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Adullam Tools

Tools for running an Indian entity

Indian payroll, explained in plain language and converted to your currency

One-minute salary check

Change a number and the result updates instantly.

FY 2026-27

The figure printed on an Indian offer letter. It is the employer's total yearly cost, so it is never what lands in the bank.

Professional tax and labour welfare fund differ by state.

Monthly take-home

₹91,195≈ $942.95

What reaches the bank account after every statutory deduction

Monthly deduction breakdownTake-home 96.6%, Deductions 3.4%Take-home: ₹91,19597%Deductions: ₹3,213
  • Take-home₹91,19596.6%
  • Deductions₹3,2133.4%
Monthly gross
₹94,407
−EPF — employee share
₹3,000
−Professional tax
₹208
−Labour welfare fund
₹4
Employer cost (monthly)
₹5,593
Open the full calculator

Adjust the basic percentage, rent paid and old-regime deductions there.

FY 2026-27 statutory rates · basic assumed at 50% of gross · Income tax shown under the new regime. · Reference figures only. Have an Indian Chartered Accountant review before filing.

Enter the annual CTC and see monthly take-home after EPF, professional tax and TDS. Every statutory line comes with what it is, which section of the law it sits under, and what it is worth in your own currency.

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In force since 21 November 2025

The new labour codes change how salary structures have to be built

India's four labour codes came into force on 21 November 2025. The change that hits payroll hardest is the definition of wages: basic + dearness allowance + retaining allowance must be at least 50% of total remuneration. The familiar Indian structure — a low basic topped up with a large special allowance to keep EPF and gratuity down — no longer survives the test. Where it falls short, the shortfall is deemed to be wages and EPF and gratuity are recomputed on it.

Basis: Code on Wages 2019, provisos to s.2(y) · 21 Nov 2025

Check your salary structure

Reference exchange rates

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· For reference only. The rate applied to an actual remittance or in your books will differ.

Everything an Indian entity needs to calculate, in one place

All of it runs in your browser, and every tool works without an account.

The headline figures below are computed live: payroll cards for CTC ₹12,00,000 · Karnataka · FY 2026-27, the corporate tax card for taxable income ₹1,00,00,000 · FY 2026-27.

Why Adullam Tools

The things a payroll calculator usually leaves you to work out on your own.

Statutory lines actually explained

Basic, HRA, special allowance, EPF, EPS, EDLI, PT, TDS — every line carries an (i) that says what it is and why it is being deducted, worded so you can repeat it to an employee, an auditor or a head office without further research.

A second currency next to every amount

Each rupee figure carries a conversion in your chosen currency, while keeping Indian digit grouping (12,34,567) so the numbers still line up against Indian paperwork. Rates always show their date and source.

Sources and as-of dates in the open

Every statutory rate carries the section it comes from and the date it applies from. Indian rates change with the February Union Budget, so a calculator that hides its as-of date is a liability.

Free, and fully usable without an account

Salary data is sensitive. Every calculation happens inside your browser and the amounts you type are never transmitted. An optional account stores a company profile, logo and invoice numbering — employee names, PANs and account numbers stay out of it either way. The site is funded by advertising.

How Indian payroll differs from what you are used to

The six things that trip up everyone taking over payroll for an Indian entity.

1. Compensation is quoted as CTC, not salary

Indian offers are quoted as CTC — Cost to Company — meaning everything the employer spends on that person in a year. The employer EPF share, gratuity provisioning, group insurance and sometimes meal vouchers and telecom reimbursement are all inside the number.

So ₹12,00,000 CTC is not a ₹12,00,000 salary. Strip out the employer-side contributions and you get gross; take employee deductions off gross and you finally have take-home. Report CTC to head office for headcount cost, but talk to the employee in take-home terms, or the conversation goes wrong.

2. Pay is split into components, and basic drives everything

An Indian payslip splits pay into basic, house rent allowance (HRA), special allowance, conveyance and leave travel allowance. The split is not cosmetic: it decides the base for tax and statutory contributions.

