8th Pay Commission Arrears Calculator
If the new pay applies from 1 January 2026 but reaches you later, the gap is paid as arrears. See how much, month by month.
If the fitment factor is 1.92
Estimated arrears: ₹2,15,853
= 2 lakh 15 thousand 853 rupees
15 months, January 2026 to March 2027
After NPS/UPS 10% deduction: ₹1,94,268
| Month | Old pay + DA | New pay + DA | Difference |
|---|---|---|---|
| January 2026DA 60% · 0% | ₹71,840 | ₹86,200 | ₹14,360 |
| February 2026DA 60% · 0% | ₹71,840 | ₹86,200 | ₹14,360 |
| March 2026DA 60% · 0% | ₹71,840 | ₹86,200 | ₹14,360 |
| April 2026DA 60% · 0% | ₹71,840 | ₹86,200 | ₹14,360 |
| May 2026DA 60% · 0% | ₹71,840 | ₹86,200 | ₹14,360 |
| June 2026DA 60% · 0% | ₹71,840 | ₹86,200 | ₹14,360 |
| July 2026DA 63% · 1% | ₹75,306 | ₹89,587 | ₹14,281 |
| August 2026DA 63% · 1% | ₹75,306 | ₹89,587 | ₹14,281 |
| September 2026DA 63% · 1% | ₹75,306 | ₹89,587 | ₹14,281 |
| October 2026DA 63% · 1% | ₹75,306 | ₹89,587 | ₹14,281 |
| November 2026DA 63% · 1% | ₹75,306 | ₹89,587 | ₹14,281 |
| December 2026DA 63% · 1% | ₹75,306 | ₹89,587 | ₹14,281 |
| January 2027DA 66% · 3% | ₹76,692 | ₹91,361 | ₹14,669 |
| February 2027DA 66% · 3% | ₹76,692 | ₹91,361 | ₹14,669 |
| March 2027DA 66% · 3% | ₹76,692 | ₹91,361 | ₹14,669 |
| Estimated arrears | ₹2,15,853 |
Arrears are taxed in the year you receive them. The income-tax law gives relief when pay for earlier years arrives late; claim it before you file your return.
This is an estimate. The 8th Pay Commission has not given its report yet, so the fitment factor, pay matrix and allowances are not decided.

About arrears
How are 8th Pay Commission arrears worked out?
For every month from the effective date until the new pay starts, we add the difference between new pay + DA and old pay + DA. Annual increments and DA changes every six months are counted.
Will HRA and TA arrears be paid?
At the 7th CPC, arrears covered basic pay and DA only; the new allowances started on 1 July 2017. What happens at the 8th CPC is for the Government to decide, so it is an option here.
How are arrears taxed?
Arrears count as income in the year you receive them. The income-tax law gives relief so you are not taxed more because pay for earlier years arrived late; claim it before you file your return.