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8th CPC Salary Arrear Calculator

Estimate retroactive back-pay arrears for active government employees since the proposed effective date of January 1, 2026.

Inputs

Number of months to calculate (starting Jan 2026)

Arrears Calculation Pending

Enter salary details and click Calculate to estimate retroactive arrears.

FAQs

Frequently asked questions.

01How are monthly salary arrears estimated?

For each month of retroactive service, the calculator computes your proposed 8th CPC monthly gross pay (with scaled allowances and 8th CPC DA rate) and subtracts your actual received 7th CPC monthly gross pay (with 7th CPC DA, e.g. 53% or 57%). The total accumulated difference is your gross arrear payout.

02Are salary arrears taxable?

Yes, salary arrears are taxable in the year they are received. However, you can claim relief under Section 89(1) of the Income Tax Act to distribute the tax liability over the years for which the arrears pertain, reducing the overall tax burden. This calculator provides a tax deduction estimate.