How 8th Pay Commission arrears are calculated
Pay commissions usually take effect from a date that has already passed by the time their pay matrix is approved. The 7th CPC, for example, took effect from 1 January 2016 but was paid from August 2016, so employees received seven months of arrears. The 8th CPC is expected to follow the same pattern from 1 January 2026.
- Old pay for each month = 7th CPC basic pay + DA paid that month.
- New pay = 7th CPC basic × fitment factor (nearest ₹100) + DA on the new pay.
- Arrear = new pay − old pay. Increments move both to the next cell in the month you pick.
- Deductions: NPS/UPS members lose 10% of the pay + DA arrears to their pension account. Income tax applies, with possible relief under Section 89.
DA keeps moving on both sides while the commission works. The old pay gets 7th CPC instalments; the revised pay gets smaller percentage rises, but on a much bigger basic. The orange bars above mark each January and July, when a new DA rate starts.
8th Pay Commission pension arrears
For pensioners, basic pension is multiplied by the same fitment factor, subject to a minimum of ₹9,000 × factor. Dearness Relief resets to 0% on the revised pension. Choose “Pensioner” above to see your pension arrears with DR.