Gross to Net Salary Calculator India — Complete Payslip 2026 –27
New Regime vs Old Regime · HRA · 80C · 80D · NPS · Surcharge · Monthly Take-Home
Gross salary is your monthly salary before any deductions. Net (in-hand) salary is after deducting Employee PF (12% basic), income tax TDS, professional tax (state dependent), and any other company-specific deductions like NPS, ESI, health insurance premium. For a ₹1L gross salary in Delhi, net in-hand can range from ₹72,000 to ₹88,000 depending on tax regime and investments. Calculate your complete payslip here.
💼 Salary Details
📋 Old Regime Deductions
▲ HideFill deductions to compare New vs Old regime accurately
Annual Savings
📅 Monthly Salary Breakup
| Component | Monthly (₹) | Annual (₹) | % of CTC |
|---|---|---|---|
| 💼 Gross CTC | ₹1,00,000 | ₹12,00,000 | 100.0% |
| 📊 Income Tax | −₹5,927 | −₹71,126 | 5.9% |
| 🏥 PF (Employee) | −₹1,800 | −₹21,600 | 1.8% |
| 🏙️ Professional Tax | −₹200 | −₹2,400 | 0.2% |
| 💰 Net Take-Home | ₹94,073 | ₹11,28,874 | — |
📐 Income Tax Calculation — New Regime FY 2025–26
📖 Real Life Examples
HRA ₹1.2L, 80C ₹1.5L. Deductions total ~₹3.5L.
New: Std ₹75K only. Old: 80C+80D+NPS = ₹2.25L.
HRA ₹2.4L, 80C ₹1.5L, Home Loan ₹2L, NPS ₹50K.
Surcharge 10% applies. New regime limits surcharge to 25% (old: 37%) above ₹5Cr.
Frequently Asked Questions
What is the formula for calculating net salary from gross?
Net salary = Gross − Employee PF − Income Tax TDS − Professional Tax − ESI (if applicable) − other deductions. Employee PF = 12% of Basic (capped at ₹1,800 if basic ≤ ₹15,000). ESI = 0.75% of gross salary (if gross ≤ ₹21,000/month — mostly for factory/manufacturing workers). Professional tax varies by state (0–₹2,500/year).
What is ESI and who has to pay it?
ESI = Employee State Insurance — health insurance scheme for workers. Applicable if: (1) Employer has 10+ employees (20+ in some states). (2) Employee gross salary ≤ ₹21,000/month. Rates: Employee 0.75% of gross + Employer 3.25% of gross. Benefit: free medical treatment at ESI hospitals. IT/high-salary employees are not covered by ESI.
Can I opt out of PF deduction?
Employees with basic salary above ₹15,000 at joining can voluntarily opt out of PF (only if it's their first job or new employer). Once enrolled, cannot opt out. If basic ≤ ₹15,000: mandatory PF. Many employees with above-threshold salary choose employer who allows opting out — increases immediate in-hand by ₹1,800/month.
What are the PF withdrawal rules in India?
Full PF withdrawal only after: 2 months of unemployment, retirement at 58, emigration, or death. Partial PF withdrawal allowed for: marriage (50% employee share after 7 years), education, house purchase, illness (no tenure requirement). Online withdrawal via UAN portal — takes 15–20 working days. Tax on PF withdrawal if service < 5 years (10% TDS).
📌 Key Takeaways — Gross to Net Salary Calculator India 2026–27
- ✅ New Regime is now the default for FY 2025–26. Opt for Old Regime only if deductions > ₹3.75L
- ✅ Zero tax in New Regime if income ≤ ₹7.75L (₹7L income + ₹75K std deduction + 87A rebate)
- ✅ Old Regime wins if HRA + 80C (₹1.5L) + 80D + NPS + Home Loan all fully claimed
- ✅ Standard deduction: ₹75,000 (New) vs ₹50,000 (Old) — Budget 2025 change
- ✅ NPS extra ₹50,000 under 80CCD(1B) reduces tax by ₹15,000 (30% slab)
- ✅ Surcharge: 10% on income ₹50L–₹1Cr · 15% on ₹1Cr–₹2Cr · 25% on ₹2Cr–₹5Cr
- ✅ Professional Tax up to ₹2,500 deductible under both regimes
- ✅ 4% Health & Education Cess applies on total tax (including surcharge)