DA ARREAR RECKONER • JULY–OCT 2026

DA Arrears 2026: See the Exact Amount That Will Hit Your Bank Account After NPS Cut (Level 1 to 10 Ready Reckoner)

Cabinet approved 3% DA, but your actual arrear is NOT just 3% × 4 months. Here is the cell-wise table with DA on TA and NPS deduction.

Hike Rate+3.00% DA

Arrear Span4 Months

Employee NPS10%

Govt Share NPS14%

Wondering how much you will really get? The Union Cabinet has approved a 3% DA hike from 1 July 2026, and everyone is quoting the headline figure. But the amount credited to you will differ: DA on Transport Allowance gets added, while 10% NPS is cut from the basic DA arrear. This ready reckoner gives the gross arrear and the net payable for every pay level from 1 to 10, cell by cell.

The reckoner covers the arrear period of 1 July 2026 to 31 October 2026 (4 months) on the 7th CPC pay matrix. Find your pay level below, locate your basic pay and read your net payable amount. The tables assume a posting in a Higher TPTA city; if you are posted elsewhere, see the adjustment rule in the section on payroll rules.

Level 1Level 2Level 3 & 4Level 5 & 6Level 7 & 8Level 9 & 10

How the DA Arrear Is Calculated

Accounting formulation

1. Monthly Basic DA Hike = Basic Pay × 3% (rounded to nearest ₹1)
2. 4-Month Basic DA Arrear = Monthly Hike × 4
3. DA on TA Arrear = (Applicable Monthly TA × 3%) × 4
4. Total Gross Arrear = Basic DA Arrear + DA on TA Arrear
5. Mandatory NPS Deduction (10%) = 10% of Basic DA Arrear only (TA does not count toward pension emoluments)
6. Net Payable Arrear = Total Gross − Employee NPS (10%)

Worked example (Level 6, Cell 1, ₹35,400): Monthly DA ₹1,062 → 4 months ₹4,248 → add DA on TA ₹432 → gross ₹4,680 → NPS 10% of 4,248 = ₹425 → net payable ₹4,255.

Transport Allowance (TA) Slab Used in the Reckoner

Pay Level Range	Higher TPTA Cities	4-Mo DA on TA @ 3% (Higher)	Other Places	4-Mo DA on TA @ 3% (Other)
Level 1 & 2	₹1,350	₹162	₹900	₹108
Level 3 to 8	₹3,600	₹432	₹1,800	₹216
Level 9 & 10	₹7,200	₹864	₹3,600	₹432

TA rates are per the 7th CPC OM No. 21/5/2017-E.II(B), as cited in the reckoner.

Cell-wise DA Arrear Tables: Level 1 to 10

All amounts are in rupees for the period July–October 2026 (Higher TPTA city base). Net Payable (green) is the amount after the 10% NPS deduction.

Pay Level 1Grade Pay ₹1800 • Cell 1 to 14

Cell	Basic Pay	Monthly DA (+3%)	4-Mo Basic DA	4-Mo DA on TA	Gross Arrear	NPS 10%	Net Payable
1	₹18,000	₹540	₹2,160	₹162	₹2,322	₹216	₹2,106
2	₹18,500	₹555	₹2,220	₹162	₹2,382	₹222	₹2,160
3	₹19,100	₹573	₹2,292	₹162	₹2,454	₹229	₹2,225
4	₹19,700	₹591	₹2,364	₹162	₹2,526	₹236	₹2,290
5	₹20,300	₹609	₹2,436	₹162	₹2,598	₹244	₹2,354
6	₹20,900	₹627	₹2,508	₹162	₹2,670	₹251	₹2,419
7	₹21,500	₹645	₹2,580	₹162	₹2,742	₹258	₹2,484
8	₹22,100	₹663	₹2,652	₹162	₹2,814	₹265	₹2,549
9	₹22,800	₹684	₹2,736	₹162	₹2,898	₹274	₹2,624
10	₹23,500	₹705	₹2,820	₹162	₹2,982	₹282	₹2,700
11	₹24,200	₹726	₹2,904	₹162	₹3,066	₹290	₹2,776
12	₹24,900	₹747	₹2,988	₹162	₹3,150	₹299	₹2,851
13	₹25,600	₹768	₹3,072	₹162	₹3,234	₹307	₹2,927
14	₹26,400	₹792	₹3,168	₹162	₹3,330	₹317	₹3,013

