Yes, perquisites are part of an employer's Cost to Company (CTC) package. The CTC is the total cost that an employer incurs in hiring an employee and includes not only the employee's salary but also various other costs, including perquisites. Do note, though, that while perquisites are included in the CTC, the value of these benefits may not be fully realised by you, perquisites are subject to taxation under the Income Tax Act, which reduces your actual take-home salary.