7th Pay Commission Salary Calculator

The 7th Pay Commission salary calculator works out the monthly gross and net pay of a central government employee under the 7th Central Pay Commission, which was implemented from 1 January 2016 through the CCS (Revised Pay) Rules, 2016. It reads the basic pay from the pay matrix, adds dearness allowance, house-rent allowance and transport allowance, then subtracts the standard payroll deductions to give the take-home figure. Every rate it uses is a published Office Memorandum, cited on this page.

The calculator runs in your browser and computes live as you change any input. It does not send your figures anywhere. If JavaScript is switched off, the formulas and the worked example below let you reach the same numbers by hand.

Calculator

Where your pay goes

New versus old regime

For your inputs, this compares the income tax you would pay under the new default regime and the old regime, with the lower one marked. The old-regime figure uses the Chapter VIII deductions that appear when you choose the old regime above; adjust them to match your own investments.

What the calculator computes

The tool builds your salary in two stages. First it totals the earnings: basic pay, dearness allowance, house-rent allowance and transport allowance. That sum is your gross salary. Then it subtracts the standard monthly deductions: the National Pension System or Unified Pension Scheme contribution, the Central Government Health Scheme contribution, the Central Government Employees Group Insurance Scheme subscription, professional tax, and income tax computed for your chosen regime. Gross minus deductions is your net in-hand pay.

It does not add allowances that are cadre-specific or posting-specific, such as a special duty allowance, a hard-area allowance, a children education allowance, or overtime. Those vary by ministry and posting and cannot be read from the pay level alone. Add them separately if they apply to you.

How the take-home pay is built up

Basic pay

Basic pay is a single cell in the 7th CPC pay matrix. The matrix has 19 levels (Level 1 to Level 18, with Level 13A between 13 and 14), and each level is a column of cells that step up by 3% for each annual increment. Cell 1 of a level is its entry pay. Each later cell is the previous cell multiplied by 1.03 and rounded to the nearest multiple of 100, with halves rounded up. Level 1 starts at Rs. 18,000, Level 18 is a fixed Rs. 2,50,000, and Level 17 a fixed Rs. 2,25,000. The matrix comes from the CCS (Revised Pay) Rules, 2016, notified in the Gazette of India as G.S.R. 721(E) dated 25 July 2016, and effective from 1 January 2016.

Your pay level is fixed at the time your pay is settled and is printed on your monthly pay slip, so you do not calculate it here; you look it up and select it. The cell (or stage) is the exact basic-pay figure you are drawing this month, which also appears on your pay slip. The stage dropdown lists each cell of the level you choose, so you can pick the one that matches your slip rather than counting increments. The matrix runs 40 cells deep in Levels 1 to 10, then shortens: Level 11 has 39 cells, Level 12 has 34, Level 13 has 20, Level 13A 18, Level 14 15, Level 15 eight, Level 16 four, and Levels 17 and 18 are single fixed cells with no progression.

Each level was built by applying a uniform fitment factor of 2.57 to the corresponding 6th CPC pay (band pay plus grade pay) on 31 December 2015, then placing the result at the equal or next-higher cell in the applicable level (Rule 7 of the CCS (Revised Pay) Rules, 2016). The 2.57 factor combines the 2.25 dearness-allowance neutralisation that stood at 125% on 1 January 2016 with a real pay rise of about 14.29%. An annual increment of 3% moves you one cell down the same level, and the increment falls due on either 1 January or 1 July depending on when you were appointed or last promoted, so you do not switch cells mid-month. Because the calculator reads basic pay straight from the matrix, the only judgement you make is matching your level and cell to your pay slip.

Dearness allowance

Dearness allowance = basic pay x DA rate

The Department of Expenditure revises the dearness allowance every six months, effective 1 January and 1 July, against the 12-month average of the All-India Consumer Price Index for Industrial Workers (base 2016 equals 100). It is 60% of basic pay from 1 January 2026, under OM No. 1/1(i)/2026-E.II(B) dated 22 April 2026, which raised it from the 58% that had applied from 1 July 2025. The calculator defaults to 60% and lets you override the rate for an earlier or later period.

