A top query among Central Government Employees right now is: “How much arrears will I get after the 8th CPC is implemented?” While the official report is still pending, you can mathematically project your potential 8th CPC arrears using the standard formula based on the likely Fitment Factor.
Do not confuse this with “18-Month DA Arrears” (COVID period).
• DA Arrears: Pending Dearness Allowance (Frozen).
• 8th CPC Arrears: The gap between your New Revised Salary and Old Salary from the implementation date (Jan 1, 2026) to the actual notification date.
Before calculating arrears, check your new Basic Pay & Allowances.
The Formula: How 8th CPC Arrears Are Calculated
Arrears are essentially the “Back Pay” you receive when a salary hike is implemented retrospectively. The logic is simple:
Arrears = (New Basic + New DA) – (Old Basic + Old DA)
*Multiplied by the number of months the implementation is delayed.
Step-by-Step Calculation
- Step 1: Identify Current Basic Pay. (e.g., ₹35,400 for Level 6).
- Step 2: Apply Fitment Factor. Multiply your Basic Pay by the expected 8th CPC factor (e.g., 1.92x or 3.68x).
- Step 3: Calculate New Basic. This is your revised Pay Level.
- Step 4: Find the Difference. Subtract your current Gross Salary from the New Gross Salary.
- Step 5: Multiply by Gap Months. If the Govt announces it in Jan 2027 but implements it from Jan 2026, you get 12 months of arrears.
Illustrative Table: Level 1 Employee (MTS)
Let’s assume a Level 1 employee with a Basic Pay of ₹18,000. Here is the 8th CPC arrears projection based on a 6-month delay:
| Scenario | New Basic Pay | Monthly Hike | 6-Month Arrears (Approx) |
|---|---|---|---|
| Scenario A (1.92x Factor) | ₹34,560 | ₹5,000 – ₹7,000 | ₹30,000 – ₹42,000 |
| Scenario B (3.68x Factor) | ₹66,240 (or ₹26k Min) | ₹15,000+ | ₹90,000+ |
Note: The “Monthly Increase” depends heavily on the DA Merger. If DA starts from 0% in the new pay scale, the net take-home increase might be lower initially.
Income Tax on Arrears (Section 89 Relief)
Receiving a lump sum amount can push you into a higher tax slab. However, Central Govt employees can claim relief under Section 89(1) of the Income Tax Act.
- Form 10E: You must file Form 10E on the Income Tax portal before filing your ITR.
- Calculation: It spreads the arrears over the previous years, reducing your tax liability for the current year.
Will 8th CPC arrears be paid in one installment?
It depends on the Government’s fiscal situation. During the 6th CPC, arrears were paid in two installments (40% + 60%). In the 7th CPC, they were paid in a single installment. We expect a single installment for 8th CPC as well.
How to calculate arrears in Excel?
In Excel, create three columns: Month, Due Salary, and Drawn Salary. Subtract ‘Drawn’ from ‘Due’ for each month and sum up the ‘Difference’ column to get your total arrears.
🇮🇳 हिंदी में संक्षेप
8वें वेतन आयोग (8th CPC) के एरियर की गणना करने के लिए, आपको अपनी ‘नई बेसिक सैलरी’ और ‘पुरानी बेसिक सैलरी’ का अंतर निकालना होगा। यदि सरकार इसे जनवरी 2026 से लागू करती है और घोषणा बाद में करती है, तो बीच के महीनों का वेतन एरियर के रूप में मिलेगा।
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