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Pick the state, industry and skill. Gross salary calculator.

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.

Class of employment

Rates are notified underFactories & engineering industry· Delhi notification

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.

Notified rate, per month

Verified · effective 1 Apr 2025

Filled from the Delhi rate on file. Type over any figure to use the notification in force.

Gross salary · Unskilled
₹18,456
₹709.85 a day on 26 working days · Delhi · Manufacturing · Statewide
Earnings
Basic₹18,456
DA / VDA₹0
Minimum wage (basic + DA)₹18,456
HRA₹0
Other allowances₹0
Gross salary₹18,456
Wages for PF, bonus and gratuity₹18,456
Per day (gross ÷ 26)₹709.85
Per hour (8-hour day)₹88.73
Overtime per hour (2×)₹177.46

How gross salary is built

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.

Minimum wageBasic + DA (VDA) as notified for the State, scheduled employment, zone and skill class. You cannot pay less.
AllowancesHRA, conveyance, special and other fixed allowances are added on top to reach the gross salary.
Wages for PFUnder the Code on Wages, basic + DA must be at least half of gross; any excess allowance is added back to wages for PF, bonus and gratuity.
Daily rateMonthly gross ÷ 26 paid working days — the basis most States use to convert daily and monthly rates.
OvertimeTwice the normal rate for every hour beyond the daily or weekly limit (Code on Wages, section 14). Shown here on an 8-hour day.

Gross salary vs CTC vs take-home

Three numbers that are easy to mix up in an offer letter or a manpower quote.

What it includesWho uses it
CTC (cost to company)Gross salary + employer PF, ESI, gratuity provision, bonus and other employer costsBudgets, offer letters, manpower bill rates
Gross salaryBasic + DA + HRA + all other monthly allowances, before any deductionPayslips, ESI eligibility (₹21,000), professional tax slabs
Wages (Labour Codes)Basic + DA, topped up to 50% of gross if allowances are largerPF, bonus and gratuity calculations
Take-home (net)Gross minus employee PF, ESI, professional tax and income taxWhat 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.

Two worked examples

Both start from Delhi's unskilled minimum wage of ₹18,456 a month (DA order effective 1 April 2025).

Modest allowancesAllowance-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
ESINot 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.

What counts in gross — and what doesn't

Included

Basic, DA/VDA, HRA, conveyance, special, shift, attendance and other fixed monthly allowances, and overtime actually paid in the month.

Not included

Employer PF and ESI contributions, gratuity, reimbursements against bills, and annual statutory bonus paid as a lump sum.

Why it matters for ESI

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.

Why it matters for PT

Professional tax slabs are applied to monthly gross salary, not to basic.

Gross salary questions, answered

Is the Minimum Wages Act 1948 still in force?+

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.

What is VDA in minimum wages?+

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.

How do I calculate gross salary from CTC?+

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.

Is HRA part of gross salary?+

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.

Is gross salary the same as the minimum wage?+

No. The minimum wage is the floor for basic + DA. Gross is that plus any allowances, so it is usually higher.

How is the daily wage worked out from a monthly salary?+

Divide the monthly gross by 26, the usual number of paid working days. A monthly gross of ₹21,456 is ₹825.23 a day.

How is overtime calculated?+

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.

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—Minimum wage checked per role and site
—Gross and loaded cost in one rate card
—Revisions applied automatically
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