1. CTC is cost to the Company, this is done by all the Companies as they need to calculate the cost of each employee.
2. Every candidate hired is shown the complete details, the candidate while accepting the offer, check every detail of the offer.
3. Bonus is paid annually by the employer and it is a cost to the Company, this does not form part of the gross salary similarly Gratuity is a terminal benefit and the employee gets it as & when eligible. The companies need to make provisions for funds under all these heads.
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4. In every offer there is always a head for monthly gross salary which is to be seen by the employee and this is relevant for calculation of monthly take home salary minus statutory deductions these details are also provided in the offer letter normally. Some employers attach complete details with offer letter. People have to understand it and if there are doubts, one must clear before joining.