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From cost to company to cash in hand.

Set a cost to company and see the monthly figure the person receives once income tax, provident fund and professional tax come off, under the new or the old tax regime.

In hand each month: ₹1,18,135, out of ₹1,50,000 a month in cost to company, under the new tax regime.

About $1,423 a month at ₹83 to the dollar.

In hand a year
₹14,17,617
Income tax a year
₹1,20,699
Into their provident fund a year, both shares
₹2,16,000

The package

The full annual package: salary, any variable pay, and the employer provident fund and gratuity provision.

Tax regime

The new regime is the default. The old one allows rent, Section 80C and other declarations.

Old regime declarations

Rent the person actually pays. It sets how much of the house rent allowance is exempt.

Life insurance, PPF, ELSS, tuition fees and similar. The person’s own provident fund already counts toward the ₹1,50,000 limit.

Metro means Mumbai, Delhi, Kolkata, Chennai, Bengaluru, Hyderabad, Pune or Ahmedabad. It sets the house rent allowance and how much of it can be exempt.

Professional tax is levied by the state, so it follows where the person sits.

The Labour Codes require basic to be at least half of total remuneration.

Salary structure

Part of the cost to company, paid when the employer pays it.

Used only for the dollar figures shown beside each rupee amount.

Old or new regime

The new tax regime leaves ₹12,388 a month more in hand, ₹1,48,656 a year.

More in hand More in hand
In hand each month ₹1,18,135 ₹1,05,747
In hand a year ₹14,17,617 ₹12,68,961
Income tax a year ₹1,20,699 ₹2,69,355
Taxable income ₹15,73,716 ₹14,88,316

The payslip

Basic, house rent allowance and a special allowance, the way most offer letters are written, with every deduction that comes off before pay day.

Earnings

Basic salary The base for provident fund, gratuity and the house rent allowance
Monthly ₹75,000
Annual ₹9,00,000
House rent allowance 50% of basic. Fully taxable under the new regime
Monthly ₹37,500
Annual ₹4,50,000
Special allowance The balancing figure. Fully taxable
Monthly ₹24,893
Annual ₹2,98,716
Gross salary
Monthly ₹1,37,393
Annual ₹16,48,716

Employer contributions, inside the cost to company

Provident Fund (employer share) 12% of the full basic, paid into the person's own account, not as cash. Only ₹25,000 of monthly wages is mandatory
Monthly ₹9,000
Annual ₹1,08,000
Gratuity provision Indicative accrual, held by the employer and paid as a lump sum after five years of service
Monthly ₹3,607
Annual ₹43,284
Cost to company
Monthly ₹1,50,000
Annual ₹18,00,000

Deductions

Provident Fund (employee share) 12% of basic, paid into the person's own account
Monthly ₹9,000
Annual ₹1,08,000
Professional tax Levied by Telangana
Monthly ₹200
Annual ₹2,400
Income tax Under the new regime, spread evenly across the year. Includes the 4% cess
Monthly ₹10,058
Annual ₹1,20,699
Total deductions
Monthly ₹19,258
Annual ₹2,31,099
In hand Monthly ₹1,18,135 Annual ₹14,17,617 $1,423 a month

How the income tax is worked out

For the year, under the new tax regime.

Gross salary for the year
₹16,48,716
Standard deduction ₹75,000 under the new regime
−₹75,000
Taxable income
₹15,73,716
Up to ₹4,00,000, nil
₹0
₹4,00,001 to ₹8,00,000, at 5%
₹20,000
₹8,00,001 to ₹12,00,000, at 10%
₹40,000
₹12,00,001 to ₹16,00,000, at 15%
₹56,057
Tax at slab rates
₹1,16,057
Health and education cess 4% of the tax and surcharge
₹4,642
Income tax for the year
₹1,20,699

An estimate for a salaried employee for the tax year April 2026 to March 2027, from these inputs alone. Each monthly line is rounded to the rupee and the tax is spread evenly, so twelve months can differ from the year by a few rupees. Bridge91 models the real package with you on a call.

What the number tells you.

Cost to company is not take-home

Cost to company includes the employer provident fund, the gratuity provision and, on salaries of ₹21,000 a month or less, the employer’s share of Employee State Insurance, none of which the person sees in a month. Their own provident fund, income tax and professional tax then come off the gross. The gap between the figure you budget and the figure they receive is the whole subject of this page.

Two regimes, and the person chooses

The new regime is the default: a ₹75,000 standard deduction and nothing to declare, with a rebate that cancels the tax where taxable income is ₹12,00,000 or less. The old regime has higher rates and a ₹50,000 standard deduction, but allows the house rent exemption, professional tax and up to ₹1,50,000 under Section 80C, which the person’s own provident fund counts toward. The choice is the person’s, made each year, so the calculator shows both.

House rent, and the eight cities

Under the Income-tax Rules, 2026 the exempt part of the house rent allowance is the least of the allowance received, rent paid less 10% of basic, and half of basic in Mumbai, Delhi, Kolkata, Chennai, Bengaluru, Hyderabad, Pune and Ahmedabad, or 40% anywhere else. Bengaluru, Hyderabad, Pune and Ahmedabad joined the list this tax year. The exemption counts only under the old regime.

Provident fund, full basic or the ceiling

Both provident fund shares are modelled at 12% of the full basic salary, the common arrangement. Since 17 September 2026 the mandatory part is 12% of wages up to ₹25,000 a month, raised from ₹15,000, so an employer may cap each share at ₹3,000 a month. The person then takes home more each month and saves less for retirement. The ceiling option shows that arrangement.

Variable pay and gratuity

Variable pay is part of the cost to company but not of the monthly salary. It is taxed in the year it is paid, so the calculator adds it to the year’s income and shows a twelfth of it each month, which makes the months add up to the year. Gratuity is shown as an indicative provision inside the cost to company; where an employer keeps it outside, clear the option.

What is not modelled here

Home loan interest, health insurance premiums, the person’s own pension contributions, leave travel and any declaration beyond rent and Section 80C. Senior citizen slabs, income from other sources, and the month a bonus is actually taxed in. The figures are estimates for the tax year April 2026 to March 2027, not a payslip.

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