You can split salary as follows:
Basic - 60% of Gross.
HRA - 25% of Basic.
Conveyance - Rs. 800
Refreshment - Rs. 1000
Telephone - Rs. 1000
Hope this will help you. Kindly cross check with other salary break up.
From India, Gurgaon
Salary breakup of Rs.40000/-
Basic Salary - Rs.16000/-
HRA - Rs. 8000/-
Conv.Allowance- Rs. 4000/-
City comp. Allowance- Rs. 4000/-
Mediclaim Allowance- Rs. 4000/-
Travelling Allowance- Rs. 4000/-
From India, New Delhi
From India, Ahmadabad
From India, Gurgaon
Let me a give you an idea of break-up for any CTC assigned to employee
Usually we Take :
Basic salary : 50% of CTC (No thumb rule)
HRA : 50% of Basic salary for "A" class cities & 40% for "B" class cities P.S. cities under minimum wages act
Conveyance : if a person's gross amount already shows that its "taxable" you can't manipulate it abruptly to make it non-taxable.i.e. try to fix
conveyance in the ratio of tax slab ( for non-taxable amount keep it <=800 per month,9600 is tax-free amount)
Rest of the amount should be adjusted accordingly in heads of Medical allowances,Education Allowances, Special Allowances etc.
You can reduce the net salary amount by bifurcating the part into Gratuity,Bonus & Earned leaves per months but more or less its a kind of malpractice & I won't advocate it.
Note : try to keep the amount of Basic salary in such a way that it won't cost too much in terms of contributions under various Labour acts.
i.e. EPF,Bonus,Gratuity etc.
I hope this could give you a better idea what sorts of point should be taken into keen consideration while preparing a salary break-ups.
From India, Ghaziabad
My dear friends have suggested the salary structure keeping in mind the income tax liability but some of my friends have not considered the liability of PF(although can be avoided within the available act for new members only). It is advisable to include the pf. There is no thumb rule for the break-up. However, as a sample, the break-up of Rs. 40000/= CTC can be like detailed below.
Basic Pay 24000
Food voucher 2500
Education reimbursement 1500
WITH KIND REGARDS
You can take 40% as basic of CTC i.e.
Basic = 16000
HRA = 8000
Transport Reim = 5000
Medical Reim = 1000
Other Allowance = 5780
Grsoss Salary (A) = 35780/-
PF @ 12% = 1920
LTA @ 10% =1600
Bonus = 700 (20% of Basic for Bonus calculation i.e 3500/-)
Total (B) = 4220
CTC (A+B) = 40000/-
Hope It will fullfil your querry
From India, Kolkata