Calcutta University
Hr Executive
Dgm-hr , Rajhans Group.
J.Gopi Krishna
Agm Hr & Ir
+2 Others

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I work in a very small company and paid Rs.5000 p.m. lumpsum cash.
My salary is not broken into Basic, DA, HRA, CA, etc.
Also, TDS, EPF, PT are not applicable in my case due to amount of salary and number of employees.
Can someone please tell me how to show my salary breakup in the 'salary certificate' and 'salary payslip' and what things to mention?

But can you advise me some breakup? If I show 'consolidated', it will look suspicious I think. Can there be allowances if salary is paid by cash?
You haven't said how many people work in your company? You saying 5k salary, but y not entitled to pf?
Anyways If you want to break the salary, take 50% of 5000 as Basic, 40-50% as HRA, 800 - conveyance, etc.
but its quite confusing , as u said no such deductions are done contribution either..

5 people, small CA firm, no EPF policy because of that...
The figures you mentioned come to:
Basic-2500 (50% of 5000 because I'm from metro city?)
HRA-1000 (40% of Basic)
Adds up to 4300, what about the rest?
Also, if I want a similar structure for Rs.4500/- and Rs.4800/-, can you suggest for that as well? Thanks a lot.
P.S. You're sure there are allowances if salary is paid in cash though right?

Salary Certificate
Mr xxxxx is working with us as a “Post name”, placed at “City Name” with a CTC of Rs 60,000/- These are the CTC details.
Head Particular Annual Package Monthly Package
Basic 24000 2000
HRA 18000 1500
Special Allowance (Attire Allowance) 2400 200
Conveyance Allowance 3600 300
Medical Allowance 3600 300
Petrol Allowance 6000 500
Additional Allowance 2400 200
Gross Salary Before Deductions 60000 5000
Deduction - TDS and Loan Arrears 4800 400
Gross Salary After Deductions 55200 4600
With Regards,
Authorised Signatory
Company Name

Hi Vikram, thanks a lot. But there is no TDS because my salary is below taxable slab. How did you put TDS then? Also, can I make monthly salary slip with these details you provided instead of salary certificate?
Exclude the TDS part , But however you can prepare the salary slips on this format. This is ussually used by start up companies. However You say you work in a CA's office, Just be sure because new rules state that even a company with just 1 employee needs to enlist under epf and esi and deductions have to be made

Are you sure? I thought the rule for EPF is minimum 10 employees...mine has only you have any link about this new rule?
Also, can I omit some allowances from your list like medical?
Thank you so much.

Google the rule about EPF and ESI. And also YES you can take our some points like medical, but ussually medical benifits are found on every company’s payslip — -Vikram
Oh okay, because I read somewhere that medical allowance has some other complicated rule, so I just felt like omitting it.

By the way, check this site: EPFO <link updated to site home>

Employees' Provident Fund and Miscellaneous Provisions Act 1952 is applicable to:

- Every establishment which is engaged in any one or more of the industries specified in Schedule I of the Act or any activity notified by Central Government in the Official Gazette. (List of Industries/Establishments)

- Employing 20 or more persons .

- Cinema Theatres employing 5 or more persons.

For employers,

- Establishments employing 20 or more persons and engaged in any of the 180 industries / Classes of Businesses specified.

And for ESI: ESIC-Chinta Se Mukti <link updated to site home> ( Search On Cite | Search On Google )

Coverage under the ESI Act,1948


Under Section 2(12) the Act is applicable to non-seasonal factories employing 10 or more persons.

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