Chapter 2 of 6 ยท Payroll & Statutory

Build a salary structure

Define earnings, deductions and Flexible Benefit Plan components before you run payroll.


A salary structure tells the payroll engine how to split CTC into components. Comsky HRMS uses a flexible, component-based editor.

Set up a structure

  1. 1Go to App โ†’ Payroll โ†’ Templates and open the salary structure template editor.
  2. 2Add earning components (Basic, HRA, Special Allowance, etc.) and deductions.
  3. 3Structures are effective-dated โ€” a change applies from a date forward and leaves historical runs intact.

How it feeds the engine

  • The engine computes PF, ESI, PT, TDS, gratuity and bonus from these components using rules-as-data โ€” every rate, ceiling and slab is versioned, not hardcoded.
  • Basic/wages definitions drive the Labour Codes 2025 "50% of CTC as wages" rule automatically.

Tip: Assign the structure per employee. You can also override individual components on a single employee's salary record. Flexible Benefit Plan (FBP) allocation is a separate, related feature โ€” see *Flexible Benefit Plan (FBP) & cafeteria*.