Job Offer Comparison and CTC Breakup Checker
Compare guaranteed cash pay, target variable pay and employer-only costs in two offers. Check whether the CTC total agrees with the breakup before using a take-home estimate.
This is an information tool, not advice. It performs the arithmetic and the screening you see below on the information you give it. It does not decide whether a position is lawful, compliant or correct, it is not a substitute for professional advice, and GHR assumes no duty of care to you in respect of it.
Optional document reader for Offer A
No upload or saved copy. Review all suggestions; monthly and year-to-date columns can look alike.
Offer A · annual amounts
Offer B · annual amounts
Compare guaranteed cash and contingent pay separately
Enter annual fixed gross cash without variable bonus or employer benefits. Enter target variable separately, then model the expected payout percentage. Add employer PF, insurance, gratuity provisioning and other employer-only costs only once.
The CTC reconciliation compares all target components with stated annual CTC. The cash comparison uses the variable payout percentage you choose. These are different views: one checks the offer arithmetic, the other describes a scenario.
Employee PF, tax and local deductions are handled by the salary calculator. An offer comparison before those deductions helps identify what changed between two breakups without disguising a variable bonus as fixed salary.
Worked example
Offer A: ₹9 lakh fixed plus ₹3 lakh target variable. Offer B: ₹10.5 lakh fixed plus ₹1.5 lakh variable. At a 50% variable payout, cash is ₹10.5 lakh versus ₹11.25 lakh, before tax and employee deductions.
Read the supporting guide
Read the records, assumptions and steps behind this tool. Source review: 2026-10-08. Review the relevant authority again before a filing or settlement.
Questions people actually ask
- Why can the higher CTC offer have lower fixed pay?
- CTC can include variable pay, insurance, employer PF and gratuity provisioning. Those costs do not all arrive as monthly cash. The comparison shows fixed cash separately from target variable and employer-only costs.
- Should target variable pay be treated as guaranteed?
- No. Enter the payout percentage you want to model and read the bonus terms. The tool shows guaranteed fixed pay separately and does not present a target performance bonus as a guaranteed payment.
- Does the comparison include tax and employee deductions?
- This tool reconciles the offer's annual components before employee deductions. Follow the salary calculator link for a tax-regime and contribution estimate after you have checked the breakup.
- Can the tool read my offer document automatically?
- It can suggest figures from pasted text or TXT, CSV and XLSX labels. Complex layouts need manual entry. Each suggestion is editable, and the tool never assumes an unlabelled number is annual salary.
- Is gratuity provisioning payable every month?
- An amount listed inside CTC is usually an employer cost estimate. It is not monthly bank pay and does not settle whether gratuity becomes payable on exit. Service, wage and coverage conditions need a separate review.
- Why does stated CTC differ from the entered components?
- An omitted benefit, a duplicated variable amount or a monthly figure entered as annual can cause the difference. Ask the employer for the complete annual breakup rather than forcing a balancing allowance into the total.
Sources
- Code on Social Security, 2020 — coverage and gratuity https://labour.gov.in/sites/default/files/ss_code_as_passed_by_lok_sabha.pdf
- EPFO — current wage ceiling announcement https://www.pib.gov.in/PressReleasePage.aspx?PRID=2314111
- ESIC — contributions and due date https://www.esic.gov.in/contribution
Where an official source could not be retrieved or read, this page says so instead of citing a substitute. A figure whose citation cannot be produced is a figure this site will not publish.
Discuss your payroll with GHR
GHR can review the source records, explain differences and help Kerala employers prepare payroll and statutory returns.
Important — please read before relying on this
This calculator is a self-help information tool. It is not legal, tax, accounting, payroll or other professional advice, and it is not an opinion of any kind. GHR Consultancy is not acting for you, and no adviser, client, fiduciary or other professional relationship is created by using it.
The tool and everything it produces are provided as is and as available, without any representation, warranty or guarantee of any kind, express or implied, including as to accuracy, completeness, correctness, reliability, fitness for a particular purpose or freedom from error. GHR does not represent that the statutory position stated is current, complete, or applicable to your establishment.
The output is not a compliance certificate, clearance, approval, verification, audit or determination of any kind. It must not be relied upon and must not be used as a substitute for advice from a qualified professional. GHR assumes no duty of care to you or to any other person in respect of it. Any reliance you place on it is entirely at your own risk.
In particular, it does not:
- confirm legal coverage or eligibility from incomplete employment records;
- replace a filing, a portal record or a review of an authority's latest notification;
- store or transmit documents and entered amounts.
The position stated on this page is stated as at 2026-10-08. Statutory positions change, sometimes with retrospective effect, and GHR does not undertake to update this page. Do not assume it reflects the law at any later date.
To the fullest extent permitted by law, GHR Consultancy and its partners, employees and agents exclude all liability for any loss, damage, cost or expense of any kind — including indirect or consequential loss, loss of profit, and any regulatory, statutory or contractual consequence — arising out of or in connection with the use of, or reliance on, this tool or anything it produces, whether in contract, tort (including negligence), statute or otherwise.
If you need a determination for your establishment, that is a separate professional engagement and the only basis on which GHR can advise you. Obtain professional advice before acting on anything shown here.
These terms are governed by the laws of India, and the courts at Kerala have exclusive jurisdiction.
Page last reviewed 2026-10-08. Sources, assumptions and scope are listed on this page. Core statutory rules are also held with dated effective windows and notification references. See how the rules engine works.