Start from the minimum wage notified for the State, industry, zone and skill class, add HRA and other allowances, and see the gross salary — plus the wages PF is calculated on, the daily rate and the overtime rate.
Loaded: Statewide — unskilled, semi-skilled, skilled and graduate (clerical). All scheduled employments. The Labour Department's site lists the April 2025 DA order as the latest; an October revision is normally due, so check for a newer order.
Filled from the Delhi rate on file. Type over any figure to use the notification in force.
Gross salary is everything the employee earns in the month before any deduction. For most workers in India it starts from a notified minimum wage.
Three numbers that are easy to mix up in an offer letter or a manpower quote.
| What it includes | Who uses it | |
|---|---|---|
| CTC (cost to company) | Gross salary + employer PF, ESI, gratuity provision, bonus and other employer costs | Budgets, offer letters, manpower bill rates |
| Gross salary | Basic + DA + HRA + all other monthly allowances, before any deduction | Payslips, ESI eligibility (₹21,000), professional tax slabs |
| Wages (Labour Codes) | Basic + DA, topped up to 50% of gross if allowances are larger | PF, bonus and gratuity calculations |
| Take-home (net) | Gross minus employee PF, ESI, professional tax and income tax | What reaches the bank account |
Convert a CTC into gross with the CTC breakup calculator, or gross into in-hand pay with the take-home salary calculator.
Both start from Delhi's unskilled minimum wage of ₹18,456 a month (DA order effective 1 April 2025).
| Modest allowances | Allowance-heavy structure | |
|---|---|---|
| Minimum wage (basic + DA) | ₹18,456 | ₹18,456 |
| HRA | ₹2,000 | ₹12,000 |
| Other allowances | ₹1,000 | ₹10,000 |
| Gross salary | ₹21,456 | ₹40,456 |
| Wages for PF, bonus, gratuity | ₹18,456 | ₹20,228 (50% of gross) |
| Per day (÷ 26) | ₹825.23 | ₹1,556 |
| Overtime per hour (2 × ÷ 26 ÷ 8) | ₹206.31 | ₹389 |
| ESI | Not applicable (gross above ₹21,000) | Not applicable |
In the first case ₹3,000 of allowances lift gross from ₹18,456 to ₹21,456 — just over the ESI limit, so neither side pays ESI. In the second, allowances are 54% of gross, so ₹1,772 is added back to wages and PF rises accordingly.
Basic, DA/VDA, HRA, conveyance, special, shift, attendance and other fixed monthly allowances, and overtime actually paid in the month.
Employer PF and ESI contributions, gratuity, reimbursements against bills, and annual statutory bonus paid as a lump sum.
ESI eligibility is tested on gross wages of ₹21,000 a month. Moving pay between basic and allowances does not change it — adding allowances can.
Professional tax slabs are applied to monthly gross salary, not to basic.
It was repealed when the Code on Wages, 2019 came into force on 21 November 2025. State minimum wage notifications issued under the old Act continue to apply until States revise them under the Code, so rates are still set by State, scheduled employment, zone and skill class.
Variable Dearness Allowance is linked to the Consumer Price Index and revised, usually in April and October. The minimum wage payable is basic plus VDA.
Take CTC per month and subtract the employer's PF, ESI, gratuity provision and any bonus built in; what remains is gross. The CTC breakup calculator does this for you.
Yes. HRA is part of gross salary, but it is excluded from wages for PF and gratuity — as long as HRA and other allowances stay within half of total pay.
No. The minimum wage is the floor for basic + DA. Gross is that plus any allowances, so it is usually higher.
Divide the monthly gross by 26, the usual number of paid working days. A monthly gross of ₹21,456 is ₹825.23 a day.
At twice the normal rate of wages for each extra hour. On a ₹21,456 gross and an 8-hour day, the normal hourly rate is ₹103.15, so overtime is ₹206.31 an hour.
Send the roles and locations. We return gross wages per zone and skill class, and the full loaded cost to deploy them.
Employers only. A sector lead replies within one working day.