DA arrears calculator in Excel (free download, October 2026): download this simple Excel sheet, enter the old and new DA rates and your basic pay for each month, and it works out your DA arrears, DA on transport allowance, NPS on the arrears and the net amount payable. Example: the rise from 58% to 60% from January 2026 gives ₹2,910 for three months on a basic pay of ₹44,900.
What the Excel Calculator Does
A single sheet: fill in the yellow cells, and it shows your arrears month by month.
| You enter | It calculates |
|---|---|
| Old DA rate, new DA rate, transport allowance, NPS (Yes or No), and the month and basic pay for up to 12 months | DA arrears and DA-on-TA arrears for each month, total arrears, NPS at 10% of the DA arrears, and net arrears payable |
If your basic pay changed during the period, for example after a 1 January or 1 July increment, enter the new basic pay from that month.
DA Arrears Formula
- DA on transport allowance: transport allowance × (new DA% − old DA%), for the same months.
- Period: from the date the new DA takes effect (1 January or 1 July) to the month before it is first paid in salary.
- Rounding: each month's DA is rounded to the nearest rupee; 50 paise and above goes up.
- NPS: 10% of the DA arrears is deducted for employees under NPS.
Example: DA Arrears for January to March 2026
DA rose from 58% to 60% from 1 January 2026. For a Level 7 employee with basic pay ₹44,900 and transport allowance ₹3,600, under NPS:
| Month | Basic pay | DA arrears (2%) | DA on TA | Total |
|---|---|---|---|---|
| January 2026 | ₹44,900 | ₹898 | ₹72 | ₹970 |
| February 2026 | ₹44,900 | ₹898 | ₹72 | ₹970 |
| March 2026 | ₹44,900 | ₹898 | ₹72 | ₹970 |
| Total | ₹2,694 | ₹216 | ₹2,910 | |
| NPS (10% of ₹2,694) | ₹269 | |||
| Net DA arrears | ₹2,641 |
This is the example already filled in the Excel sheet.
DA Arrears by Pay Level (2% Rise, 3 Months)
| Pay level (entry pay) | DA arrears a month | 3 months |
|---|---|---|
| Level 1 (₹18,000) | ₹360 | ₹1,080 |
| Level 6 (₹35,400) | ₹708 | ₹2,124 |
| Level 7 (₹44,900) | ₹898 | ₹2,694 |
| Level 10 (₹56,100) | ₹1,122 | ₹3,366 |
Before NPS and excluding DA on transport allowance. For your own pay, use the Excel sheet or the DA arrears calculator.
Build the Sheet Yourself: Formulas
If you prefer to make your own, with the old DA in B5, the new DA in B6, transport allowance in B7 and each month's basic pay in column B from row 11:
| Cell | Formula |
|---|---|
| DA arrears (C11) | =IF(B11>0,ROUND(B11*($B$6-$B$5),0),0) |
| DA on TA (D11) | =IF(B11>0,ROUND($B$7*($B$6-$B$5),0),0) |
| Total for the month (E11) | =C11+D11 |
| Total arrears | =SUM(E11:E22) |
| NPS on arrears | =ROUND(SUM(C11:C22)*10%,0) |
A common mistake is to add up the full new DA for each month; arrears are only the difference between the new and old DA.
Current DA and the July 2026 Instalment
- Current DA: 60% of basic pay from 1 January 2026, up from 58%.
- July 2026: not announced as of 24 October 2026. When it is, enter 60% as the old rate and the new rate in the sheet, starting from July 2026.
- Tax: arrears are taxed in the year received; claim relief under section 89(1) with Form 10E if needed.
Latest DA news: DA for Central Government employees.
About the Excel Calculator
How to Use the Excel Sheet
- Download the file and open it in Excel, Google Sheets or LibreOffice.
- Enter the old and new DA rates, your transport allowance and NPS choice.
- Enter each month and your basic pay for that month; leave unused rows blank.
- Read the total, NPS and net DA arrears at the bottom.
Assumptions and Limitations
- For Central Government employees; state and bank DA follow their own rates.
- Pensioners: enter basic pension in place of basic pay, 0 transport allowance and NPS "No" to get dearness relief arrears.
- Income tax on arrears is not deducted in the sheet.
Who It Is For
Central Government employees and pensioners, DDOs and accounts staff checking arrears bills.
Frequently Asked Questions
How is DA arrears calculated?
For each month from the date the new DA takes effect until it is first paid: basic pay × (new DA% − old DA%), plus the same difference on transport allowance. The monthly amounts are added up.
How much DA arrears for January to March 2026?
DA rose from 58% to 60% from 1 January 2026. On a basic pay of ₹44,900, the DA arrears are ₹898 a month, plus ₹72 on ₹3,600 transport allowance: ₹2,910 for three months, or ₹2,641 after 10% NPS on the DA part.
Is NPS deducted from DA arrears?
Yes, for employees under NPS: 10% of the DA arrears is deducted as the employee's contribution, and the Government adds its share. Transport allowance arrears are not part of the NPS base.
Is DA arrears taxable?
Yes. DA arrears are taxed as salary in the year they are received. If this pushes you into a higher slab, you can claim relief under section 89(1) by filing Form 10E before filing your return.
Is DA on transport allowance included in arrears?
Yes. Transport allowance is paid with DA on it, so a DA rise also gives arrears on the transport allowance for the same months.
What if my basic pay changed during the arrears period?
Enter the basic pay for each month in the Excel sheet. If your increment fell on 1 January or 1 July, use the higher basic pay from that month.
Does the Excel sheet work in Google Sheets?
Yes. The .xlsx file opens in Microsoft Excel, Google Sheets and LibreOffice Calc; only the yellow cells need to be filled in.
Is DA arrears paid on HRA?
No. HRA is a percentage of basic pay, not DA. It changes only when DA crosses 25% or 50%, which raises the HRA rates; at today's 60% DA, a DA rise does not change HRA.
When will July 2026 DA arrears be paid?
The July 2026 DA had not been announced by 24 October 2026. Once it is approved, arrears from 1 July 2026 are usually paid with the next salary; enter the new rate in the sheet to work them out.
Can I calculate DA arrears online instead?
Yes. Use the DA arrears calculator on HR Calcy, which works out arrears month by month in your browser.