Salary Structure

Can anybody help me in preparing the Salary structure, wherein employer's liability towards FBT is sahred by the employee.  For example, on Reimb. of Medical Exp, employer has to pay FBT of Rs.1020 (15000*6.798%). But as per the agreement, employee will bear (say 50% of 1020) of employer's liability towards FBT, which effectively means that employer is recovering his liability towards FBT from the employee.  How to incorporate this aspect in the break up of CTC?