Hi, When we talk about CTC, it is the every penny spent by the employer on retaining the employee. And we also agree with it that a handsome amount is spent on gratuity, superannuation etc which are not counted by employees unless they become eligible for getting it. In one way employer is spending money and in other way we are deprived of it because we leave the job before becoming eligible for the payment. Hence, when we agree to CTC salary, pl do not take every components of CTC payable to you. It is the cost of benefit you will get when you become eligible. Regards, H R Singh