Which one should be better to join..

CTS offering 17.7 fixed + 45 var + 50k joining bonus

IBM promised to revise the offer to same as CTS (IBM has gratuity included in offer, aroung 35k pa) + 2.5 lpa joining bonus + var (not mentioned in offer letter but they said there'll be some)

KPMG 15lpa (Haven't negotiated yet, though I think they'll not revise) + var (not mentioned in offer letter)

Tech - Salesforce Developer, YOE - 5

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Forget all other things. If you get the same package then you should join IBM. IBM is well known for its fixed salary structure. Gratuity is a very small part of CTC. If you get 27 package, gratuity will be just 51K, who cares for such a small amount. Apart from that IBM is better in many other ways, like work-life balance, work from home, brand value, etc., etc.

Okay!

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