Take-home salary of central government employees

Take-home salary is the amount a central government employee receives in the bank each month, the gross salary less the compulsory deductions. The gross is basic pay from the pay matrix under the Central Civil Services (Revised Pay) Rules, 2016, plus dearness allowance at 60% of basic pay from 1 January 2026, house rent allowance at 30%, 20% or 10% of basic pay by city class, and transport allowance with dearness allowance on top. The deductions are the National Pension System contribution of 10% of basic pay plus dearness allowance, the Central Government Health Scheme contribution, the group-insurance premium, income tax deducted at source, and professional tax in the states that levy it.

For a Level 7 employee at the entry cell of Rs. 44,900 posted in Delhi, the gross is Rs. 91,070 a month and the take-home is Rs. 83,176, with no income tax due. The pension contribution accounts for Rs. 7,184 of the Rs. 7,894 gap. That proportion holds across the structure: at every level, the pension line is the deduction that matters and the rest are small.

This article sets out each component of the gross with its governing order, each deduction with its amount and authority, a worked example from basic pay to bank credit, a computed table across nine pay levels, the level at which income tax first bites, how a dearness-allowance revision and the city of posting change the figure, and how the take-home differs for an employee on the Unified Pension Scheme or the Old Pension Scheme. The 7th CPC salary calculator performs the whole computation for a chosen level, cell and city.

The gross salary

The gross salary of a central government employee is basic pay plus dearness allowance plus house rent allowance plus transport allowance, and for most employees there is nothing else in it.

Basic pay is the cell of the pay matrix fixed by the employee’s level and stage, running from Rs. 18,000 at the Level 1 entry cell to Rs. 2,50,000 at Level 18. Every other component is computed on it or added to it. The matrix was notified as G.S.R. 721(E) on 25 July 2016 and an annual increment of 3% moves the employee one cell up the level each year, so the entry cell figures used through this article are the floor of each level rather than what a serving employee at that level usually draws.

Dearness allowance is 60% of basic pay with effect from 1 January 2026, under Department of Expenditure Office Memorandum No. 1/1(i)/2026-E.II(B) dated 22 April 2026. It is revised twice a year against the All India Consumer Price Index for Industrial Workers, and it is the component that moves most often.

House rent allowance is 30% of basic pay in an X class city, 20% in a Y class city and 10% in a Z class city, for an employee who does not occupy government accommodation. The rates rose to 30, 20 and 10 on 1 January 2024 under the pre-authorised escalation in Office Memorandum No. 2/5/2017-E.II(B) dated 7 July 2017, triggered when dearness allowance crossed 50%. Entitlement is governed separately, by the master Office Memorandum No. 2/4/2022-E.II(B) dated 30 December 2022.

Transport allowance is a flat monthly figure by pay level with dearness allowance added on it, set by Office Memorandum No. 21/5/2017-E.II(B) dated 7 July 2017. In the 19 specified higher transport allowance cities it is Rs. 7,200 for Level 9 and above, Rs. 3,600 for Levels 3 to 8 and Rs. 1,350 for Levels 1 and 2; elsewhere the figures are Rs. 3,600, Rs. 1,800 and Rs. 900. At 60% dearness allowance the Rs. 3,600 slab is credited as Rs. 5,760. An employee in Level 1 or Level 2 whose basic pay has reached Rs. 24,200 is paid at the Levels 3 to 8 rate instead.

Two of the four components move with the dearness-allowance rate and two do not. Dearness allowance is a percentage of basic pay, and transport allowance carries dearness allowance on its fixed figure, so a revision raises the gross through both. House rent allowance carries no dearness allowance and changes only when basic pay changes or the percentage itself is revised.

Some employees draw further allowances on top: non-practising allowance for medical officers, military service pay for the defence services, or a duty allowance tied to the post. Those are additions to the standard four and are not part of the build-up described here.

Every deduction, with its amount and authority

Five deductions reduce a central government salary, and the pension contribution is larger than the other four put together at every pay level.