EPF is computed on basic, gratuity is computed on basic, and the HRA exemption limb is computed on basic. That is why Indian employers historically kept basic low and inflated the special allowance — a practice the 2025 labour codes constrain, as set out below.

3. There are three statutory deductions: EPF, professional tax and income tax

EPF takes 12% of basic from the employee and is matched by the employer. Of the employer's 12%, 8.33% is diverted to the pension scheme (EPS) and only 3.67% reaches the provident fund. EPS is computed only on wages up to the statutory wage ceiling, so it has a fixed monthly maximum — and the ceiling was raised in September 2026 (S.O. 5109(E)).

Professional tax is levied by state governments. Maharashtra, Karnataka and West Bengal levy it; Delhi, Haryana and Uttar Pradesh do not. Article 276 caps it at ₹2,500 a year, so the amount is small — but the deduction months differ by state, which is a frequent source of payroll errors.

ESIC adds 0.75% from the employee and 3.25% from the employer while monthly ESI wages are ₹21,000 or less. Since the November 2025 wage month those wages are not gross but Basic + DA, topped up to half of total pay including the employer's PF contribution (Code on Social Security, 2020), so with Basic at half of gross the cut-off sits near ₹39,480 of monthly gross in 2026-27 (about ₹42,000 for an employee outside EPF). Salaries close to that cliff produce very different results either side of it.

4. The labour codes: wages must be at least 50% of remuneration

The four labour codes came into force on 21 November 2025. For payroll, the operative change is the definition of wages: basic + dearness allowance + retaining allowance must be at least half of total remuneration (which, on the Labour Ministry's FAQ reading, includes the employer's PF contribution). Where the structure falls short, the shortfall is deemed to be wages and EPF and gratuity are recalculated on the higher base.

A 30% basic / 70% special allowance structure left untouched now costs more. Take-home falls and employer cost rises, so both the budget and the employee communication have to be revisited.

5. Income tax: two regimes, chosen every year

Salaried taxpayers in India can pick between the new and the old regime each financial year. The new regime has lower slab rates, a ₹75,000 standard deduction and a rebate under s.156 (formerly s.87A) up to ₹12L of total income, but it disallows the HRA exemption, the investment and health-insurance deductions (formerly s.80C and s.80D) and self-occupied housing loan interest.

The old regime charges more but keeps the deductions. An employee paying high rent in a metro and fully using the ₹1.5L investment deduction (s.123, formerly 80C) can still come out ahead there. Because it turns on individual circumstances, the only sensible way to decide is to compute both and compare the rupee difference.

The one shelter that survives in the new regime is employer NPS under s.124 (formerly s.80CCD(2)) — deductible up to 14% of salary. For a well-paid employee on the new regime it is the only real lever left.

6. Tax is estimated monthly, not reconciled at year end

At the start of the financial year (1 April to 31 March) the employer estimates the employee's annual income, computes the annual tax and withholds it across the remaining months as TDS under s.392 (formerly s.192).

Whenever something changes — a bonus is paid, investment proof arrives or fails to arrive — the annual liability is recomputed and the difference is spread over the months that remain. That is why tax spikes in January and February when proofs are not submitted, and why an employee's monthly deduction is never a flat percentage.

Frequently asked questions

The questions that come up most often when someone takes over Indian payroll.

Because CTC contains money that never reaches the employee. The employer EPF share (12% of basic), EPS, EDLI, EPFO administrative charges and gratuity provisioning come out first to give gross; then the employee's own 12% EPF, professional tax and TDS come out of gross. Depending on the salary band, monthly take-home typically lands somewhere between 75% and 92% of CTC.

It depends on the individual. Employees paying high rent, filling the ₹1.5L investment limit (s.123, formerly 80C) and servicing a home loan often do better under the old regime. Employees with few deductions — early-career staff especially — are almost always better off on the new regime. The tax comparison tool computes both and shows the annual difference and the monthly take-home difference in rupees.

