What is Gross Salary?
Gross salary is the total pay an employee earns in a period before deductions such as employee PF, professional tax and TDS. It is usually lower than CTC, which also counts employer PF, gratuity and other employer costs. In-hand salary is gross salary minus deductions.
Example
CTC is Rs 12 lakh a year. After removing employer PF and gratuity, gross salary may be lower. After employee PF, professional tax and TDS, the in-hand amount is lower again.
Related
See CTC, in-hand salary and payslip.
Related terms and guides
Sources
- Income Tax Department, Government of India, https://www.incometax.gov.in, live official page, linked for readers; link checked 2026-10-31
- The Code on Wages, 2019, https://www.labour.gov.in/static/uploads/2025/06/c328da14bbb15fc4ad571dc33e7a4ab3.pdf, live official page, linked for readers; link checked 2026-10-31
This is general information, not legal, tax or immigration advice. Rules change and your situation may differ. Consult a licensed attorney or qualified adviser.