The pension contribution is 10% of basic pay plus dearness allowance for an employee on the National Pension System or the Unified Pension Scheme. The central government’s own contribution, 14% to the individual corpus under NPS and 18.5% in total under the Unified Pension Scheme, is credited to the pension account and never passes through the salary, so it is not a deduction.

The CGHS contribution entitles the employee and dependants to the Central Government Health Scheme. The slab is set by pay level, not by basic pay, and the four figures have stood since 1 February 2017. Ward entitlement in an empanelled hospital is decided separately, by monthly basic pay rather than by level, so an employee can move ward category without the contribution changing.

The group-insurance premium under the Central Government Employees Group Insurance Scheme is the smallest line on the pay slip. A Group C employee pays Rs. 30 a month for Rs. 30,000 of cover, figures set on 1 January 1990 and unchanged since. The 7th Central Pay Commission recommended raising the subscription to Rs. 5,000, Rs. 2,500 and Rs. 1,500 for cover of Rs. 50 lakh, Rs. 25 lakh and Rs. 15 lakh; the Cabinet declined the increase on 29 June 2016 and the 1990 rates continue. Of each rupee subscribed, 70% builds a savings fund returned on retirement and 30% buys the insurance cover.

Income tax is deducted by the Drawing and Disbursing Officer, who estimates the employee’s tax for the whole year and deducts it at the average rate across twelve months rather than as a flat percentage of each month’s pay. Section 192 of the Income-tax Act 1961 governed this until 31 March 2026 and Section 392 of the Income-tax Act, 2025 governs salary paid on or after 1 April 2026; the method is unchanged and only the numbering moved. Full treatment is in TDS on salary.

Professional tax is a state levy under Article 276 of the Constitution, not a central one, so it appears only where the state of posting imposes it. Article 276(2) caps it at Rs. 2,500 per person per year, a ceiling raised from Rs. 250 by the 60th Constitutional Amendment in 1988 and unchanged since. At the maximum it costs about Rs. 208 a month.

A worked example at Level 7

A Level 7 employee at the entry cell of Rs. 44,900 posted in Delhi and covered by the National Pension System takes home Rs. 83,176 a month, against a gross of Rs. 91,070, with no income tax due.

The gross builds up as follows. Basic pay is Rs. 44,900. Dearness allowance at 60% is Rs. 26,940. House rent allowance at 30% of basic pay, Delhi being an X class city, is Rs. 13,470. Transport allowance at the Levels 3 to 8 slab of Rs. 3,600, Delhi being a higher transport allowance city, is credited with 60% dearness allowance as Rs. 5,760. The four add to Rs. 91,070 a month.

The deductions come off that. The National Pension System contribution is 10% of basic pay plus dearness allowance, that is 10% of Rs. 71,840, which is Rs. 7,184. The CGHS contribution at Level 7 is Rs. 650. The group-insurance premium, Level 7 falling in Group B, is Rs. 60. Delhi levies no professional tax. The three deductions total Rs. 7,894, leaving Rs. 83,176.

Income tax is nil at this figure. The annual gross is Rs. 10,92,840, and after the Rs. 75,000 standard deduction under Section 16(ia) the total income is Rs. 10,17,840, below the Rs. 12 lakh line at which the Section 87A rebate stops. The rebate cancels the slab tax entirely, so nothing is deducted at source and the Rs. 83,176 is the amount credited.

The same employee posted in a Z class city outside the higher transport allowance list draws house rent allowance of Rs. 4,490 and transport allowance of Rs. 2,880, giving a gross of Rs. 79,210 and a take-home of Rs. 71,316, about Rs. 11,900 a month less on identical basic pay.

Take-home across the pay levels

The table below computes the whole build-up at the entry cell of nine pay levels, in an X class city that is also a higher transport allowance city, with dearness allowance at 60%, for an employee on the National Pension System with no other income and no old-regime election. It is a salary-calculator.in computation from the pay matrix, the four allowance and deduction orders cited above, and the new-regime slabs for the financial year 2026-27.