The DA field is the one input that goes stale on a fixed timetable, which is why it is editable rather than locked. Each 1 January and 1 July a fresh Office Memorandum sets a new percentage, and the arrears for the gap between the effective date and the order date are paid separately. Two other figures move with DA, so changing this one input keeps them right: transport allowance carries DA on its base, and the HRA slab steps up at DA thresholds. Recent 7th CPC milestones were 50% from 1 January 2024, 53% from 1 July 2024, 55% from 1 January 2025, 58% from 1 July 2025 and 60% from 1 January 2026. To model a past pay slip, enter the DA percentage that was in force for that month.

House-rent allowance

House-rent allowance = max(basic pay x HRA rate, HRA floor)

House-rent allowance is 30%, 20% or 10% of basic pay for city classes X, Y and Z, with floors of Rs. 5,400, Rs. 3,600 and Rs. 1,800 a month. The rate slab stepped up from 24/16/8 to 27/18/9 and then to 30/20/10 as dearness allowance crossed 25% and 50%; the 50% crossing happened on 1 January 2024, so the 30/20/10 slab, which is the top slab, is in force at DA 60% and does not step up any further. The rates, floors and step-up triggers are in OM No. 2/5/2017-E.II(B) dated 7 July 2017.

Transport allowance

Transport allowance = base + (base x DA rate)

Transport allowance is a fixed base set by pay-level band and city type, and then dearness allowance is paid on that base at the current rate. The base figures from OM No. 21/5/2017-E.II(B) dated 7 July 2017 are:

Employees in Level 1 and 2 whose basic pay is Rs. 24,200 or more draw the Level 3 to 8 base (Rs. 3,600 or Rs. 1,800). The higher-TPTA list is the annexure of larger urban agglomerations (Delhi, Greater Mumbai, Bengaluru, Chennai, Kolkata, Hyderabad and others).

Gross salary

Gross salary = basic pay + dearness allowance + house-rent allowance + transport allowance

Deductions

NPS or UPS (employee) = 0.10 x (basic pay + dearness allowance)

The National Pension System employee contribution is 10% of basic pay plus dearness allowance, and the government adds 14% of the same base to your Tier-I account (that government share is not deducted from your pay). The Unified Pension Scheme, an option from 1 April 2025 under DFS notification F. No. FX-1/3/2024-PR dated 24 January 2025, deducts the same 10% on the employee side, so the take-home effect is identical.

The Central Government Health Scheme contribution is a flat monthly figure by pay level, under OM No. S.11011/11/2016-CGHS(P)/EHS dated 9 January 2017:

The Central Government Employees Group Insurance Scheme subscription is a flat monthly figure by service group: Rs. 120 for Group A, Rs. 60 for Group B and Rs. 30 for Group C. These are the 1990-revision rates that still apply. Group follows the post’s service classification, so pick the group for your post.

Professional tax is a state levy, not a central one, capped at Rs. 2,500 a year. It varies by state and many states charge nothing, so the calculator takes your own monthly figure rather than assuming one. Income tax varies by regime, deductions and rebate, so the calculator computes it for the financial year 2026-27 under the regime you choose, new or old, and shows the monthly figure in the breakdown.

Net in-hand pay

Net in-hand = gross salary - (NPS + CGHS + CGEGIS + professional tax + income tax)

Assumptions the calculator makes

• All money is rounded to the nearest rupee. Departmental practice on the exact rounding of an allowance can differ by a rupee; treat the figure as indicative.
• Dearness allowance is applied to basic pay and, separately, to the transport allowance base. It is not applied to house-rent allowance, which is a percentage of basic pay only.
• Only the four core allowances are counted. Cadre, posting and family-specific allowances are excluded.
• The employer NPS contribution of 14% is shown for information and is not subtracted from your pay.
• The pay matrix, the DA rate and the HRA slab reflect the orders in force on 1 July 2026. When a new order changes a rate, the constant and this note are updated together.

A worked example you can check by hand

Take an employee in Level 1, cell 1, in a class X (metro) city, in a higher-TPTA city, at the current dearness allowance of 60%, opting into NPS, CGHS and CGEGIS Group C, with no professional tax and, at this pay, no income tax under the new regime.

