is right before you process the payslip.

PF Contribution Split
ComponentRatePaid ByGoes To
Employee PF12% of Basic + DAEmployeeEPF account
Employer EPF3.67% of Basic + DAEmployerEPF account
Employer EPS8.33% of Basic + DAEmployerPension (cap ₹15K)
EDLI0.50%EmployerInsurance
Admin0.50%EmployerEPFO admin
SalaryBox

Max EPS: ₹1,250/month (8.33% of ₹15,000 ceiling).

ESI at a Glance
ParameterDetail
EligibilityGross ≤ ₹21,000/month
Employee0.75% of gross
Employer3.25% of gross
Total4% of gross
Filing15th of following month
SalaryBox
Professional Tax — Top States
StateMax PT/MonthAbove Salary
Maharashtra₹200₹10,000
Karnataka₹200₹15,000
Telangana₹200₹15,000
West Bengal₹150₹10,000
Gujarat₹200₹12,000
Tamil NaduNil—
SalaryBox
3

Calculate TDS on Salary

TDS is deducted monthly based on projected annual income. The New Tax Regime is default from FY 2024-25. Deposit with the government by the 7th of the following month.

New vs Old Tax Regime — FY 2026-27
Income SlabNew RegimeOld Regime
Up to ₹4LNilUp to ₹2.5L: Nil
₹4L – ₹8L5%₹2.5L – ₹5L: 5%
₹8L – ₹12L10%₹5L – ₹10L: 20%
₹12L – ₹16L15%Above ₹10L: 30%
₹16L – ₹20L20%
₹20L – ₹24L25%
Above ₹24L30%
SalaryBox

New: Std. deduction ₹75K, rebate u/s 87A to ~₹12.75L. Old: 80C (₹1.5L), 80D, HRA, LTA. Verify — may update in Budget.

4

Generate the Salary Slip

The final output of every payroll cycle. Under the Payment of Wages Act, employers must provide a salary slip showing every component and deduction.

Key Payroll Changes — New Labour Codes 2025-26

1. The 50% Rule

Basic salary must be ≥50% of CTC. PF and gratuity contributions increase, take-home may decrease. Check impact →

2. Revised PF Base

Higher basic = higher PF contribution base = higher employer costs. Recalculate PF →

3. New 'Wages' Definition

Allowances exceeding 50% of total remuneration now count as wages for PF, ESI, bonus, and gratuity.

4. Leave Encashment

Annual leave encashment now possible (not just at exit). Calculate →

Monthly Payroll Compliance Deadlines

DeadlineWhat's Due
7thTDS deposit
15thPF (ECR) filing + payment
15thESI contribution filing
21stGSTR-3B (if applicable)
By stateProfessional Tax deposit
31 JanForm 24Q — Q3
15 MarAdvance tax — 4th installment
31 MayForm 24Q annual
SalaryBox

Late PF? EPFO charges 5–25% p.a. damages. Check penalty →

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Frequently Asked Questions

A complete cycle needs six: CTC-to-in-hand breakup, PF contribution, ESI contribution, Professional Tax, TDS, and salary slip generation. This page brings all six in order.
Both sides contribute 12% of basic + DA. The employee's 12% goes to EPF. The employer's 12% splits into 3.67% EPF and 8.33% EPS (capped at ₹15,000 basic — max ₹1,250/month to EPS).
Gross salary ≤ ₹21,000/month. Employee pays 0.75%, employer pays 3.25%. Above ₹21,000, ESI doesn't apply.
New regime has lower rates but almost no deductions. Old allows 80C (₹1.5L), 80D, HRA, LTA. If your deductions are significant, old may save more. Use the TDS Calculator to compare.
Basic must be ≥50% of CTC. If currently lower, PF base increases, employer costs rise, and take-home may drop. PF rate stays 12% — the base changes.
EPFO damages: ≤2 months — 5% p.a., 2-4 months — 10%, 4-6 months — 15%, 6+ months — 25%. Plus 12% p.a. interest under Section 14B.

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