Two discontinuities in the table are worth naming, because both fall between adjacent levels and neither comes from basic pay. The gross jumps by Rs. 16,210 from Level 8 to Level 9 on a basic-pay difference of only Rs. 5,500, because transport allowance moves from the Rs. 3,600 slab to the Rs. 7,200 slab at Level 9 and carries 60% dearness allowance with it. And income tax appears for the first time at Level 9, taking Rs. 6,161 a month, so the take-home rises by Rs. 9,169 where the gross rose by Rs. 16,210.

The ratio of take-home to gross falls steadily up the structure: 91% at Level 1, 91% at Level 7, 86% at Level 9 and 76% at Level 13. The pension contribution is a constant 10% of basic plus dearness allowance throughout, so the whole of the decline is income tax.

When income tax starts to reduce the take-home

Income tax first reduces a central government take-home at a gross salary of Rs. 1,06,250 a month, which is Rs. 12.75 lakh a year, under the default new regime and assuming salary is the employee’s only income.

The arithmetic behind that figure is exact rather than approximate. The Rs. 75,000 standard deduction under Section 16(ia) brings a Rs. 12.75 lakh salary to a total income of Rs. 12 lakh. The slab tax on Rs. 12 lakh under the new regime is Rs. 60,000, being nil on the first Rs. 4 lakh, Rs. 20,000 at 5% on the next Rs. 4 lakh and Rs. 40,000 at 10% on the next Rs. 4 lakh. The rebate under Section 87A of the Income-tax Act 1961, renumbered Section 156 of the Income-tax Act, 2025, is capped at Rs. 60,000 and cancels that tax precisely. The two figures were set to match, which is why the Rs. 12 lakh line is a hard edge and not a rounded one.

Above it, marginal relief limits the damage for a short distance. Where total income crosses Rs. 12 lakh the tax is capped at the amount by which income exceeds Rs. 12 lakh, so an employee at a total income of Rs. 12,10,000 pays Rs. 10,000 plus 4% cess rather than the Rs. 61,500 the slabs would produce. The relief shrinks as income rises and runs out at a total income of Rs. 12,70,588, which is a gross salary of Rs. 13,45,588 a year or Rs. 1,12,132 a month. On the entry cells, Level 9 sits at a total income of Rs. 12,73,920 and clears the taper point by Rs. 3,332, so marginal relief gives a Level 9 employee nothing.

Two adjustments matter for a government employee in particular. The government’s 14% contribution to the pension account is included in salary under Section 17(1)(viii) and then deducted under Section 80CCD(2), so it is neutral: it does not raise the tax and it does not lower it, and it does not push an employee below the Rs. 12 lakh line. And house rent allowance, which is a large part of the gross in an X class city, carries no exemption under the new regime, so the whole of it is taxed. An employee electing the old regime can claim the house rent allowance exemption under Section 10(13A), Section 80C, and the extra Rs. 50,000 under Section 80CCD(1B), and the comparison is set out in old vs new tax regime.

Because the tax is estimated across the year and spread over the months, the monthly deduction is not stable. A dearness-allowance arrear, an increment, or a declaration filed late all make the Drawing and Disbursing Officer recompute the annual figure and recover the difference over the months remaining, so the amount credited can fall part way through the year without the gross changing. Full treatment is in income tax for government employees.

Take-home under the Unified Pension Scheme

An employee who opted for the Unified Pension Scheme takes home exactly the same amount as one on the National Pension System at the same pay, because the employee contribution is 10% of basic pay plus dearness allowance under both.

The difference sits on the government side and never reaches the pay slip. Regulation 6(1) of the PFRDA (Operationalisation of the Unified Pension Scheme) Regulations, 2025 fixes the employee contribution at 10%, regulation 6(2) requires the central government to match it with an equal credit to the individual account, and regulation 7(1)(i) adds a further central contribution estimated at 8.5% of the aggregate basic pay and dearness allowance of all subscribers to a separate pool corpus. The government’s total is therefore 18.5%, of which 10% reaches the individual corpus against 14% under plain NPS. None of the three figures is a deduction from salary.

