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Zoho Payroll

Salary Component

A salary component in Zoho Payroll is an individual pay element, either an earning or a deduction, that forms part of a salary structure and contributes to gross or net salary calculation.

A salary component in Zoho Payroll is an individual line item within a salary structure, representing a single earning (such as Basic, HRA, or Bonus) or a single deduction (such as PF, ESI, or Professional Tax). Each component carries a calculation type: fixed amount, percentage of another component, or formula-driven.

Types of Salary Components

Zoho Payroll classifies components as Earning or Deduction. Earnings add to gross salary; deductions reduce take-home pay. Within earnings, components can be marked taxable or tax-exempt. Within deductions, components can be flagged as statutory (PF, ESI, PT) or voluntary (loans, salary advances).

Configuring Component Calculation

Each component supports three calculation modes: flat amount (e.g., Conveyance at Rs 1,600 per month), percentage of a base component (e.g., HRA at 50% of Basic), or a custom formula (e.g., Special Allowance = CTC minus sum of all other components). Formula components auto-adjust when other values change.

Tax Treatment and Form 16 Impact

Marking a component as taxable ensures Zoho Payroll includes it in TDS computation and reports it under ‘Income from Salary’ in Form 16 Part B. Exempt components (within statutory limits) are excluded from taxable income, reducing the employee’s TDS liability.

Example: A company configures ‘HRA’ as 50% of Basic with tax exemption subject to the least-of-three rule. When Basic is set to Rs 30,000, Zoho Payroll automatically computes HRA as Rs 15,000, applies the Section 10(13A) exemption based on declared rent, and adjusts TDS accordingly each month.
What is a Salary Component in Zoho Payroll?

A salary component is a single pay element within a salary structure, such as Basic Salary, HRA, or PF deduction. It defines what the element represents, how it is calculated (flat, percentage, or formula), and whether it is taxable.

How do I add a custom salary component in Zoho Payroll?

Go to Settings > Payroll Settings > Salary Components, click Add Component, choose Earning or Deduction, set the calculation type, configure tax treatment, and then add it to the relevant salary structures.

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