About this product

Salary Calculation Under New Labour Codes

A Complete Practical Guide to Structuring Salaries, Calculating Statutory Components and Optimising Income Tax

If You Handle Salary, This Is No Longer Optional

The rules have changed.

But most salary structures in India have not.

That gap is where mistakes happen — wrong PF, incorrect wages, non-compliant structures, and unnecessary tax outflow.

This book is built to fix that gap.

What This Book Actually Helps You Do

• Structure any salary correctly under the new labour code framework
• Calculate PF, ESI, Gratuity, Bonus and all statutory components on the right base
• Understand and apply the 50% wages rule with full calculation clarity
• Design salary structures that are compliant and tax-efficient
• Reduce employee tax legally through proper salary structuring

This Is Not Theory. This Is Calculation, Practical e-Book.

Most resources explain rules.

This book shows you the numbers.

Every concept is backed by worked examples, full calculations, and real salary scenarios.

By the end, you will not just understand salary structure — you will be able to build it from scratch.

What You Will Master Inside

• The complete salary flow: Total Remuneration to Net Pay to CTC
• Where compliance is actually checked — and where it is not
• The exact definition of wages and why it controls everything
• The 50% rule with full calculation impact when breached
• Identification of disguised wages and compliance risk
• Correct classification: wages vs allowances vs reimbursements
• Step-by-step salary structure creation with full example

Full Statutory Coverage

• Provident Fund (EPF, EPS, EDLI with complete breakdown)
• ESI calculation and thresholds
• Gratuity calculation based on wages
• Bonus, Leave Encashment and Overtime
• Employer and employee contribution impact

Income Tax Optimisation Included

This is where most salary structures fail.

• Complete TDS calculation for FY 2025-26
• HRA, LTA, NPS, Meal, Books and other components explained
• Documentation requirements for each tax-saving component
• Real example showing significant difference in take-home salary

The same CTC can produce very different net pay — this book shows you how.

Real Practical Examples

• Full salary structure built from Rs. 30,000 Total Remuneration
• Complete salary sheet for Rs. 40,000 CTC
• High salary structure with tax optimisation at Rs. 25 Lakh CTC
• PF ceiling vs non-ceiling comparison

15 Chapters. Complete System.

• Foundations of salary calculation
• Minimum wages and compliance
• Definition of wages
• 50% rule and exclusions
• Disguised wages and classification
• In-kind benefits and reimbursements
• Step-by-step structure building
• PF complete calculation
• ESI, Gratuity, Bonus and others
• TDS calculation
• Net pay and CTC flow
• Practical salary sheets
• Structuring approaches
• Income tax optimisation
• Advanced salary structuring for high CTC

Who This Book Is For

• HR professionals designing salary structures
• Payroll managers handling monthly calculations
• Finance teams reviewing cost and compliance
• Consultants advising organisations

What Happens If You Ignore This

• Incorrect salary structures under new rules
• Higher PF and Gratuity liabilities
• Compliance exposure during audits
• Employees paying more tax than required

Format

• Digital eBook (PDF)
• Second Edition
• Instant access after purchase

Important Note

This is a practical reference ebook for educational purposes.

It is not legal or tax advice. Always verify applicable rules and rates with official government sources before implementation.

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If you handle salary, this is a working tool — not just a book.

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