• Basic pay: Rs. 18,000 (Level 1, cell 1).
• Dearness allowance: 18,000 x 0.60 = Rs. 10,800.
• House-rent allowance: 18,000 x 0.30 = Rs. 5,400, which equals the class X floor of Rs. 5,400, so Rs. 5,400.
• Transport allowance: base Rs. 1,350 (Level 1, higher-TPTA, basic under Rs. 24,200) plus DA 1,350 x 0.60 = 810, so Rs. 2,160.
• Gross salary: 18,000 + 10,800 + 5,400 + 2,160 = Rs. 36,360.
• NPS (employee): 0.10 x (18,000 + 10,800) = Rs. 2,880.
• CGHS (Level 1): Rs. 250.
• CGEGIS (Group C): Rs. 30.
• Total deductions: 2,880 + 250 + 30 = Rs. 3,160.
• Net in-hand: 36,360 - 3,160 = Rs. 33,200.

The widget produces the same Rs. 33,200 for these inputs. No income tax is due on this pay under the new regime, whose rebate under Section 156 of the Income-tax Act 2025, formerly Section 87A, makes income up to Rs. 12 lakh tax-free, so the take-home stays Rs. 33,200. The government also puts Rs. 4,032 (14% of Rs. 28,800) into this employee’s NPS Tier-I account, which does not reduce the take-home figure.

Level 6, class Y city, other-city transport

Take a Level 6 employee at cell 1 (basic Rs. 35,400), living in a class Y city, with a transport allowance city outside the higher-TPTA annexure, DA at 60%, opting into NPS, CGHS and CGEGIS Group B.

• Basic pay: Rs. 35,400 (Level 6, cell 1).
• Dearness allowance: 35,400 x 0.60 = Rs. 21,240.
• House-rent allowance: 35,400 x 0.20 = Rs. 7,080, well above the class Y floor of Rs. 3,600, so Rs. 7,080.
• Transport allowance: base Rs. 1,800 (Level 3 to 8, other city) plus DA 1,800 x 0.60 = 1,080, so Rs. 2,880.
• Gross salary: 35,400 + 21,240 + 7,080 + 2,880 = Rs. 66,600.
• NPS (employee): 0.10 x (35,400 + 21,240) = Rs. 5,664.
• CGHS (Level 6): Rs. 450.
• CGEGIS (Group B): Rs. 60.
• Total deductions: 5,664 + 450 + 60 = Rs. 6,174.
• Net in-hand: 66,600 - 6,174 = Rs. 60,426. No income tax is due here either under the new regime, whose rebate under Section 156 of the Income-tax Act 2025, formerly Section 87A, covers income up to Rs. 12 lakh, well above this level, so the take-home stays Rs. 60,426.

The government adds Rs. 7,930 (14% of Rs. 56,640) to the NPS Tier-I account, outside the take-home figure.

Level 10, class X metro, higher-TPTA transport

Take a Level 10 officer at cell 1 (basic Rs. 56,100) in a class X metro, in a higher-TPTA city, DA at 60%, opting into NPS, CGHS and CGEGIS Group A.

• Basic pay: Rs. 56,100 (Level 10, cell 1).
• Dearness allowance: 56,100 x 0.60 = Rs. 33,660.
• House-rent allowance: 56,100 x 0.30 = Rs. 16,830 (the class X floor of Rs. 5,400 does not bite).
• Transport allowance: base Rs. 7,200 (Level 9 and above, higher-TPTA) plus DA 7,200 x 0.60 = 4,320, so Rs. 11,520.
• Gross salary: 56,100 + 33,660 + 16,830 + 11,520 = Rs. 1,18,110.
• NPS (employee): 0.10 x (56,100 + 33,660) = Rs. 8,976.
• CGHS (Level 10): Rs. 650.
• CGEGIS (Group A): Rs. 120.
• Total deductions: 8,976 + 650 + 120 = Rs. 9,746.
• Net in-hand: 1,18,110 - 9,746 = Rs. 1,08,364. Under the new tax regime this income attracts about Rs. 7,050 a month in income tax, so the take-home the calculator shows is about Rs. 1,01,314.

The government contributes Rs. 12,566 (14% of Rs. 89,760) to the NPS Tier-I account.

