Updated Jul 2026 · FY2025-26

Notice Period Buyout Explained — How It's Actually Calculated

Got a new offer but still owe 60 days on your notice period? The buyout cost could run into lakhs — and depends entirely on a policy detail most employees never check: is it based on your basic salary, or your full gross?

Notice Period Buyout — Quick Answers
Buyout formula (Monthly salary ÷ 26 working days) × remaining notice days
Calculated on basic or gross? Depends on company policy — stated in appointment letter
Typical notice periods (India) 30, 60, or 90 days depending on level and company
Is it negotiable? Often yes — with manager approval or a replacement in place
Who usually covers the cost? Employee pays, sometimes reimbursed by new employer as joining bonus
Is the buyout amount taxable? Reimbursement from new employer is taxable as salary income
ST
SalaryTruth Editorial Team
Verified against standard Indian IT/services appointment letter clauses
✓ Fact-checked
In this guide
  1. What is a notice period buyout?
  2. The buyout formula — 26 working days, not 30
  3. Basic salary vs gross salary — the policy that changes everything
  4. Real buyout examples by CTC and notice period
  5. How to reduce or avoid your buyout cost
  6. Is the buyout amount taxable?
  7. 5 things to check before resigning

What Is a Notice Period Buyout?

When you resign, your appointment letter typically requires you to serve a notice period — commonly 30, 60, or 90 days in Indian IT and services companies. If you want (or need) to leave before that period ends, most employers allow you to "buy out" the remaining days by paying a calculated amount instead of working them.

This buyout is standard practice, not a penalty — it compensates your employer for the notice they won't get to use for handover or hiring a replacement. It's usually recovered in one of two ways:

Why this matters more than people expect: for a ₹15 LPA role with a 90-day notice period, a full buyout can exceed ₹3 lakh. Many employees only discover the exact cost after resigning — by then, it's too late to negotiate the notice period itself.

The Buyout Formula — 26 Working Days, Not 30

Most companies calculate your daily salary rate using 26 working days per month, not the calendar month length (30 or 31 days). This is a carryover convention from how many Indian payroll systems compute per-day salary for leave and loss-of-pay deductions.

Per-day rate = Monthly salary ÷ 26
Buyout cost = Per-day rate × Remaining notice days

This detail matters: dividing by 26 instead of 30 makes each day of buyout roughly 15% more expensive than a naive calendar-day calculation would suggest. Always check which divisor your company's HR policy actually uses — it's occasionally 30, though 26 is far more common.

Basic Salary vs Gross Salary — The Policy That Changes Everything

This is the single biggest factor in how much your buyout actually costs, and it's rarely explained clearly at the time of joining.

Buyout on Basic Salary
  • Calculated only on your basic pay (usually 40-50% of CTC)
  • Significantly cheaper for the employee
  • More common in traditional IT services companies
  • Example: ₹35,000 basic → ₹1,346/day → ₹40,385 for 30 days
Buyout on Gross Salary
  • Calculated on your full monthly gross (basic + HRA + allowances)
  • Can be 2x or more expensive than a basic-only buyout
  • More common in startups and product companies
  • Example: ₹80,000 gross → ₹3,077/day → ₹92,308 for 30 days

Note: on mobile the boxes stack vertically.

⚠️ If your appointment letter doesn't clearly state which one applies, ask HR before you resign — not after. The difference between the two policies can be tens of thousands of rupees, and some companies default to whichever is more expensive if it isn't specified in writing.

Real Buyout Examples by CTC and Notice Period

Assuming a standard 40% basic salary structure (the same assumption used throughout this site's calculators):

Annual CTCNotice periodBuyout on basic salaryBuyout on gross salary
₹8 LPA30 days₹30,770₹73,366
₹15 LPA60 days₹1,15,385₹2,78,758
₹25 LPA60 days₹1,92,307₹4,67,365
₹40 LPA90 days₹4,61,537₹11,25,415

These assume a standard salary structure — use the Notice Period Cost Calculator with your exact gross, basic, and notice period for a precise number.