Pay Level 2Grade Pay ₹1900 • Cell 1 to 15

Cell	Basic Pay	Monthly DA (+3%)	4-Mo Basic DA	4-Mo DA on TA	Gross Arrear	NPS 10%	Net Payable
1	₹19,900	₹597	₹2,388	₹162	₹2,550	₹239	₹2,311
2	₹20,500	₹615	₹2,460	₹162	₹2,622	₹246	₹2,376
3	₹21,100	₹633	₹2,532	₹162	₹2,694	₹253	₹2,441
4	₹21,700	₹651	₹2,604	₹162	₹2,766	₹260	₹2,506
5	₹22,400	₹672	₹2,688	₹162	₹2,850	₹269	₹2,581
6	₹23,100	₹693	₹2,772	₹162	₹2,934	₹277	₹2,657
7	₹23,800	₹714	₹2,856	₹162	₹3,018	₹286	₹2,732
8	₹24,500	₹735	₹2,940	₹162	₹3,102	₹294	₹2,808
9	₹25,200	₹756	₹3,024	₹162	₹3,186	₹302	₹2,884
10	₹26,000	₹780	₹3,120	₹162	₹3,282	₹312	₹2,970
11	₹26,800	₹804	₹3,216	₹162	₹3,378	₹322	₹3,056
12	₹27,600	₹828	₹3,312	₹162	₹3,474	₹331	₹3,143
13	₹28,400	₹852	₹3,408	₹162	₹3,570	₹341	₹3,229
14	₹29,300	₹879	₹3,516	₹162	₹3,678	₹352	₹3,326
15	₹30,200	₹906	₹3,624	₹162	₹3,786	₹362	₹3,424

Pay Level 3 & 4Grade Pay ₹2000 & ₹2400

Cell	Basic Pay	Monthly DA (+3%)	4-Mo Basic DA	4-Mo DA on TA	Gross Arrear	NPS 10%	Net Payable
LEVEL 3 (Starting ₹21,700)
L3 - Cell 1	₹21,700	₹651	₹2,604	₹432	₹3,036	₹260	₹2,776
L3 - Cell 3	₹23,100	₹693	₹2,772	₹432	₹3,204	₹277	₹2,927
L3 - Cell 5	₹24,500	₹735	₹2,940	₹432	₹3,372	₹294	₹3,078
L3 - Cell 7	₹26,000	₹780	₹3,120	₹432	₹3,552	₹312	₹3,240
L3 - Cell 9	₹27,600	₹828	₹3,312	₹432	₹3,744	₹331	₹3,413
L3 - Cell 12	₹30,100	₹903	₹3,612	₹432	₹4,044	₹361	₹3,683
LEVEL 4 (Starting ₹25,500)
L4 - Cell 1	₹25,500	₹765	₹3,060	₹432	₹3,492	₹306	₹3,186
L4 - Cell 3	₹27,100	₹813	₹3,252	₹432	₹3,684	₹325	₹3,359
L4 - Cell 5	₹28,700	₹861	₹3,444	₹432	₹3,876	₹344	₹3,532
L4 - Cell 7	₹30,500	₹915	₹3,660	₹432	₹4,092	₹366	₹3,726
L4 - Cell 9	₹32,300	₹969	₹3,876	₹432	₹4,308	₹388	₹3,920
L4 - Cell 12	₹35,300	₹1,059	₹4,236	₹432	₹4,668	₹424	₹4,244

