Hi Ultron,
Salary break up refers to the salary components which company wants to make part of CTC.
CTC includes cost which company incur on employee in form of statutory contributions, reimbursement, benefits and sometime administrative costs other than Gross salary of employee.
CTC / Salary Break up includes below components like :
Fixed Salary : It includes- Basis, DA, HRA, CCA, Special Allowance.
Variable Salary : It includes Performance based incentive, Sale based incentive and Profit based bonus
.
Reimbursements : It includes reimbursement of conveyance, medical, telephone, Leave Travel Allowance etc.
Contributions: It includes the benefits offered by the company like PF, ESI, Superannuation, Gratuity,
Statutory Bonus, Medical Insurance, Accident Insurance, Leave encashment etc.
Kindly refer below link for more details:
http://hrsuccesstalk.com/2014/04/22/must...-employee/
Thanks