Level 11, class Y city, other-city transport

An officer at Level 11 draws a basic pay of Rs. 67,700. Dearness allowance at 60% adds Rs. 40,620. House-rent allowance in a class Y city is 20% of basic pay, Rs. 13,540. Transport allowance at Level 11 in a city that is not a higher-transport-allowance city is Rs. 3,600, plus 60% dearness allowance on it of Rs. 2,160, so Rs. 5,760. Gross pay is Rs. 1,27,620. The NPS deduction is 10% of basic pay plus DA, Rs. 10,832; CGHS at this level is Rs. 650; and CGEGIS for a Group A officer is Rs. 120, so the standard deductions are Rs. 11,602 and the net before income tax is Rs. 1,16,018. Under the new tax regime this income attracts about Rs. 8,534 a month in income tax, so the take-home the calculator shows is about Rs. 1,07,484. The government adds Rs. 15,165 (14% of Rs. 1,08,320) to the NPS Tier-I account.

Level 13, class Z town, other-city transport

Take a Level 13 officer at cell 1 (basic Rs. 1,23,100) posted in a class Z town, with a transport allowance city outside the annexure, DA at 60%, opting into NPS, CGHS and CGEGIS Group A.

• Basic pay: Rs. 1,23,100 (Level 13, cell 1).
• Dearness allowance: 1,23,100 x 0.60 = Rs. 73,860.
• House-rent allowance: 1,23,100 x 0.10 = Rs. 12,310 (the class Z floor of Rs. 1,800 does not bite).
• Transport allowance: base Rs. 3,600 (Level 9 and above, other city) plus DA 3,600 x 0.60 = 2,160, so Rs. 5,760.
• Gross salary: 1,23,100 + 73,860 + 12,310 + 5,760 = Rs. 2,15,030.
• NPS (employee): 0.10 x (1,23,100 + 73,860) = Rs. 19,696.
• CGHS (Level 13): Rs. 1,000.
• CGEGIS (Group A): Rs. 120.
• Total deductions: 19,696 + 1,000 + 120 = Rs. 20,816.
• Net in-hand: 2,15,030 - 20,816 = Rs. 1,94,214. Under the new tax regime this income attracts about Rs. 28,739 a month in income tax, so the take-home the calculator shows is about Rs. 1,65,475.

The government adds Rs. 27,574 (14% of Rs. 1,96,960) to the NPS Tier-I account.

Across these five examples the transport allowance base rises from Rs. 1,350 to Rs. 7,200 with the pay-level band and city type, HRA tracks the city class rather than the pay level, and the NPS deduction grows in step with basic pay plus DA.

Pay and allowances at every cell of every level

The tables below give basic pay at all 540 cells of the 7th CPC pay matrix as it stands after amendment, and what each cell earns in dearness allowance, house rent allowance in an X, Y or Z class city, and transport allowance. Every figure is computed from the same data the calculator uses, so the printed tables and the live tool cannot disagree.

Basic pay comes from Part A of the Schedule to the CCS (Revised Pay) Rules, 2016, notified as G.S.R. 721(E) on 25 July 2016. The matrix prints 18 levels in 19 columns, Level 13A sitting between Level 13 and Level 14. Levels 1 to 10 carry 40 cells each; the columns shorten above that, to 39 in Level 11, 34 in Level 12, 20 in Level 13, 18 in Level 13A, 15 in Level 14, 8 in Level 15 and 4 in Level 16. Levels 17 and 18 are single fixed cells of Rs. 2,25,000 and Rs. 2,50,000 and carry no annual increment.

The count of 540 is the amended matrix, not the one first notified. As published in 2016, Level 13 ran 21 cells from Rs. 1,18,500 to Rs. 2,14,100, giving 541 in all. The CCS (Revised Pay) (Amendment) Rules, 2017, G.S.R. 592(E) of 15 June 2017, substituted that column with the present 20 cells from Rs. 1,23,100 to Rs. 2,15,900. Department of Expenditure Office Memorandum No. 4-6/2017-IC/E-III(A) dated 28 September 2017 records that the substitution takes effect from 1 January 2016 and that the original Level 13 became non-existent ab initio, and warns at paragraph 7 that the fitment factor for Level 13 remains 2.57, so pay fixed at 2.67 is contrary to the Rules and recoverable. Only the index of rationalisation moved, from 2.57 to 2.67.