Foreign nationals working in India are generally treated as International Workers and must join EPF, with contributions on full wages rather than up to the wage ceiling. Where a social security agreement is in force between India and the home country, a detached worker holding a Certificate of Coverage issued by the home authority may be exempt for a defined period. India has such agreements with a number of countries, Korea among them. Eligibility and duration turn on the facts, so take Indian advice before relying on an exemption.

A state tax on people earning a salary, deducted by the employer and paid to the state government. Article 276(2) of the Constitution caps it at ₹2,500 per person per year. Maharashtra, Karnataka, West Bengal, Tamil Nadu and Telangana levy it; Delhi, Haryana, Uttar Pradesh and Rajasthan do not. Within one company, the amount and the deduction month differ by the state each establishment sits in.

It is the proviso to s.2(y) of the Code on Wages 2019, in force since 21 November 2025. If basic + dearness allowance + retaining allowance is less than half of total remuneration (employer PF contributions included, on the Labour Ministry's FAQ reading), the shortfall is deemed to be wages and statutory contributions such as EPF and gratuity are recomputed on that higher base. In effect, keeping basic artificially low no longer reduces the bill. Put your current structure into the labour code checker to see the shortfall and what it costs.

Only as far as checking the requirements and producing a draft. The GST invoice tool validates the mandatory particulars of CGST Rule 46 as you type, decides CGST+SGST versus IGST from the place of supply and shows the provision it relied on, then renders a print-ready PDF draft. It does not generate an IRN or a QR code: only the government IRP (NIC/GSTN) issues those, and printing something that merely looks like one is a forged document. If you fall under the e-invoicing mandate — turnover above ₹5 crore in any year since 2017-18 — this draft does not replace the statutory tax invoice and is for internal review only. GSTINs are checked for format and checksum, never for whether the number is actually registered.

We would not recommend it. These calculators assume a standard salary structure and are a reference tool, not tax or legal advice. Have an Indian chartered accountant or your payroll provider review the figures before you pay or file. Perquisites, previous-employer income, mid-year joiners and leavers, and arrears all need individual judgement.

No. Every calculation runs inside your browser and the salary amounts you type are never transmitted to a server. If you create an account, the only things saved are the company profile (name, address, GSTIN, CIN), a logo, the invoice number register and anonymous payroll templates — employee names, PAN, UAN, bank account numbers and individual pay amounts are never stored. Note that inputs are reflected in the URL so results can be bookmarked and shared — bear that in mind before sending a link on.

The primary source is a public API serving European Central Bank reference rates, with a secondary source as fallback and a built-in reference value as a last resort. The date and source are always displayed. These are reference rates and will differ from the rate applied to an actual remittance or in your books.

Not available

Lookups this service does not do, and why

Two lookups that come up constantly in Indian entity administration. Both sit outside open data, so this service does not cover them — here is where to get each one instead.

  • Not available

    Director and DIN search

    The MCA releases 16 master-data fields as open data, and director names and DINs are not among them. Querying director data requires a paid commercial API contract. Use Enquire DIN Status on the official MCA portal for a DIN, and View Public Documents on the same portal for a board list.

  • Not available

    GSTIN registration lookup

    Reading a GST number's live registration status requires a GST Suvidha Provider (GSP) licence. The GST invoice checker here does what is possible without one: it validates the format and the checksum. For registration status, registered address and taxpayer type, use Search Taxpayer on the official GST portal.

Why you can check our work

  • As-of dates are always visible

    Each page carries a 'Statutory rates as of 1 Apr 2026' badge. Tax Year 2026-27 follows the Income-tax Act, 2025 and the Finance Act, 2026, while FY 2025-26 stays under the 1961 Act. If a year's rates are ever carried forward before its Finance Act passes, we say so.

  • The workings are expandable

    Tax is shown slab by slab, including the rebate (s.156, formerly 87A), marginal relief and the 4% health and education cess. You never get just a number.

  • Salary inputs stay in the browser

    All computation is client side. Unless you use the saving features, no request carries your salary inputs: the page addresses our usage statistics and Google Analytics receive have the query string removed, and the exchange-rate lookup carries no salary data. With an account, company details and anonymous payroll templates are stored.

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