The Unified Pension Scheme has been operative since 1 April 2025 and its option window closed on 30 November 2025, with 1,18,195 subscribers enrolled as at 19 July 2026. An employee choosing between the two schemes is choosing between retirement outcomes, not between monthly take-home figures, and the OPS vs NPS vs UPS calculator compares them on that basis.

Take-home for an Old Pension Scheme employee

An employee on the Old Pension Scheme has no pension deduction at all, because the scheme is non-contributory, and takes home more or less than an NPS colleague depending on how much is subscribed to the General Provident Fund.

Rule 8 of the General Provident Fund (Central Services) Rules, 1960 sets the minimum subscription at 6% of emoluments and leaves the amount above that to the subscriber, fixed in whole rupees and deducted monthly. A Level 7 employee subscribing the 6% minimum on emoluments of Rs. 71,840 pays Rs. 4,310 a month against the Rs. 7,184 an NPS colleague pays, and takes home about Rs. 2,870 more. The same employee subscribing 20% pays Rs. 14,368 and takes home Rs. 7,180 less. The comparison therefore has no single answer.

The General Provident Fund amount is also not a cost in the way the pension contribution is. It is returned to the employee with interest, currently 7.1% a year compounded quarterly, and can be drawn on through advances and withdrawals during service, whereas the National Pension System contribution is locked until exit and 40% of the corpus must buy an annuity. Old Pension Scheme employees are a shrinking group: the scheme was closed to those who joined on or after 1 January 2004, so the remaining cohort is the pre-2004 entrants and those brought back into it by later orders.

How a dearness-allowance revision changes the take-home

A dearness-allowance revision raises the take-home by 90% of the increase on basic pay plus the whole of the increase on transport allowance, because the pension contribution takes 10% of the first and none of the second.

The mechanism is worth stating exactly. Dearness allowance on basic pay rises by basic pay multiplied by the increase in percentage points. The National Pension System deduction, being 10% of basic pay plus dearness allowance, rises by a tenth of that. Transport allowance carries dearness allowance too, and no pension contribution is computed on transport allowance, so the increase there passes through in full. House rent allowance carries no dearness allowance and does not move.

For the Level 7 employee above, a rise of three percentage points from 60% to 63% adds Rs. 1,347 of dearness allowance on basic pay of Rs. 44,900 and Rs. 108 on transport allowance of Rs. 3,600, a gross gain of Rs. 1,455. The pension deduction rises by Rs. 135. The take-home rises by Rs. 1,320 a month, or 91% of the gross increase, before any income tax. Where the employee is above the Rs. 12 lakh line the tax on the increase reduces the gain further, at 15% in the band immediately above it.

Revisions are notified with a lag of two to four months behind the effective date, so the first credit at a new rate usually carries arrears for the intervening months as well, and the DA arrears calculator works out that amount. Arrears are taxed in the year of receipt, with relief available under Section 89, renumbered Section 157 of the Income-tax Act 2025, where they push the employee into a higher slab than applied in the years they relate to.

How the city of posting changes the take-home

The city of posting changes the take-home through house rent allowance and transport allowance only; basic pay, dearness allowance and every deduction stay the same wherever the employee is posted.

House rent allowance is the larger of the two. For the Level 7 employee on basic pay of Rs. 44,900, it is Rs. 13,470 in an X class city, Rs. 8,980 in a Y class city and Rs. 4,490 in a Z class city, a spread of Rs. 8,980 a month between the top and the bottom. The classification is fixed by the city classification for HRA order and follows the census population of the urban agglomeration.

Transport allowance adds a smaller difference and follows a different list. The 19 higher transport allowance cities named in the annexure to Office Memorandum No. 21/5/2017-E.II(B) are not the X class cities: a city can qualify for the higher transport allowance rate while being classified Y for house rent allowance. For a Level 7 employee the difference is Rs. 5,760 against Rs. 2,880, that is Rs. 2,880 a month.

An employee comparing two postings on take-home alone is therefore comparing at most about Rs. 11,900 a month at Level 7, and the whole of it comes from two allowances that are meant to meet the higher cost of the larger city. The salary by pay level calculator shows the figure for any level and city combination.

