Understanding CTC: Are Employee Contributions to ESI, PF, and Leave Encashment Included?

Human Resource01
Please clarify if employee contributions towards ESI, PF, and Leave Encashment are included in the calculation of CTC.
umakanthan53
Dear friend, no one should have any doubt that the meanings of the abbreviation "C.T.C" and the phrase "employee contribution" are not at all incomprehensible to anyone, particularly an HR professional. I am afraid that there is an inadvertent typographic error in your draft. If not so, for heaven's sake, how would the statutory contribution periodically deducted from the salary of the employee by the employer and remitted over to an external agency on his behalf add to the cost of the company?

On the other hand, leave encashment, being an expense incurred by the employer, would add up to the C.T.C.
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