Each cell down a column is the cell above it multiplied by 1.03 and rounded to the nearest hundred rupees, with an exact half rounded up. Five transitions in the whole matrix land on an exact half, at Level 2 cell 21, Level 3 cell 18, Level 5 cell 34, Level 10 cell 7 and Level 13A cell 3, and each of the five rounds up. The cell is not rounded up to the next hundred in the general case, which is the most repeated error about the matrix: Level 3 computes to Rs. 21,742 and prints as Rs. 21,700, and Level 7 computes to Rs. 44,907 and prints as Rs. 44,900.

No instrument prescribes the rounding. Rule 9 of the CCS (Revised Pay) Rules, 2016, headed “Increments in Pay Matrix”, says only that the increment is as specified in the vertical cells of the applicable level, and illustrates it with Rs. 32,300 in Level 4 moving to Rs. 33,300. It states no percentage and no arithmetic at all. The rate of 3% is in the 7th CPC report at paragraphs 5.1.21 and 5.1.38, and neither Chapter 5.1 nor the Schedule carries a rounding note. The convention is observable in the printed Schedule and inferred from it, as the pay matrix article sets out.

Gross in the last column is basic pay plus dearness allowance plus X class house rent allowance plus transport allowance including the dearness allowance paid on it. It is before any deduction. For Y or Z class gross, substitute the house rent allowance column for that city class.

Common mistakes and edge cases

The HRA floor cannot bind at the current rates. Paragraph 2 of Office Memorandum No. 2/5/2017-E.II(B) dated 7 July 2017 sets a floor of Rs. 5,400, Rs. 3,600 and Rs. 1,800 for X, Y and Z, and the allowance is the greater of the floor and the percentage. At the 30/20/10 slab now in force those three figures are exactly 30%, 20% and 10% of Rs. 18,000, which is the lowest cell in the matrix, so the floor meets the percentage precisely at Level 1 cell 1 and is overtaken from cell 2 upward. Checked against all 540 cells in all three city classes, there is no cell at which the floor exceeds the percentage. The floor was drafted for the 24/16/8 slab, where it did bind, and it becomes live again only if the percentage rates are ever cut. If your house rent allowance looks pinned to a floor figure, the cause is the city class or the basic pay, not the floor.

The transport allowance special provision for Level 1 and 2. An employee in Level 1 or Level 2 whose basic pay is Rs. 24,200 or more draws the Level 3 to 8 transport base (Rs. 3,600 in a higher-TPTA city or Rs. 1,800 elsewhere), not the Rs. 1,350 or Rs. 900 that the pay band would otherwise give (OM No. 21/5/2017-E.II(B) dated 7 July 2017). In Level 2 this crossing happens at cell 8 (basic Rs. 24,500), so two employees in the same level and city can draw different transport allowance purely because one has crossed Rs. 24,200. Set the level and cell correctly and the calculator applies the higher base automatically.

DA changes every six months, so a saved figure goes stale. A take-home number computed at 58% is wrong for a pay slip dated after 1 January 2026, when the rate became 60%. Two derived figures also move: transport allowance, which carries DA on its base, and the NPS deduction, which is a percentage of basic pay plus DA. House-rent allowance is already at its top 30/20/10 slab and does not rise further with DA. If you are checking an older slip, set the DA percentage that applied in that month rather than the default.

NPS, UPS and OPS are not the same deduction. Employees who joined on or after 1 January 2004 are under the National Pension System and see the 10% employee contribution deducted. Those who exercised the Unified Pension Scheme option, available from 1 April 2025, also have 10% deducted, so their take-home matches. Employees still under the Old Pension Scheme have no NPS line; their compulsory saving is the General Provident Fund at a rate they choose, which this calculator does not model. If you are on OPS, untick the NPS or UPS box; the calculator does not model the General Provident Fund subscription.