Government accommodation and the licence fee

An employee allotted General Pool Residential accommodation takes home less, not more, because house rent allowance stops and a licence fee is recovered from the salary in addition.

Paragraph 4.1 of the master Office Memorandum No. 2/4/2022-E.II(B) dated 30 December 2022 bars house rent allowance to an employee occupying government accommodation, and the allowance ceases from the date the accommodation is handed over in habitable condition. Refusing an allotment does not preserve the allowance: it ceases from the date of the allotment refused. On top of that, a licence fee, the standard rent fixed by the Directorate of Estates, is recovered monthly.

For the Level 7 employee in Delhi that is a reduction of Rs. 13,470 in the gross plus the licence fee in the deductions, set against the market rent no longer paid. Whether the employee is better off is a question about the local rental market, not about the pay rules. A separate point is often confused with this one: an employee who owns the house they live in draws house rent allowance in full, because none of the disqualifying conditions turns on rent actually being paid. The income-tax exemption under Section 10(13A) does require rent to be paid, which is why the two diverge.

Gross salary, cost to government, and take-home

Three different figures describe the same post and are routinely confused: the gross is what the employee earns before deductions, the take-home is what reaches the bank, and the cost to government is higher than either.

The cost to government includes amounts that never appear on the pay slip. The 14% employer contribution to the National Pension System, or 18.5% under the Unified Pension Scheme, is the largest. Beyond it sit the eventual retirement gratuity capped at Rs. 25 lakh, the leave encashment payable at retirement, the government’s share of the CGHS establishment, and, for a pre-2004 employee, the whole future pension liability carried on the budget rather than in a fund.

For the Level 7 employee the three figures are Rs. 91,070 gross, Rs. 83,176 take-home, and a cost to government of about Rs. 1,01,128 a month once the 14% pension contribution of Rs. 10,058 is added, before any of the deferred items. A private-sector cost-to-company offer bundles employer costs into one headline number, so comparing a cost-to-company figure against a government gross understates the government post by roughly the employer contribution, and comparing it against the take-home understates it further.

Take-home during suspension and leave without pay

A suspended government servant draws subsistence allowance instead of pay, and an employee on extraordinary leave draws nothing at all.

Under Fundamental Rule 53, a suspended employee receives subsistence allowance at the rate of leave salary on half pay, which is half of the pay drawn immediately before suspension, plus dearness allowance computed on that reduced figure and the house rent allowance drawn before suspension. The rate is reviewed after three months and may be increased or decreased by up to 50%. Payment is conditional on a certificate that the employee is not engaged in any other employment. For the Level 7 employee that is roughly Rs. 22,450 of half pay plus Rs. 13,470 of dearness allowance on it and Rs. 13,470 of house rent allowance, before deductions. On reinstatement the pay for the suspension period is settled under Fundamental Rule 54.

Extraordinary leave under Rule 32 of the CCS (Leave) Rules, 1972 carries no leave salary whatever. The employee stays on the rolls and the post is held, but nothing is paid for the days spent on it, so a month wholly on extraordinary leave produces no credit. Half pay leave under Rule 29 pays half the leave salary with dearness allowance on the reduced amount, and earned leave pays in full.

Recoveries beyond the standard deductions

Beyond the five standard deductions, a pay slip can carry recoveries that are specific to the individual and explain most of the difference between a calculated figure and the amount credited.

The commonest are the repayment instalments of an advance, chiefly the house building advance and the festival advance, which run for a fixed number of months until the principal and then the interest are cleared. Recovery of an earlier overpayment is the next, governed by the limits the Supreme Court set on recovering from employees of the lower grades. A court attachment of salary in execution of a decree, a recovery ordered under the CCS (CCA) Rules, 1965 as the penalty of recovery from pay, the licence fee for government accommodation, and voluntary deductions such as an insurance premium or a co-operative society subscription all appear in the same block.

None of these is part of the pay structure and none of them is predictable from the pay level, which is why a calculator produces the entitlement and the pay slip produces the credit. The two are reconciled through the last pay certificate when an employee is transferred and through the no demand certificate at retirement.

