L1 L2 L3 For Employee For Company Basic 35% of CTC 40% of CTC 50% of CTC Taxable Non FBT HRA 65% of Basic 65% of Basic 65% of Basic Taxeble /Non Taxeble Non FBT Medical 1250 1250 1250 Non Taxeble Non FBT transport Allowance 800 800 800 Non Taxeble Non FBT Uniform Reimbursement 2000 1500 1000 Non Taxeble Non FBT Education Allowance 200 200 200 Non Taxeble Non FBT Petrol & Vehicle Maintenance 5000 3000 Nil Non Taxeble FBT 7% Lap Top Rent 1500 1500 1500 Non Taxeble Non FBT Mobile 1200 800 600 Non Taxeble FBT 7% Leave Encashment 4.16% of Basic 4.16% of Basic 4.16% of Basic Taxeble Special Allowance Rest Of the Amount Rest Of the Amount Rest Of the Amount Taxeble Gross Bonus 8.33% of Basic 8.33% of Basic 8.33% of Basic Taxeble ESIC Employer Contribution 4.75% of Gross 4.75% of Gross 4.75% of Gross P.F Employer Contribution 13.5% of Basic 13.5% of Basic 13.5% of Basic Non Taxeble Gratuity 4.16% of Basic 4.16% of Basic 4.16% of Basic Non Taxeble CTC Example:-
Basic 17,500 10,000 6,550
HRA 11,375 6,500 1,000
Medical 1,250 1250 0
transport Allowance 800 800 800
Uniform Reimbursement 2,000 1500 0
Education Allowance 200 200 0
Petrol & Vehicle Maintenance 5,000 3000 0
Lap Top Rent 1,500 1500 0
Mobile 1,200 800 0
Leave Encashment 728 416 272
Special Allowance 3,727 -3,681 773
Gross 45,280 22,285 9,396
Bonus 1,458 833 546
ESIC
P.F 2,100 1,200 786
Gratuity 728 416 272
FBT 7% 434 266 0
CTC 50000 25,000 11000