Department of Expenditure (Pay Research Unit)
Pay Matrix Level 8 (2026)
Gazetted Group ‘B’ Pay Chart
7th Pay Commission Level 8 Salary 2026: In-Hand Pay Chart (AAO/Superintendent)
- Pay Scale: ₹47,600 – ₹1,51,100
- DA Rate: 60% (Jan 2026 Projection)
- Post Type: AAO, Superintendent (Customs/GST), PS
- Key Update: Gross Salary nears ₹1 Lakh
What Changed: The Gazetted Leap
Level 8 (Pre-revised Grade Pay ₹4800) is a critical milestone in a Central Government career. It is typically the entry level for Gazetted Group ‘B’ officers like Assistant Audit Officers (AAO) in CAG or the first promotional post for Inspectors (becoming Superintendents in GST/Customs). With DA at 60%, the salary package for Level 8 is now just a step away from the six-figure mark.
✅ Calculation Parameters (Jan 2026)
Basic Pay: ₹47,600 (Cell 1)
DA: 60% (Projected)
HRA Rates: 30% (X City), 20% (Y City), 10% (Z City)
The New Protocol: Salary Components
While Level 8 officers hold Gazetted status, their Transport Allowance (TPTA) slab remains the same as Level 7 (₹3600+DA) until they reach Level 9 (GP 5400). This keeps the gross slightly below ₹1 Lakh initially.
✔ Earnings (Allowances)
- Dearness Allowance (DA): 60% of Basic Pay (₹28,560).
- House Rent Allowance (HRA): ₹14,280 (X City) / ₹9,520 (Y City).
- Transport Allowance (TPTA): ₹3,600 + DA (Total ₹5,760).
✖ Deductions (Cuts)
- NPS: 10% of (Basic + DA). Approx ₹7,616.
- CGEGIS: ₹60 (Group B).
- Income Tax (TDS): Approx ₹4,000 – ₹6,000.
Calculated Salary Slip (Class X City – Delhi/Mumbai)
The following table shows the exact calculation for a new Level 8 Officer (AAO/Superintendent) in January 2026.
| Component | Formula | Amount (₹) |
|---|---|---|
| Basic Pay | Level 8, Cell 1 | 47,600 |
| DA (60%) | 47,600 x 60% | 28,560 |
| HRA (30%) | 47,600 x 30% | 14,280 |
| TPTA | 3600 + (60% of 3600) | 5,760 |
| GROSS SALARY | Total A | 96,200 |
| NPS Deduction | 10% of (47600+28560) | 7,616 |
| CGEGIS & Tax | Estimated | ~4,500 |
| NET IN-HAND | Gross – Deductions | ~₹84,084 |
*Note: For AAOs in CAG, passing the SAS exam may entitle them to additional qualification pay or faster promotion to Level 9 (Sr. AO) where pay jumps significantly.
How to Respond (Fixation on Promotion)
If you are promoted from Inspector (Level 7) to Superintendent (Level 8), getting your pay fixed correctly is crucial. Use this option form.
“To,
The Administrative Officer,
[Your Department].Subject: Exercising Option for Pay Fixation on Promotion to Level 8 (Superintendent).
Sir,
Consequent upon my promotion to the grade of Superintendent (Level 8) vide Order dated [Date], I hereby opt to have my pay fixed under FR 22(I)(a)(1) from the date of my next increment (1st July / 1st Jan) in the lower post of Inspector.
Kindly allow me to draw the pay of the lower post until the date of increment and re-fix my pay in Level 8 thereafter to accrue the benefit of one increment.Yours faithfully,
[Your Name]
Superintendent”
Frequently Asked Questions
Is Level 8 a Gazetted post?
Yes. In most Central Government departments (like Audit, Customs, Income Tax), Level 8 (Grade Pay ₹4800) is classified as a Group ‘B’ Gazetted post. This empowers the officer to attest documents and issue certificates.
Why is TPTA lower for Level 8 compared to Level 9?
The 7th Pay Commission kept Level 8 in the lower slab of Transport Allowance (₹3600 + DA), similar to Level 3-7. The higher slab (₹7200 + DA) starts only from Level 9 (Grade Pay ₹5400). This is a common grievance among Level 8 officers.