Pay Level 5 & 6Grade Pay ₹2800 & ₹4200

Cell	Basic Pay	Monthly DA (+3%)	4-Mo Basic DA	4-Mo DA on TA	Gross Arrear	NPS 10%	Net Payable
LEVEL 5 (Starting ₹29,200)
L5 - Cell 1	₹29,200	₹876	₹3,504	₹432	₹3,936	₹350	₹3,586
L5 - Cell 3	₹31,000	₹930	₹3,720	₹432	₹4,152	₹372	₹3,780
L5 - Cell 5	₹32,900	₹987	₹3,948	₹432	₹4,380	₹395	₹3,985
L5 - Cell 8	₹35,900	₹1,077	₹4,308	₹432	₹4,740	₹431	₹4,309
L5 - Cell 11	₹39,200	₹1,176	₹4,704	₹432	₹5,136	₹470	₹4,666
LEVEL 6 (Starting ₹35,400)
L6 - Cell 1	₹35,400	₹1,062	₹4,248	₹432	₹4,680	₹425	₹4,255
L6 - Cell 3	₹37,600	₹1,128	₹4,512	₹432	₹4,944	₹451	₹4,493
L6 - Cell 5	₹39,900	₹1,197	₹4,788	₹432	₹5,220	₹479	₹4,741
L6 - Cell 7	₹42,300	₹1,269	₹5,076	₹432	₹5,508	₹508	₹5,000
L6 - Cell 9	₹44,900	₹1,347	₹5,388	₹432	₹5,820	₹539	₹5,281
L6 - Cell 12	₹49,000	₹1,470	₹5,880	₹432	₹6,312	₹588	₹5,724

Pay Level 7 & 8Grade Pay ₹4600 & ₹4800

Cell	Basic Pay	Monthly DA (+3%)	4-Mo Basic DA	4-Mo DA on TA	Gross Arrear	NPS 10%	Net Payable
LEVEL 7 (Starting ₹44,900)
L7 - Cell 1	₹44,900	₹1,347	₹5,388	₹432	₹5,820	₹539	₹5,281
L7 - Cell 3	₹47,600	₹1,428	₹5,712	₹432	₹6,144	₹571	₹5,573
L7 - Cell 5	₹50,500	₹1,515	₹6,060	₹432	₹6,492	₹606	₹5,886
L7 - Cell 7	₹53,600	₹1,608	₹6,432	₹432	₹6,864	₹643	₹6,221
L7 - Cell 10	₹58,600	₹1,758	₹7,032	₹432	₹7,464	₹703	₹6,761
LEVEL 8 (Starting ₹47,600)
L8 - Cell 1	₹47,600	₹1,428	₹5,712	₹432	₹6,144	₹571	₹5,573
L8 - Cell 3	₹50,500	₹1,515	₹6,060	₹432	₹6,492	₹606	₹5,886
L8 - Cell 5	₹53,600	₹1,608	₹6,432	₹432	₹6,864	₹643	₹6,221
L8 - Cell 7	₹56,900	₹1,707	₹6,828	₹432	₹7,260	₹683	₹6,577
L8 - Cell 10	₹62,200	₹1,866	₹7,464	₹432	₹7,896	₹746	₹7,150

Pay Level 9 & 10Grade Pay ₹5400 PB-2 & PB-3

Cell	Basic Pay	Monthly DA (+3%)	4-Mo Basic DA	4-Mo DA on TA	Gross Arrear	NPS 10%	Net Payable
LEVEL 9 (Starting ₹53,100)
L9 - Cell 1	₹53,100	₹1,593	₹6,372	₹864	₹7,236	₹637	₹6,599
L9 - Cell 3	₹56,300	₹1,689	₹6,756	₹864	₹7,620	₹676	₹6,944
L9 - Cell 5	₹59,700	₹1,791	₹7,164	₹864	₹8,028	₹716	₹7,312
L9 - Cell 7	₹63,300	₹1,899	₹7,596	₹864	₹8,460	₹760	₹7,700
L9 - Cell 10	₹69,200	₹2,076	₹8,304	₹864	₹9,168	₹830	₹8,338
LEVEL 10 (Group 'A' Entry - Starting ₹56,100)
L10 - Cell 1	₹56,100	₹1,683	₹6,732	₹864	₹7,596	₹673	₹6,923
L10 - Cell 2	₹57,800	₹1,734	₹6,936	₹864	₹7,800	₹694	₹7,106
L10 - Cell 3	₹59,500	₹1,785	₹7,140	₹864	₹8,004	₹714	₹7,290
L10 - Cell 4	₹61,300	₹1,839	₹7,356	₹864	₹8,220	₹736	₹7,484
L10 - Cell 5	₹63,100	₹1,893	₹7,572	₹864	₹8,436	₹757	₹7,679
L10 - Cell 6	₹65,000	₹1,950	₹7,800	₹864	₹8,664	₹780	₹7,884
L10 - Cell 7	₹67,000	₹2,010	₹8,040	₹864	₹8,904	₹804	₹8,100
L10 - Cell 8	₹69,000	₹2,070	₹8,280	₹864	₹9,144	₹828	₹8,316
L10 - Cell 10	₹73,200	₹2,196	₹8,784	₹864	₹9,648	₹878	₹8,770

