Salary structures

A structure is the shape of pay: its heads, how each is computed, which are Part of Basic+DA, which prorate, the PT state and the TDS regime default. Structures are versioned; every run freezes the version in force.

Head types

Type	Amount comes from	Typical use
Formula	A % of gross or of basic	Basic 50 % of gross, HRA 50 % of basic
Fixed	A fixed amount, or the employee's own amount on a package	Conveyance ₹1,600; package structures
Balance	Whatever remains of the gross	Special allowance
Open	Entered per employee, per run	Other allowances, incentives, amount-based OT

Package structures

Every non-open head is fixed: each employee carries their own amounts (entered at hire, on import, on revision); the gross is their sum. One open head may sit beside them.

The open head

At most one per structure. Not part of the contract (₹0 at fitment — never in offers or CTC); the payroll run shows a column headed with its name for the employees whose structure has it; the amount joins earnings before statutory, so PF/ESIC/PT/TDS follow its flags; never prorated.

Flags on a head

• Part of Basic+DA — feeds the PF wage, gratuity and the bonus-eligible wage
• In statutory base — feeds the ESIC wage
• Proration — payable days (default) or presence only

Validation

A structure must add up: formula and fixed heads within the gross, exactly one balance head unless the structure is all-fixed, one open head at most, and at least one non-open Basic-class head.