Salary Management

    Understanding Your Salary Structure: CTC vs In-Hand Salary

    2 January 2026
    6 min read

    How EMI is Calculated in India

    EMI (Equated Monthly Installment) is the fixed monthly payment you make towards a loan. It includes both principal and interest components.

    EMI depends on three factors:

    • Loan Amount
    • Interest Rate
    • Loan Tenure

    EMI Formula:

    EMI = P x r x (1 + r)^n / [(1 + r)^n - 1]

    EMI Variations

    Home loans usually have lower EMI due to longer tenure and lower interest rates, while personal loans have higher EMI.

    GST Calculation Explained (CGST, SGST & IGST)

    GST (Goods and Services Tax) is an indirect tax applied on goods and services in India.

    There are two main calculation types:

    • Exclusive GST - tax added on base price
    • Inclusive GST - tax already included in price

    GST Split

    For intra-state sales, GST is split into CGST and SGST, and for inter-state sales, IGST applies.

    GST Rates

    GST rates in India are typically 5%, 12%, 18% and 28%.

    FD & RD Maturity Calculation

    Fixed Deposits (FD) and Recurring Deposits (RD) are popular low-risk investment options in India.

    FD Details

    FD earns compound interest on a lump sum investment.

    FD Formula:

    A = P x (1 + r/n)^(n x t)

    RD Details

    RD grows through monthly contributions.

    RD Calculation

    RD maturity depends on monthly deposits, tenure, and interest rate.

    Salary Breakup & Take-Home Calculation

    Your CTC (Cost to Company) is not your take-home salary. Take-home salary is calculated after: Employer PF & Gratuity deduction, Employee PF, Income tax (Old or New regime), and Professional tax. Choosing the right tax regime can significantly impact your monthly salary.

    NPS, PPF & Gratuity Explained

    These are long-term retirement and savings instruments. PPF is safe, tax-free, and government-backed. NPS is market-linked retirement corpus. Gratuity is an employer benefit after 5 years of service. Each has different tax benefits and withdrawal rules.

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