How to Reduce or Avoid Your Buyout Cost

  1. Negotiate a shorter notice period upfront — before signing your current offer letter, or during an appraisal cycle, ask to reduce a 90-day notice to 60 or 45 days.
  2. Ask your new employer for a joining bonus that specifically covers the buyout — this is a very common ask in Indian tech hiring and is usually well received.
  3. Time your resignation date carefully — days already served in the current month count toward your notice period, so resigning early in a month (rather than mid-month) can reduce the buyout days needed.
  4. Ask about early release — if your team can arrange a replacement or handover quickly, many managers will approve an early release with partial or zero buyout, especially for good performers leaving on good terms.
  5. Check if leave encashment offsets it — unused earned leave is often encashed in your final settlement and can partially or fully cover the buyout amount.

Is the Notice Period Buyout Amount Taxable?

The buyout amount itself — what you pay your current employer — is not tax-deductible for you as an individual; there's no provision to claim it against your taxable income.

If your new employer reimburses this cost as part of your joining process (common when it's bundled into a "joining bonus"), that reimbursement is treated as taxable salary income in the year it's paid — the same as any other cash component of your CTC. It isn't a tax-free relocation-style allowance.

Practical tip: if negotiating a buyout-covering joining bonus, ask for the gross amount needed (i.e., enough to cover the buyout after tax), not just the raw buyout figure — otherwise TDS will eat into what's left for the actual payment.

5 Things to Check Before You Resign

  1. Is the buyout calculated on basic or gross? Get this in writing from HR — don't rely on verbal confirmation.
  2. What's the exact working-day divisor used? 26 is standard, but confirm — some companies use 30.
  3. Does your notice period reset after an internal transfer or promotion? Some appointment letters extend notice periods on level changes.
  4. Will unused leave be encashed before or after the buyout deduction? This affects your final take-home from the settlement.
  5. Is there a probation-period notice clause? Many companies have a shorter (or zero) notice/buyout requirement during probation — check if it still applies to you.

Calculate your exact buyout cost

Enter your monthly gross, basic, notice period, and buyout policy to get an exact rupee figure — plus your optimal resignation date.

Open Notice Period Calculator →

Frequently Asked Questions

Common questions about notice period buyout in India.

What is a notice period buyout?
A notice period buyout is the amount an employee pays their employer to leave before completing the full notice period in their appointment letter. It's deducted from the full and final settlement, or paid directly if the settlement doesn't cover it.
Is notice period buyout calculated on basic salary or gross salary?
It depends on your company's policy, stated in your appointment letter. Basic-only buyout is cheaper (basic is usually 40-50% of CTC); gross-salary buyout includes HRA and allowances and can be roughly double the cost. Confirm with HR before resigning if it isn't clearly stated.
How is the notice period buyout calculation done?
The standard formula is: per-day rate = monthly salary ÷ 26 working days, then buyout = per-day rate × remaining notice days. Some companies use 30 days as the divisor instead of 26 — check your HR policy to confirm which applies.
Can I negotiate or reduce my notice period buyout?
Yes, often. Options include negotiating a shorter notice period before you even resign, asking your new employer for a joining bonus that covers the cost, timing your resignation early in the month, or requesting early release if a replacement or handover is arranged.
What is the resign cost when leaving before notice period ends?
The cost of resigning early (the buyout) equals your per-day salary rate multiplied by the number of unserved notice days. For a ₹15 LPA role with 60 days remaining on a basic-salary policy, this typically runs ₹40,000-45,000; on a gross-salary policy it can be nearly double.
Is the notice period buyout amount taxable?
The buyout you pay isn't tax-deductible. If your new employer reimburses it as part of a joining bonus, that reimbursement counts as taxable salary income for the year it's paid — it isn't tax-free.

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