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🇮🇳New Labour Code (Nov 2025) · 50% basic wage rule

New Labour Code Impact on 10 LPA Salary

Pre-filled for 10 LPA CTC. Adjust sliders to match your exact salary structure.

Annual CTC
₹2 L₹1 Cr
Current Basic % of CTC
%
10%⬆ 50% minimum under new rule70%

⚠ Your basic (40%) is below the 50% minimum under new Labour Code. Employer must raise basic to 41,667 /mo.

City Type

Metro = Delhi / Mumbai / Chennai / Kolkata

Take-Home Change

-₹2,000/mo

Lower take-home — money goes to PF

ComponentOldNew Code
Basic /mo₹33,333₹41,667
Employee PF₹4,000₹5,000
Employer PF₹4,000₹5,000
Gratuity /mo₹1,603₹2,003
In-Hand /mo₹75,133₹73,133

Annual Impact

PF saved extra

₹24.0K/yr

Extra gratuity

₹4.8K/yr

New Labour Code Impact at 10 LPA — 2025

Under the New Labour Code, basic salary must be at least 50% of CTC. At 10 LPA, this means a minimum basic of ₹41,667/month. If your current basic is below this threshold, your employer must restructure your salary components — typically by reducing allowances like HRA, conveyance, or special allowance to accommodate the higher basic.

How This Changes Your PF

Higher basic means higher EPF contribution. At 50% basic on 10 LPA, your employee PF contribution rises to ₹5,000/month vs the current ₹4,000/month (typical 40% basic structure) — a difference of ₹1,000/month in take-home. Annually, that is ₹12,000 less in hand but more in your EPF corpus, which earns 8.25% tax-free interest.

Gratuity Impact

Gratuity is calculated on basic + DA. With higher basic under the new code, your gratuity entitlement after 5 years increases proportionally. At ₹41,667/month basic, the gratuity after 5 years is approximately ₹1,20,193 (formula: 15 days × years / 26). The new code also extends gratuity eligibility to fixed-term contract employees after just 1 year of service.

Tax Context at 10 LPA

New regime is better unless you can claim HRA + 80C + 80D exceeding ₹2.75 lakh. With higher PF deductions reducing take-home, optimising your tax regime becomes more important — every rupee saved in tax offsets the reduced in-hand from the higher PF contribution.

Other Salary Variants

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