Calculate Dearness Allowance arrears for Central Government employees with month-wise breakdown
Your current basic pay as per pay matrix
Previous DA rate before hike
New DA rate after hike
Months for which arrears are payable (e.g. Jan-Mar)
Fixed TA component (DA% applies on this too)
Fill in the details to see your calculation
Dearness Allowance (DA) is revised twice a year — typically with effect from January 1st and July 1st. However, the actual order is usually issued months later. The pay difference between the effective date and the order date is paid as DA Arrears.
January 1, 2026
60% (up from 53%)
7 percentage points
~50 lakh employees + 65 lakh pensioners
Monthly Arrear = (Basic Pay + Fixed TA) × (New DA% − Old DA%)
Total Arrears = Monthly Arrear × Number of Months
DA arrears are fully taxable in the year of receipt. However, you can claim relief under Section 89(1) by spreading the arrears across the years they relate to. Use Form 10E and file with your ITR.
Typically within 2-3 months of the official notification. The April 2026 hike (effective Jan 2026) means arrears for January, February, and March 2026 are due. Most departments process them in the next salary cycle after notification.
Usually yes. Most departments pay arrears as a separate credit, often reflected in your salary slip as "DA Arrears" line item. Some merge it with the next regular salary.
Yes. As per 7th CPC rules, when DA crosses certain thresholds (25%, 50%), TA also gets a percentage hike. Specifically, TA = Fixed TA × (1 + DA%) for revised TA.
Use Section 89(1) relief by filling Form 10E. Spread the arrears across the financial years they belong to. This often results in lower total tax compared to taxing it all in the year of receipt.
Yes. Pensioners get DR (Dearness Relief) instead of DA, but the calculation is identical. DR is paid on basic pension and family pension.
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