8th CPC Salary Arrears Calculator (From Jan 1, 2026)
Month-by-month back-pay calculation with automatic 3% annual increments & DA progression
🏠 HRA Tax Exemption u/s 10(13A)
Calculates tax-free HRA (Least of Three rule under Old Tax Regime)
🌙 Night Duty Allowance (NDA)
DoPT Formula: (Basic + DA)/200 per weighted hour (Pay ceiling ₹43,600)
🎁 Bonus (PLB) & DA Hike Arrears
Calculate Ad-hoc / Railway 78-day PLB & 3-month DA Arrears
8th CPC arrears, DA arrears and allowance calculators
The 8th Pay Commission is expected to take effect from 1 January 2026, ten years after the 7th CPC. If it is implemented later, employees are usually paid arrears: the difference between revised and old pay for every month since the effective date. Enter the number of months and the month of your annual increment to estimate your total 8th CPC arrears, including HRA arrears if you choose.
This page also includes a DA arrears calculator for the months between a DA hike being due and being paid, a Section 10(13A) HRA exemption calculator for the old tax regime, a night duty allowance (NDA) calculator, and a Diwali bonus calculator for productivity-linked (PLB) and ad-hoc bonus.
Arrears and bonus figures are estimates; the final amounts depend on the orders issued by your ministry or department.
Frequently asked questions
How are 8th Pay Commission arrears calculated?
Arrears are the difference between your revised 8th CPC pay and your 7th CPC pay for each month from the effective date (expected 1 January 2026) until the new pay is actually paid, including any annual increment during that period.
Is HRA exemption available in the new tax regime?
No. The Section 10(13A) HRA exemption can only be claimed under the old tax regime. It is the lowest of actual HRA, rent paid minus 10% of basic pay plus DA, and 50% (metro) or 40% (non-metro) of basic pay plus DA.
How is Diwali bonus calculated for central government employees?
Ad-hoc bonus for Group C and non-gazetted Group B employees is calculated on a notional ceiling of ₹7,000 a month for 30 days. Railway employees receive productivity-linked bonus (PLB) for 78 days on the same ceiling.