How arrears are counted here
- Old pay each month = basic × (1 + DA of that half-year). DA was 60% from 1 January 2026 and 63% from 1 July 2026.
- New pay each month = basic × fitment factor, plus the new DA, which starts at 0.
- Arrears = the sum of the monthly differences from January 2026 up to the month before new pay starts.
See your full new salary in the 8th Pay Commission salary calculator, and follow the latest news on the implementation date.
Frequently asked questions
Will 8th Pay Commission arrears be paid from 1 January 2026?
Only if the government keeps 1 January 2026 as the effective date. The Terms of Reference said the effect would "normally be expected" from that date, but nothing has been notified.
Are HRA and TA included in arrears?
Under the 7th CPC, pay and DA were revised from 1 January 2016 but HRA, TA and other allowances only from 1 July 2017, so arrears for the gap were on basic pay and DA only. This calculator follows that rule.
When will arrears be paid?
After the government accepts the report and notifies the new pay rules. The commission reports around May 2027, so payment is unlikely before late 2027. The 7th CPC reported in November 2015 and arrears were paid in August 2016.
Is income tax charged on arrears?
Yes, arrears are taxed as salary. Relief under Section 89(1) with Form 10E can spread the tax back to the years the arrears belong to.