There are different opinions about CTC. To my opinion whatever cost incurred by the Employer for engaging any employee should consider as CTC for proper controlling of employee cost. CTC has no legal stand. It is one tool through which the Organizations are controlling the employee cost. It may be - Employer portion of PF, ESI, Gratuity, Bonus, Canteen cost if any, Transportation cost if any, Club membership if any, Insurance cost if any etc. etc.
There are also different opinions that any of the above cost will be contributed by the employee. Answer is big "NO". Employer will born the entire cost. Question does not arise to pay by the employee any cost which is supposed to be born by the employer - Employer portion of PF,ESI, Gratuity, Bonus etc. etc.
Employee will born his portion of PF, ESIC, TDS, PTAX - nothing else.
There are organizations who are processing payroll from CTC and it appears in the Pay slip that some items has been deducted from salary as if employee is paying the same. Those organizations must take proper precautions before processing payroll. In payroll it should be only monthly gross in the earning side and employee portion of PF, ESIC, PTAX if any, TDS if any and may be recovery of loan, advance etc.if any in the deduction side.
26th February 2019 From India, New Delhi