Take-home on promotion

Promotion raises the take-home through basic pay and everything computed on it, and the increase is larger than the difference in basic pay alone.

On promotion, pay is fixed under Rule 13 of the CCS (Revised Pay) Rules, 2016 by adding one increment in the existing level and placing the employee at the matching or next higher cell of the promoted level, the mechanics being set out in pay fixation on promotion. Dearness allowance at 60% and house rent allowance at the city percentage both rise with the new basic pay, and the pension deduction rises with them at 10%.

The step from Level 8 to Level 9 is the largest in the middle of the structure and shows why the level matters more than the basic-pay difference. The entry cells are Rs. 47,600 and Rs. 53,100, a difference of Rs. 5,500, but the gross rises from Rs. 96,200 to Rs. 1,12,410, because transport allowance in a higher transport allowance city moves from the Rs. 3,600 slab to the Rs. 7,200 slab and carries 60% dearness allowance on the increase. Against that, the promotion crosses the income-tax threshold and Rs. 6,161 a month of tax begins, so the take-home rises by Rs. 9,169 rather than the Rs. 16,210 the gross suggests.

Why a pay slip figure differs from a calculated one

A calculated take-home is the entitlement under the pay rules; the credit in the bank is that entitlement after everything specific to the individual, and six causes account for almost all of the difference.

The first is the cell. Every level has 40 cells and the entry cell is only the first, so an employee with several years in the level draws materially more than the figures in the table above. The second is professional tax, which applies in some states and not others, and at up to Rs. 2,500 a year shifts the monthly figure by up to Rs. 208. The third is the tax at source, which is an average of an estimate and moves whenever the estimate does, so an arrear paid in one month can raise the deduction for the rest of the year.

The fourth is government accommodation, which removes house rent allowance from the gross and adds a licence fee to the deductions. The fifth is a post-specific allowance outside the standard four, such as non-practising allowance at 20% of basic pay for a medical officer or a risk and hardship allowance cell rate, which no general calculator can know about. The sixth is a recovery: an advance instalment, an overpayment being clawed back, or a court attachment.

Checking a pay slip therefore means checking the earnings side against the pay level and city rules first, and treating an unexplained deduction as the thing to raise with the Drawing and Disbursing Officer, since the earnings side is governed by published orders and the deductions side is not.

Using the calculator

The computation from basic pay to take-home is what the 7th CPC salary calculator performs, taking the pay level and cell to fix basic pay and the city to fix the house rent allowance and transport allowance rates.

It applies the 60% dearness allowance from the single data layer that also drives the dearness allowance article, so the figure does not go stale between the two, and it deducts the 10% pension contribution together with the CGHS and group-insurance amounts to show both the gross and the take-home. Working the same arithmetic by hand, as in the example above, is what allows an employee to check a pay slip against the rules rather than against another calculator.

Three neighbouring tools cover the cases the salary calculator does not. The income tax calculator computes the annual liability under both regimes, the HRA exemption calculator covers the old-regime exemption under Section 10(13A), and the DA arrears calculator works out the arrear when a revision is notified late.

Take-home and the 8th Central Pay Commission

The take-home will change when the 8th Central Pay Commission reports and revised rules are notified, and no figure for it exists yet.

The Commission was constituted by gazette notification on 3 November 2025 and has been given 18 months to report, which runs to 3 May 2027. A new fitment factor applied to existing basic pay would raise every component computed on basic pay, dearness allowance, house rent allowance and the pension deduction together, and would reset dearness allowance to nil or a low figure that then climbs again against the price index. On the 7th CPC precedent, allowances were revised about 18 months after pay and without arrears, so the take-home would not move in a single step.

Until the Commission reports, the current pay matrix, the 60% dearness allowance, and the allowance and deduction orders cited on this page determine the take-home. The 2.86 fitment factor in circulation is a staff-side position stated in negotiation, not a projection by the Commission or the Department of Expenditure, so any 8th CPC take-home built on it is an assumption and not an entitlement.

