Compare offers in annual components before comparing the headline CTC. Use the offer comparison checker to keep fixed cash, target bonus and employer-only costs apart.
Start with fixed annual gross cash
Fixed gross is the contractual cash salary before employee deductions. Exclude employer PF, insurance and gratuity provisioning from this figure. If the letter lists monthly components, convert each to annual once and confirm whether any quoted bonus is already included.
Model variable pay explicitly
Consider Offer A with ₹9 lakh fixed and ₹3 lakh target variable, and Offer B with ₹10.5 lakh fixed and ₹1.5 lakh variable. At a fifty-percent variable payout, gross cash is ₹10.5 lakh for A and ₹11.25 lakh for B. Both have ₹12 lakh at target, yet the guaranteed fixed amount and downside differ.
Reconcile stated CTC
Add annual fixed gross, target variable, employer PF, insurance, gratuity provision and other employer costs. Compare that total with stated CTC. A mismatch calls for a full breakup from the employer. Do not create an invented special allowance merely to make the total agree.
Ask questions the arithmetic cannot answer
- Is the variable payment discretionary, performance-linked or guaranteed?
- Is a joining bonus recoverable if you leave?
- What wage basis and contribution arrangement will payroll use?
- Are reimbursements conditional on bills?
- What notice period, work location and benefits apply?
Estimate take-home after checking the offer
Move the verified breakup into the salary and TDS calculator. Choose the relevant income year, contribution assumptions and tax regime. A higher gross can create a different tax or contribution outcome, but that estimate should not disguise uncertain bonus pay as regular bank credit.
Official sources and scope
Source review: 2026-10-08. Check the relevant notification and your own records before filing or settling an entitlement.