Income tax is computed for both regimes. Two employees on identical gross pay can owe very different tax depending on whether they use the new default regime or the old one, how much they invest under Chapter VIII, the standard deduction, and the rebate in Section 156 of the Income-tax Act 2025, formerly Section 87A of the repealed Income-tax Act 1961. The calculator computes income tax for the financial year 2026-27 under whichever regime you select. The new regime applies the Rs. 75,000 standard deduction and makes income up to Rs. 12 lakh tax-free through that rebate, Section 202(2)(a)(xii) having removed the Chapter VIII deductions from the default computation. The old regime applies the Rs. 50,000 standard deduction and the deductions you enter: Section 123 read with Schedule XV, Section 124(3), Section 126, the home-loan interest under Section 22(1)(b) with Section 21(6), and the house-rent-allowance exemption. That exemption is the least of the allowance received, the rent paid over 10% of basic pay plus dearness allowance, and 50% of the same figure in a listed city or 40% elsewhere. Rule 279 of the Income-tax Rules, 2026, notified on 20 March 2026 by Notification No. 22/2026, G.S.R. 198(E), lists eight cities from 1 April 2026: Delhi, Mumbai, Kolkata, Chennai, Bengaluru, Hyderabad, Pune and Ahmedabad. Because the calculator models the financial year 2026-27, the eight-city list is the one it applies; the HRA exemption article sets out the four-city position that still governs the financial year 2025-26 return. The employer’s 14% NPS contribution is tax-neutral under Section 124(1)(a), formerly section 80CCD(2), in either regime, because Section 202(2)(a)(xii) carves Sections 124(1) and 124(2) out of the Chapter VIII exclusion. Professional tax is a state levy, absent in Delhi, Uttar Pradesh and Haryana, and capped at Rs. 2,500 a year where it applies.

Senior officers with a car option. Officers of Level 14 and above who are entitled to a government car may take the car or Rs. 15,750 plus DA in lieu, instead of the standard transport allowance (OM No. 21/5/2017-E.II(B)). The calculator uses the standard band figure, so add the difference by hand if you have taken the in-lieu amount. Physically disabled employees, as defined in the order, draw transport allowance at double the normal rate subject to a floor, which is also outside the standard bands.

Rounding and how figures are presented

Every figure is presented in rupees and rounded to the nearest rupee for display. The pay matrix itself is fixed in whole rupees, so basic pay never carries paise. Dearness allowance, HRA and the DA component of transport allowance are computed on the exact basic pay and then shown to the nearest rupee, which is how a pay slip reads. Departmental practice on the exact rounding of a single allowance can differ by a rupee in either direction, so treat the net figure as accurate to within a rupee or two rather than to the last paisa. Money is grouped the Indian way, with a comma after the thousands and then every two digits (Rs. 1,23,100, not Rs. 123,100). The employer NPS contribution of 14% is shown for information and never subtracted from the take-home total.

How to use the calculator

Set your pay level and then your pay stage; the stage dropdown shows the exact basic pay for each cell, so you can match the figure on your pay slip. Choose your HRA city class and your transport allowance city type. Leave the dearness allowance at 60% unless you are modelling a different period. Tick the deductions that apply and pick your CGEGIS group. Add a professional-tax figure if it applies in your state, and pick your income-tax regime; choosing the old regime reveals fields for your Chapter VIII deductions. The breakdown updates as you type, listing each allowance and each deduction on its own row with the running gross, total deductions and net in-hand.

The 8th Pay Commission is not yet in force

The 8th Central Pay Commission was announced on 16 January 2025 and formally constituted on 3 November 2025 under Justice Ranjana Prakash Desai, but it has not submitted a report and has not been implemented. Its report is due by 3 May 2027, being 18 months from constitution, which the Government confirmed in its answer to Rajya Sabha Unstarred Question No. 1036 on 28 July 2026. No fitment factor exists: the National Council (JCM) Staff Side demanded 3.833 in its memorandum of 14 April 2026, brokerage and analyst estimates cluster at about 1.83 to 2.46, and the 2.86 still widely reprinted is an earlier verbal staff-side position that the memorandum superseded. Each is a demand or a projection, not a decision. Until the government notifies revised pay rules, the 7th CPC structure in this calculator is the one that governs your salary, and the 8th CPC salary calculator projects a revised basic pay and in-hand figure for any factor you choose.

External references

• Department of Expenditure, Ministry of Finance
• Report of the Seventh Central Pay Commission
• Department of Expenditure, orders and circulars
• Department of Personnel and Training
• Income Tax Department
• Controller General of Defence Accounts

Related Articles

• 7th Central Pay Commission
• 8th Central Pay Commission
• Pay matrix
• Pay fixation
• Dearness allowance
• House-rent allowance
• Transport allowance
• National Pension System
• Unified Pension Scheme
• Old Pension Scheme
• Central Government Health Scheme
• Central Government Employees Group Insurance Scheme
• Central Pay Commission
• Department of Expenditure
• Income tax for salaried employees