Gross salary, take-home pay and CtC — what actually differs
When a Pakistani employer quotes "Rs 150,000", that number is the gross — before two regular deductions. The FBR salary tax is withheld monthly through the slabs above, and EOBI (for registered workers) takes 2% up to the Rs 8,333 monthly cap. Take-home is what lands in your account: gross − tax − EOBI (employee).
Overtime is taxable too. Standard practice is time-and-a-half (1.5x) beyond the 40-hour week, so the calculator adds overtime pay to annual gross before applying the slabs — leaving your marginal rate the same but widening the taxable band. If your firm reports a "100% cost to company" (CtC) figure, it usually includes the employer's EOBI match on top of gross, which is why CtC is always higher than the salary you see in your payslip line items.