Official rounding
DA Arrears Calculator: DA and DR Arrears, Month-wise: This free DA arrears calculator works out the Dearness Allowance arrears due when the DA rate is raised with retrospective effect, such as the hike from 58% to 60% from 1 January 2026. It gives:
- the monthly DA difference and total DA arrears, with DA rounded the official way;
- DR arrears for pensioners on basic pension or family pension;
- a month-wise arrears table and chart, with month names;
- arrears when basic pay changed during the period (increment or promotion);
- the NPS deduction on arrears for NPS members.
DA Arrears Calculation Formula
Month by month, arrears are the DA at the new rate minus the DA already paid at the old rate. Under the Department of Expenditure OM dated 22 April 2026, DA is paid on basic pay in the 7th CPC Pay Matrix level (not special pay or other pay), and a fraction of 50 paise or more is rounded up to the next rupee while a smaller fraction is ignored. For pensioners, DR is on basic pension and any fraction is rounded up to the next rupee.
DA Arrears Example: 58% to 60% (Calculator Default)
| Item | Working | Amount |
|---|---|---|
| DA at 58% | 58% × ₹56,100 | ₹32,538 |
| DA at 60% | 60% × ₹56,100 | ₹33,660 |
| Arrears a month | ₹33,660 − ₹32,538 | ₹1,122 |
| Total for 4 months (January to April 2026) | ₹1,122 × 4 | ₹4,488 |
| NPS 10%, if applicable | 10% × ₹4,488 | ₹449 (net ₹4,039) |
Count the months from the effective date (1 January) up to the last month paid at the old rate. If your April salary was already paid at 60%, the arrears are for 3 months: ₹3,366.
Recent DA and DR Rates
| Effective from | DA / DR rate | Increase |
|---|---|---|
| 1 July 2024 | 53% | 3% |
| 1 January 2025 | 55% | 2% |
| 1 July 2025 | 58% | 3% |
| 1 January 2026 | 60% | 2% (approved 18 April 2026) |
| 1 July 2026 | Not yet announced | As of mid-October 2026 |
Rates for Central Government employees (DA) and pensioners (DR) under the 7th CPC. State governments announce their own rates.
About the Calculator
DR Arrears for Pensioners
Pensioners and family pensioners get Dearness Relief arrears on their basic pension at the same rate change. On a basic pension of ₹30,000, DR rises from ₹17,400 (58%) to ₹18,000 (60%), so the arrears are ₹600 a month, or ₹2,400 for 4 months. DR is paid on the full pension before commutation. Choose Pensioner (DR) in the calculator. To work out the whole pension, use the pension calculator.
DA Arrears When Basic Pay Changes
If you got an increment or a promotion during the arrears months, the arrears change from that month. Example for January to April 2026 at 58% to 60%, with promotion from March (₹56,100 to ₹67,700):
| Months | Arrears a month | Total |
|---|---|---|
| January, February (₹56,100) | ₹33,660 − ₹32,538 = ₹1,122 | ₹2,244 |
| March, April (₹67,700) | ₹40,620 − ₹39,266 = ₹1,354 | ₹2,708 |
| Total arrears | ₹4,952 | |
Open Basic changed? and enter the month number and the new basic pay.
Tax and NPS on DA Arrears
- Tax: arrears are taxed in the year you receive them. If that raises your tax because of a higher slab, claim relief under Section 157(1) of the Income-tax Act, 2025 by giving Form 39 to your employer (it replaces Section 89 and Form 10E of the old law).
- NPS: NPS contributions are 10% (employee) and 14% (Government) of basic pay plus DA, so they usually apply to DA arrears too. Check your pay slip; old pension scheme employees have no NPS deduction.
How to Use This DA Arrears Calculator
- Choose Employee (DA) or Pensioner (DR). Use a quick-fill button for a recent hike, or enter the old and new rates.
- Enter basic pay (or basic pension) and the number of months paid at the old rate. Add the starting month to see month names.
- If basic pay changed during the period, open Basic changed?. For NPS members, choose Deduct 10%.
- Read the monthly and total arrears and the chart; open Month-wise arrears for the full table. Use Copy to save the result.
For DA at the new rate on your full salary, use the dearness allowance calculator.
Frequently Asked Questions
How are DA arrears calculated?
For each month due, DA at the new rate minus DA at the old rate on your basic pay, added up. For ₹56,100 basic and 58% to 60%: ₹33,660 − ₹32,538 = ₹1,122 a month.
What is the DA arrears formula?
(New DA % − Old DA %) × Basic pay × Number of months, with DA rounded to the nearest rupee each month.
How much DA arrears will I get for 58% to 60%?
2% of basic pay for each month due. On ₹56,100 basic, that is ₹1,122 a month, or ₹4,488 for January to April 2026.
For which months are DA arrears paid?
From the effective date (1 January or 1 July) up to the last month in which salary was paid at the old rate. The Government usually announces the hike a few months after the effective date.
Are DA arrears calculated on basic pay or gross salary?
On basic pay only: the pay in your 7th CPC Pay Matrix level. HRA, transport allowance, special pay and other allowances are not included.
Do pensioners get DR arrears?
Yes. Dearness Relief rises at the same rate and from the same date. On ₹30,000 basic pension, 58% to 60% gives ₹600 a month in DR arrears.
Are DA arrears taxable?
Yes, in the year received. You can claim relief under Section 157(1) of the Income-tax Act, 2025 by filing Form 39 with your employer if the arrears push up your tax.
Is NPS deducted from DA arrears?
NPS contributions are on basic pay plus DA, so 10% is usually recovered from DA arrears and the Government adds 14%. On ₹4,488 arrears, that is about ₹449 from you.
What if my basic pay changed during the arrears period?
Use the old basic for months before the change and the new basic after it. The calculator does this when you enter the month number and new basic pay.
How is DA rounded?
For employees, a fraction of 50 paise or more is rounded up to the next rupee and less than 50 paise is ignored. For pensioners, DR with any fraction of a rupee is rounded up to the next rupee.