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8th Pay Commission arrears calculator
If the 8th CPC applies from 1 January 2026 but the new pay starts later, the difference for the months in between is paid as arrears. Nothing here is official yet: the fitment factor, the start date and the payment month are assumptions you can change.
Old DA is 60% from January 2026, 63% expected from July 2026, then rises by the points you enter. The payment month is a guess: the commission's report is due around May 2027.
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How 8th CPC arrears would be worked out
Pay commissions usually apply from a date before the government approves them. The 7th CPC applied from 1 January 2016 but was approved only on 29 June 2016, so the pay for the months in between was paid later as arrears. The 8th CPC is widely expected to apply from 1 January 2026, and its report is due around May 2027, so the gap could be two years or more.
For each month of the gap, the arrears are the new basic pay plus DA on it, minus the old basic pay plus the DA you were actually paid. Old DA keeps rising every January and July until the new pay starts, while new DA starts at 0% and rises from there. That is why the extra amount changes from one half-year to the next.
In the 7th CPC, HRA, transport allowance and other allowances at the new rates applied only from 1 July 2017, and no arrears were paid on them. This calculator assumes the same, so it counts basic pay and DA only.
Tax on arrears
Arrears are taxed in the year you receive them. If they push you into a higher slab, relief under section 157 of the Income-tax Act, 2025 (section 89 of the old Act) works out the tax as if each year's arrears had been paid in its own year. You claim it by filing Form 39 (formerly Form 10E) before your return. Read tax on 8th CPC salary arrears and the 8th Pay Commission status page.
More calculators
- 7th CPC salary calculatorGross and in-hand pay for any level and cell
- 8th Pay Commission salary calculatorYour pay at fitment factors from 1.92 to 2.86
- DA hike and arrears calculatorMonthly rise and arrears from a DA hike
- Pay fixation on promotion and MACPNew basic pay after a promotion or MACP
Guides
- How dearness allowance (DA) is calculatedThe CPI-IW formula behind every DA hike, with a worked example
- Fitment factor explainedWhat the pay revision multiplier does, and why pay rises far less
- 8th Pay Commission: latest status and timelineWhere the 8th CPC stands, what is decided and what is only expected
- The 7th CPC pay matrix explainedLevels, cells, 3% increments and how promotion fixes your pay
- MACP scheme explainedFinancial upgrades at 10, 20 and 30 years, and how pay is fixed
- LTC rules for central government employeesBlocks, travel class by level, leave encashment and claims under LTC rules
Frequently asked questions
Will there be arrears in the 8th Pay Commission?
If the new pay applies from 1 January 2026, as widely expected, and is paid later, the months in between would be paid as arrears, as they were in the 7th CPC. The government has not announced the effective date yet.
How much will 8th CPC arrears be for level 1?
At a fitment factor of 2.28, with the new pay from January 2026 and first paid in January 2028, about ₹3.04 lakh before tax on a basic of ₹18,000. Change the factor and the dates above to see other cases.
Are HRA and TA included in the arrears?
In the 7th CPC they were not: revised allowances applied from 1 July 2017 without arrears. This calculator follows that precedent and counts only basic pay and DA.
Is NPS deducted from the arrears?
Yes. For NPS and UPS members, 10% of the pay and DA arrears goes to the pension account, and the government adds its own contribution on top.