Offer from Deloitte USI: 14L fixed + 10% Variable
Offer from EY GDS: 15.5L + 10 % Variable
Is EY GDS better or equivalent to Deloitte USI in terms of work culture and salary/perks?
Which one I should join?

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In terms of work culture I would rate EY GDS ahead of Deloitte but in terms of salary and perks Deloitte is far ahead.

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Salary offered to OP by EY is higher than that offered by Deloitte. In terms of perks, could you please elaborate what are the specific perks offered by Deloitte?

Yoe?

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Pick whoever pays higher, its more or less the same deal otherwise.
You can negotiate; considering you have offers from competitors

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