Statutory Deductions & Payroll Rules

• NPS rule: As per PFRDA guidelines and DoPT orders, the employee's NPS deduction is 10% of Basic Pay plus DA thereon. TA and DA on TA are compensatory allowances and are exempt from NPS deduction.
• Government matching contribution (14%): Along with employee deductions, the DDO will credit the 14% employer share on the basic DA arrear to PRAN accounts.
• Other places TA adjustment: If posted outside Higher TPTA cities, deduct the difference between higher and other TA DA from the Net Payable column: ₹54 for Level 1–2, ₹216 for Level 3–8 and ₹432 for Level 9–10.
• Income tax (TDS): Applicable TDS under the old or new tax regime will be deducted from the gross arrear in the disbursement month.

Not final: This reckoner was prepared by SOA Sundeep Kumar and is subject to audit verification. Actual calculations may vary and it should not be considered final. Cells not shown in the tables can be worked out with the formula above.

Source Orders Cited in the Reckoner

• DA rates and calculation basis: Ministry of Finance, Department of Expenditure OM on revision of DA rates under 7th CPC.
• Transport Allowance: DoE OM No. 21/5/2017-E.II(B) dated 07.07.2017 (classification of cities and rates of TA/DA on TA).
• NPS emoluments: DoPT and DoP&PW Rule 31 (emoluments for NPS = Basic Pay + DA only; TA excluded).
• Government contribution rate (14%): DFS Notification No. 1/3/2016-PR dated 31.01.2019.

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Frequently Asked Questions (FAQs)

1. How is the DA arrear for July to October 2026 calculated?

Monthly DA hike = Basic Pay × 3%. The 4-month basic DA arrear = monthly hike × 4. DA on Transport Allowance arrear = (monthly TA × 3%) × 4. Gross arrear is the sum of both.

2. How much NPS is deducted from DA arrears?

As per the reckoner, the employee NPS deduction is 10% of the basic DA arrear only. TA and DA on TA are not counted. The government adds a 14% matching contribution on the basic DA arrear.

3. Is DA on Transport Allowance included in arrears?

Yes. The reckoner adds DA on TA at 3% for four months. The amount depends on the TA slab: ₹162 for Level 1–2, ₹432 for Level 3–8 and ₹864 for Level 9–10 in higher TPTA cities.

4. What if I am posted in a place that is not a higher TPTA city?

Deduct the difference between higher and other places DA on TA from the Net Payable column: ₹54 for Level 1–2, ₹216 for Level 3–8 and ₹432 for Level 9–10.

5. Will TDS be deducted from the arrears?

Applicable TDS under the old or new tax regime will be deducted from the gross arrear in the disbursement month, according to the reckoner.

6. Is this reckoner final?

No. It was prepared by SOA Sundeep Kumar and is subject to audit verification. Actual calculations may vary and it should not be treated as final.

Conclusion

For most employees in Levels 1 to 10, the net DA arrear for July–October 2026 works out to roughly ₹2,100 to ₹8,800 after the NPS cut for the cells shown, depending on pay level and cell, with DA on TA adding a fixed amount to the gross. Check your cell in the tables above, apply the other-places adjustment if relevant, and confirm the final figure with your DDO or Pay & Accounts Office once the arrear bill is prepared.

Disclaimer: This article reproduces calculations from a ready reckoner prepared by SOA Sundeep Kumar for informational purposes. It is subject to audit verification, and actual amounts may vary. Verify with the official order and your accounts office. CCS Diary is not an official government website.