Related Articles

• Pay matrix
• Dearness allowance
• House rent allowance
• Transport allowance
• City classification for HRA
• Non-practising allowance
• Military service pay
• Risk and hardship allowance
• Allowances for central government employees
• Special Duty Allowance
• Travelling allowance (TA)
• Honorarium and fee
• National Pension System
• Unified Pension Scheme
• Old Pension Scheme
• Central government pension
• General Provident Fund
• NPS tax benefits
• Gratuity for central government employees
• Central Government Health Scheme
• CGHS contribution and ward entitlement
• Central Government Employees Group Insurance Scheme
• Professional tax
• Income tax for government employees
• Income-tax Act, 2025
• TDS on salary
• Advance tax
• Standard deduction
• Section 87A rebate
• Old tax regime
• Old vs new tax regime
• Drawing and Disbursing Officer
• Government accommodation
• Directorate of Estates
• Subsistence allowance
• Extraordinary leave
• Half pay leave
• Earned leave
• House building advance
• Festival advance
• Last pay certificate
• No demand certificate
• CCS (CCA) Rules, 1965
• CCS (Revised Pay) Rules, 2016
• Pay fixation on promotion
• Annual increment
• Minimum pay
• Fitment factor
• 7th Central Pay Commission
• 8th Central Pay Commission
• Central government employees in India
• Department of Expenditure
• Salary by pay level
• 7th CPC salary calculator
• Salary by pay level calculator
• Income tax calculator
• HRA exemption calculator
• DA arrears calculator
• OPS vs NPS vs UPS calculator
• Children Education Allowance

External references

• Department of Expenditure, Ministry of Finance
• Department of Personnel and Training
• Central Government Health Scheme
• Pension Fund Regulatory and Development Authority
• National Pension System Trust
• Income Tax Department
• Directorate of Estates, Ministry of Housing and Urban Affairs

References

1. Central Civil Services (Revised Pay) Rules, 2016, notified as G.S.R. 721(E) on 25 July 2016: the pay matrix, Rule 13 on pay fixation on promotion.
2. Ministry of Finance, Department of Expenditure, Office Memorandum No. 1/1(i)/2026-E.II(B), dated 22 April 2026, on dearness allowance at 60% of basic pay from 1 January 2026.
3. Ministry of Finance, Department of Expenditure, Office Memorandum No. 2/5/2017-E.II(B), dated 7 July 2017, on house rent allowance rates, and Office Memorandum No. 2/4/2022-E.II(B), dated 30 December 2022, the master order on house rent allowance entitlement.
4. Ministry of Finance, Department of Expenditure, Office Memorandum No. 21/5/2017-E.II(B), dated 7 July 2017, on transport allowance rates and the 19 higher transport allowance cities.
5. Ministry of Finance, Department of Economic Affairs, Notification F. No. 5/7/2003-ECB & PR, dated 22 December 2003, and the Central Civil Services (Implementation of National Pension System) Rules, 2021, on the employee contribution of 10% of basic pay plus dearness allowance.
6. Pension Fund Regulatory and Development Authority (Operationalisation of the Unified Pension Scheme under the National Pension System) Regulations, 2025, regulations 6 and 7, on the 10% employee contribution and the 18.5% government contribution.
7. General Provident Fund (Central Services) Rules, 1960, Rule 8, on the minimum subscription of 6% of emoluments.
8. Ministry of Health and Family Welfare, Office Memorandum dated 9 January 2017, effective 1 February 2017, on the CGHS monthly contribution by pay level.
9. Central Government Employees Group Insurance Scheme, 1980, subscription rates in force from 1 January 1990.
10. Income-tax Act, 1961, Sections 16(ia), 17(1)(viii), 80CCD(2), 87A, 89 and 192, and the corresponding Sections of the Income-tax Act, 2025 (Act No. 30 of 2025) in force from 1 April 2026, namely Sections 156, 157 and 392.
11. Constitution of India, Article 276(2), on the Rs. 2,500 annual ceiling on professional tax.
12. Fundamental Rules 53 and 54, on subsistence allowance during suspension and the treatment of pay on reinstatement.