8th Pay Commission Arrears Calculator
Short answer
Last checked · 8 key figures from the fact register
Key facts
If revised pay is paid late but counted from an earlier date, the gap is paid as arrears. This calculator adds up the monthly gap from 1 January 2026 to the month the new pay starts. The start month is a scenario you choose, not a forecast, because no effective date or payment date has been notified.
Estimated arrears (scenario)
₹2,91,523
- Months of arrears
- 25
- Average gap per month
- ₹11,661
- New monthly pay counted
- ₹1,02,700
- New basic pay
- ₹1,02,700
- Arrears are taxable
- Relief may apply
How it is calculated
- Months of arrears = months from 1 January 2026 up to the month before the new pay starts
- Monthly gap = (new basic + DA on new pay [+ HRA]) − (basic + DA you actually drew [+ HRA]), month by month
- DA you drew is the January rate for the first 6 months and the July rate after that
- The gap is never negative: pay is not reduced
- 1 January 2026 is only the date the Government's press note says the effect would normally be expected. No effective date has been notified.
Estimates for information only; not financial, tax or legal advice.
Worked example
Example (the default inputs): basic pay ₹56,100, DA 60% for January to June 2026 and 63% from July 2026, test factor 1.83, DA restarting at 0%, HRA left out, and new pay starting with February 2028 salary. New basic ₹1,02,700 against ₹89,760 drawn at 60% DA (a gap of ₹12,940 a month for 6 months) and ₹91,443 drawn at 63% DA (a gap of ₹11,257 a month for 19 months). Months from January 2026 to January 2028: 25. Arrears = ₹77,640 + ₹2,13,883 = ₹2,91,523. The February 2028 start is an illustration that adds nine months to the due date of the report, as happened with the 7th CPC.
Frequently asked questions
Will there be arrears from 1 January 2026?
Not decided. The Government's press note says the effect would normally be expected from 1 January 2026, but no effective date has been notified. For the 7th CPC, the revised pay rules were notified on 25 July 2016 and applied from 1 January 2016, and the Department of Expenditure ordered arrears of revised pay to be paid in one instalment with August 2016 salary.
Why does the calculator leave out HRA arrears by default?
After the 7th CPC, revised allowances including HRA took effect from 1 July 2017 and no arrears were notified for them (Unconfirmed: one news report, Business Today). You can switch HRA on to see the generous case.
Are arrears taxable?
Yes, arrears are taxed as salary. Relief for arrears paid in a lump sum was Section 89(1) with Form 10E under the 1961 Act. Under the Income-tax Act, 2025 it is Section 157(1) with Form 39, applicable from Tax Year 2026-27, so arrears received from 1 April 2026 fall under Form 39. Confirm on the e-filing portal.
Does it include DA hikes that are still pending?
Yes, the July 2026 instalment (60% to 63% from 1 July 2026, approved on 28 October 2026) is built in as the default. The January 2027 instalment is not announced, so the calculator does not assume it. Change the DA fields to match your payslip.
Is this for pensioners?
This one models serving employees. For a pensioner's revised monthly pension see the pension calculator.
Related perks
- LTC (Leave Travel Concession) for Central Government Employees
- Leave Encashment for Central Government Employees
- CGHS (Central Government Health Scheme) Medical Cover
Sources and status
Each figure on this page comes from the fact register. What the badges mean.
- Official sourcechecked 2026-10-22
PIB, 28 Oct 2025: the Cabinet approved the terms of reference. The background note says pay commissions are usually implemented about ten years apart, so the effect of the 8th CPC 'would normally be expected from 01.01.2026'. This is a stated expectation, not a decision: no effective date has been notified
PIB: Cabinet approves Terms of Reference of 8th Central Pay Commission
- Official sourcechecked 2026-10-22
8th CPC constituted by Resolution F. No. 01-01/2025-E.III(A) dated 3 Nov 2025 (Gazette of India Extraordinary No. 322). Chair: Justice Ranjana Prakash Desai. Part-time Member: Prof. Pulak Ghosh. Member-Secretary: Pankaj Jain. Headquarters in Delhi. Report due within 18 months of constitution, with interim reports allowed. The Resolution sets no fitment factor or effective date
- Reported by reputable sourceschecked 2026-10-22
No fitment factor, pay matrix, effective date or interim relief had been announced in any source reviewed as of 22 Oct 2026. In the Rajya Sabha on 28 Jul 2026 (Unstarred Question 1036) the Minister of State for Finance said the Commission will devise its own procedure, will make its recommendations within 18 months of constitution, and is not required to keep the Government updated on its progress
(Unconfirmed) An absence cannot be proved: this means none of the sources we found reports a figure or date, as of 22 Oct 2026GovtStaff: Rajya Sabha Q. 1036 on the Eighth Central Pay Commission
- Official order, read on a mirrorchecked 2026-10-22
7th CPC precedent (Department of Expenditure OM of 29 Jul 2016): the CCS (Revised Pay) Rules, 2016 were notified on 25 Jul 2016 (G.S.R. 721(E)) and apply from 1 Jan 2016. Arrears of revised pay from 1 Jan 2016 were to be paid in cash in one instalment with August 2016 salary, after adjusting GPF and NPS. Revised rates and dates for allowances other than DA were to be notified separately; HRA at the new rates took effect from 1 Jul 2017 (OM of 7 Jul 2017)
- Official order, read on a mirrorchecked 2026-10-22
Department of Expenditure OM dated 4 Nov 2016: the revised pay structure effective 1 Jan 2016 included the 125% DA of the old structure, so DA in the revised structure was zero from 1 Jan 2016. DA of 2% of basic pay was admissible from 1 Jul 2016. All allowances continued at existing rates until a final decision on allowances
Department of Expenditure OM on DA from 1.7.2016 (copy hosted by ICAR)
- Official sourcechecked 2026-11-10
DA is 63% of basic pay from 1 July 2026 (up from 60%). PIB, 28 Oct 2026 approval dated 28 October 2026; Department of Expenditure OM No. 1/2(i)/2026-E.II(B) dated 29 October 2026. About 48.54 lakh Central Government employees and 68.71 lakh pensioners benefit; the cost is Rs 10,016.10 crore a year
- Official sourcechecked 2026-11-10
The July 2026 DA instalment is 63% of basic pay from 1 July 2026. Order dated 28 October 2026
- Reported by reputable sourceschecked 2026-10-22
Tax relief on salary arrears: Section 89(1) with Form 10E applies under the Income-tax Act, 1961 (assessment year 2026-27 and earlier). Under the Income-tax Act, 2025 the corresponding provisions are Section 157(1), Rule 73 of the Income-tax Rules, 2026 and Form 39, applicable from Tax Year 2026-27, so arrears received from 1 Apr 2026 fall under Form 39. Filed online on the e-filing portal
(Unconfirmed) The official FAQ page could not be opened from our tools; the mapping comes from the search listing of incometaxindia.gov.in pages and from TaxGuru. Check the e-filing portal before filingTaxGuru: Income-tax Form No. 39, relief under Section 157(1)
Pay levels and roles
Salary scenarios for the 8th Pay Commission, by level and by role. Every figure is a scenario, not an official number.
By pay level
- Level 1
- Level 2
- Level 3
- Level 4
- Level 5
- Level 6
- Level 7
- Level 8
- Level 9
- Level 10
- Level 11
- Level 12
- Level 13
- Level 14
- Level 15
- Level 16
- Level 17
- Level 18
By role
Estimates for information only; not financial, tax or legal advice. Disclaimer.