Estimation Disclaimer:
HRMS has not yet published its official rates for this phase in the portal. This calculator applies the exact mathematical formula that successfully reproduced the 2016–2019 HRMS statements to the rupee. Values shown are gross figures before income tax deductions. Ultimately, the figure generated by your Drawing and Disbursing Officer (DDO) via HRMS is final.
In Brief: Understanding the Arrear
According to Notification 3556-F(P2), DA arrears from April 1, 2008, to December 31, 2015, will be paid in a single instalment based on the AICPI (100% neutralisation) formula. Using the base year of 2007 (average AICPI 130.75), the applicable DA rates become 35% in 2011, 46% in 2012, 60% in 2013, 78% in 2014, and 89% in 2015.
Interestingly, between 2008 and 2010, the West Bengal government actually paid a *higher* DA percentage than the AICPI index demanded. Therefore, no arrears are generated for those specific initial years.
How the 2008–2015 DA Arrear is Calculated
- The Core Formula: DA % = (Average AICPI-IW of the previous calendar year ÷ 130.75 − 1) × 100. This is rounded to the nearest whole percent.
- 100% Neutralisation Explained: Dearness Allowance rises exactly in step with the All-India Consumer Price Index for Industrial Workers (base 2001 = 100) above its 2007 average of 130.75. This is the threshold at which ROPA 2009 pay carries zero DA.
- Annual Revision: The rate is revised strictly once a year every January based on the previous year’s average index, mirroring the process HRMS utilized for the 2016–2019 arrears.
- Arrear Equation: Monthly Arrear =
Round(Basic Pay × AICPI DA %)−Round(Basic Pay × DA Paid %). Basic pay refers to pay in the pay band plus grade pay under the ROPA 2009 structure. - Medical Officers (NPA): For doctors drawing Non-Practising Allowance, DA is calculated on Basic Pay plus NPA. NPA under ROPA 2009 is 25% of Pay in Band + Grade Pay (or 30% for WBMES).
- Pensioners: The exact same percentage rates apply to the basic pension as Dearness Relief (DR).
AICPI DA vs. State DA Paid (April 2008 – Dec 2015)
| Effective From | AICPI Base Used | AICPI DA % | WB DA Paid % | Percentage Gap | Central DA % (Ref) |
|---|---|---|---|---|---|
| Apr 2008 | 130.75 (2007) | 0% | 2% | −2% | 12% |
| Jun 2008 | 130.75 (2007) | 0% | 6% | −6% | 12% |
| Jul 2008 | 130.75 (2007) | 0% | 6% | −6% | 16% |
| Nov 2008 | 130.75 (2007) | 0% | 9% | −9% | 16% |
| Jan 2009 | 141.67 (2008) | 8% | 9% | −1% | 22% |
| Mar 2009 | 141.67 (2008) | 8% | 12% | −4% | 22% |
| Apr 2009 | 141.67 (2008) | 8% | 16% | −8% | 22% |
| Jul 2009 | 141.67 (2008) | 8% | 16% | −8% | 27% |
| Dec 2009 | 141.67 (2008) | 8% | 22% | −14% | 27% |
| Jan 2010 | 157.08 (2009) | 20% | 22% | −2% | 35% |
| Apr 2010 | 157.08 (2009) | 20% | 27% | −7% | 35% |
| Jul 2010 | 157.08 (2009) | 20% | 27% | −7% | 45% |
| Dec 2010 | 157.08 (2009) | 20% | 35% | −15% | 45% |
| Jan 2011 | 175.92 (2010) | 35% | 35% | 0% | 51% |
| Jul 2011 | 175.92 (2010) | 35% | 35% | 0% | 58% |
| Jan 2012 | 191.50 (2011) | 46% | 45% | +1% | 65% |
| Jul 2012 | 191.50 (2011) | 46% | 45% | +1% | 72% |
| Jan 2013 | 209.33 (2012) | 60% | 52% | +8% | 80% |
| Jul 2013 | 209.33 (2012) | 60% | 52% | +8% | 90% |
| Jan 2014 | 232.17 (2013) | 78% | 58% | +20% | 100% |
| Jul 2014 | 232.17 (2013) | 78% | 58% | +20% | 107% |
| Jan 2015 | 246.92 (2014) | 89% | 65% | +24% | 113% |
| Jul 2015 | 246.92 (2014) | 89% | 65% | +24% | 119% |
Payment Rules & Guidelines under Memo 3556-F(P2)
- Groups A, B and C Employees: The arrear amount will be directly credited to the General Provident Fund (GPF) account.
- Group D Employees: The entire amount will be paid in cash directly to their respective bank accounts.
- Near Retirement: Employees who are within three months of superannuation, and whose GPF final payment has become due, will receive the payment in their bank account instead of the GPF.
- Lock-in Period: The amount credited to the GPF account cannot be considered for any advances or final withdrawal until 31.03.2028.
- Income Tax Implications: The DDO is mandated to deduct tax at source (TDS). The DDO will also first recover any tax that was not previously deducted from the 2016–2019 arrear payout.
- Pensioners & Family Pensioners: The Dearness Relief (DR) arrear falls under Memo 1909-F(P2) and will be paid in cash to bank accounts as per the procedure laid out in Memo 997-F(P2).
❓ Frequently Asked Questions (FAQs)
What exactly does Memo 3556-F(P2) dictate regarding DA?
It formally announces that the entire pending arrear of dearness allowance for the period of 1st April 2008 to 31st December 2015 will be cleared. Crucially, it will be calculated "as per AICPI (100% neutralization)" and disbursed in a single instalment.
Why is there zero arrear shown for the years 2008, 2009, 2010, and 2011?
During the initial years of ROPA 2009 (specifically April 2008 to December 2010), the West Bengal Government actually declared and paid a higher Dearness Allowance percentage than what the AICPI formula yielded on the 2007 base. Because the state paid more than required by the index during that specific window, there is a negative gap, meaning zero arrear is owed for those months. By 2011, the rates were equal, and from 2012 onwards, the AICPI rate overtook the state rate, generating the arrear.
Will the arrear amount be deposited into my bank account or GPF?
It depends on your employee group. If you belong to Group A, B, or C, the arrear will be credited directly to your General Provident Fund (GPF) account and locked until March 31, 2028. If you are a Group D employee, a pensioner, or retiring within 3 months, the amount will be credited to your salary/pension bank account in cash.
Is this DA arrear amount taxable?
Yes. The DA arrear is considered a part of your salary income and is fully taxable. Your Drawing and Disbursing Officer (DDO) will calculate the tax liability and deduct Tax Deducted at Source (TDS) before finalizing the GPF credit or cash payment. You may be able to claim relief under Section 89(1) of the Income Tax Act when filing your returns.
What if I retired from service between 2008 and 2015?
If you retired during this period, you will receive the DA arrear for the months you were in active service, calculated on your basic pay at that time. For the months following your retirement up to December 2015, you will receive Dearness Relief (DR) arrear based on your basic pension. Retirees receive these payments directly in their bank accounts.