FY 2026-27 · India

4 LPA in-hand salary: about INR 28,324 a month.

On a CTC of INR 4,00,000 a year you take home about INR 28,324 a month under the new tax regime and INR 28,324 under the old regime.

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What changes at 4 LPA

The INR 25,000 PF ceiling now covers all of your basic pay, which matters if your employer caps PF.

Your basic pay at 4 LPA is INR 16,667 a month. Until 17 September 2026 the PF wage ceiling was INR 15,000, so an employer that contributes only up to the ceiling took 12% of that: INR 1,800 a month from you and the same from itself. The new ceiling of INR 25,000 is above your whole basic, so PF is now 12% of all of it either way, INR 2,000 a month each.

For an employer that caps PF, that is INR 2,400 a year more from each side. If your CTC stays the same, the employer's extra share comes out of your gross salary, so your in-hand falls by INR 400 a month while your PF account gains INR 4,800 a year. With basic at half the CTC, every CTC above about 3.6 LPA now pays more PF under a capping employer, and up to 6 LPA the new ceiling takes in the whole basic, as it does yours.

Income tax plays no part in it. New regime taxable income of INR 2,91,380 is inside the INR 4 lakh band taxed at 0%, and the old regime's INR 1,994 of slab tax on INR 2,89,880 is cancelled by its rebate.

The breakdown

From a 4 LPA CTC to your bank account.

Basic pay at 50% of CTC, PF at 12% of full basic for you and your employer, gratuity at 4.81% of basic inside the CTC, the Maharashtra rate of professional tax for men, no variable pay and no old regime deductions beyond PF and professional tax.

Each month

4 LPA salary breakdown under both regimes, monthly
Line	New regime	Old regime
Gross salary	INR 30,532	INR 30,532
Employee PF	-INR 2,000	-INR 2,000
Professional tax	-INR 208	-INR 208
Income tax and cess	INR 0	INR 0
In-hand	INR 28,324	INR 28,324

For the year

4 LPA salary breakdown under both regimes, yearly
Line	New regime	Old regime
CTC	INR 4,00,000	INR 4,00,000
Employer PF	-INR 24,000	-INR 24,000
Gratuity provision	-INR 9,620	-INR 9,620
Gross salary	INR 3,66,380	INR 3,66,380
Employee PF	-INR 24,000	-INR 24,000
Professional tax	-INR 2,500	-INR 2,500
Income tax and cess	INR 0	INR 0
In-hand for the year	INR 3,39,880	INR 3,39,880

Questions

4 LPA in-hand salary, answered.

Did the new PF ceiling change my in-hand salary at 4 LPA?

Only if your employer used to contribute on INR 15,000 rather than your full basic. Then both PF shares rose by INR 200 a month on 17 September 2026, and with the same CTC your in-hand fell by INR 400 a month. If PF was already on your full basic, nothing changed.

Does the old regime tax a 4 LPA salary?

Not in the end. It works out INR 1,994 of slab tax on INR 2,89,880, and its rebate cancels all of it; the new regime finds nothing to tax at all. Your deductions are INR 2,000 of PF and about INR 208 of professional tax a month, which leaves INR 28,324.

Other levels and sources

Compare another CTC.

Figures are estimates from the FY 2026-27 rules, checked on 22 October 2026. Your employer's payroll and salary structure can change them, and this is not tax advice.

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