Dear Friend,
No. We cannot make it as part of CTC, why because certain allowances / Contribution of employer which are being payable to an employee towards his salary or wage such as PF, ESI and Gratuity are to be consider as part of CTC of an employee which are recurrent in nature. For example
A - Salary CTC Component as follows
Basic-
VDA-
HRA-
Conveyance Allowance-
Washing Allowance-
Any other Allowance-
Gross payable
Employer contribution of PF
Emp.Contribution of ESI-
Gratuity -
Exgratia / Bonus
Total CTC
So the expenses which is to be incurred by an employer at once that to prior to the joining of such employee could not be termed as part of CTC
Regards