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 Section 80 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 per cent 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 per cent on 1 January 2016 with a real pay rise of about 14.29 per cent. An annual increment of 3 per cent 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 per cent 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 per cent that had applied from 1 July 2025. The calculator defaults to 60 per cent 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 per cent from 1 January 2024, 53 per cent from 1 July 2024, 55 per cent from 1 January 2025, 58 per cent from 1 July 2025 and 60 per cent 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 per cent 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 per cent; the 50 per cent crossing happened on 1 January 2024, so the 30/20/10 slab, which is the top slab, is in force at DA 60 per cent 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 per cent of basic pay plus dearness allowance, and the government adds 14 per cent 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 per cent 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 per cent 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 per cent, 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 Section 87A rebate 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 per cent 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 per cent, 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 Section 87A rebate 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 per cent 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 per cent, 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 per cent 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 per cent adds Rs. 40,620. House-rent allowance in a class Y city is 20 per cent 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 per cent dearness allowance on it of Rs. 2,160, so Rs. 5,760. Gross pay is Rs. 1,27,620. The NPS deduction is 10 per cent 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 per cent 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 per cent, 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 per cent 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.

Common mistakes and edge cases

The HRA floor only bites at the bottom. The floor of Rs. 5,400 (class X), Rs. 3,600 (class Y) or Rs. 1,800 (class Z) is the greater of the percentage and the floor, so it changes the answer only when the percentage falls below it. At the class X rate of 30 per cent, 30 per cent of Rs. 18,000 is exactly Rs. 5,400, so the floor and the percentage meet at the very bottom of Level 1 and the percentage takes over from cell 2 up. In class Y and Z the floor is reached only in the lowest cells of Level 1. From the Level 6 example onward the floor never applies, so if your HRA looks pinned to the floor above the entry cells, recheck the city class.

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 per cent is wrong for a pay slip dated after 1 January 2026, when the rate became 60 per cent. 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 per cent employee contribution deducted. Those who exercised the Unified Pension Scheme option, available from 1 April 2025, also have 10 per cent 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 VI-A, the standard deduction, and the Section 87A rebate. 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 the Section 87A rebate. The old regime applies the Rs. 50,000 standard deduction and the deductions you enter, section 80C, 80CCD(1B), 80D, the home-loan interest under section 24(b) and the house-rent-allowance exemption. The employer’s 14 per cent NPS contribution is tax-neutral under section 80CCD(2) in either regime. 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 per cent 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 per cent 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 VI-A 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. Figures being discussed for its fitment factor (1.92, 2.28, 2.57 or 2.86) are projections, not decisions. Until the government notifies revised pay rules, the 7th CPC structure in this calculator is the one that governs your salary.

See also

• 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