Salary Arrear Instructions
Use this page as a guide for filling the arrear sheet and understanding how the values are calculated.
1. Required Inputs
Office Name
The school or office name shown in the printable sheet header.
Employee Name / Post / Employee Type
Displayed in the summary section above the arrear table.
Arrear From Date
The first month is prorated from this date up to the end of that month.
Arrear To Month
The calculation runs up to the last day of the selected month.
Old Basic Pay / New Basic Pay
Used to build the Pay Drawn and Pay Due columns month by month.
Current HRA % / Tax Deduction % / Pay Level
Shown in the sheet header and used in monthly calculations where applicable.
2. How The Sheet Calculates
The first month uses a prorated basic based on the number of payable days from the selected start date.
Later months use the full monthly basic. Every July, the sheet applies a 3% increment and rounds it to the nearest 100.
DA, HRA, and GPF follow the built-in lookup schedule used by the workbook for the 2021 to 2027 period.
RGHS is calculated from slab values based on the month’s basic pay.
ITax is calculated from the difference total using the selected tax percentage.
The last row is a total row that sums every month in the selected period.
3. Rates And Periods Used
DA Rate Schedule
| Period | DA Rate |
|---|---|
| Jan 2021 to Jun 2021 | 17% |
| Jul 2021 to Dec 2021 | 31% |
| Jan 2022 to Jun 2022 | 34% |
| Jul 2022 to Dec 2022 | 38% |
| Jan 2023 to Jun 2023 | 42% |
| Jul 2023 to Dec 2023 | 46% |
| Jan 2024 to Jun 2024 | 50% |
| Jul 2024 to Dec 2024 | 53% |
| Jan 2025 to Jun 2025 | 55% |
| Jul 2025 to Dec 2027 | 58% |
HRA Effective Rate Periods
Effective HRA rate = selected Current HRA % multiplied by the period factor below, then rounded to a whole percent.
| Period | Factor | Example If Current HRA = 10% |
|---|---|---|
| Jan 2021 to Jun 2021 | 0.8 | 8% |
| Jul 2021 to Oct 2024 | 0.9 | 9% |
| Nov 2024 to Dec 2027 | 1.0 | 10% |
GPF Rate Periods
In the current calculator, GPF is applied only in the periods listed below. Any month outside these listed ranges uses 0%.
| Period | GPF Rate |
|---|---|
| Jan 2021 to Feb 2021 | 2% |
| Jul 2021 to Sep 2021 | 3% |
| Jan 2022 to Apr 2022 | 3% |
| Jul 2022 to Oct 2022 | 4% |
| Jan 2023 to Feb 2023 | 4% |
| Jul 2023 to Oct 2023 | 4% |
| Jan 2024 to Apr 2024 | 4% |
| Jul 2024 to Oct 2024 | 3% |
| Jan 2025 to Mar 2025 | 2% |
| Jul 2025 to Sep 2025 | 3% |
RGHS Slab Rates
| Basic Pay Slab | RGHS Amount |
|---|---|
| Below 18,001 | 265 |
| 18,001 to 33,500 | 440 |
| 33,501 to 54,000 | 658 |
| 54,001 and above | 875 |
Tax Rate
ITax is calculated month-wise from the Difference Total using the selected Tax Deduction % entered on the main page.
4. CCA Columns
CCA is manual. Turn on Show CCA columns only when you need to enter CCA Due and CCA Drawn values.
When the CCA toggle is off, CCA values are not applied in the calculation. This avoids hidden manual values affecting the output.
5. Print Instructions
Use the Print Sheet button on the main page.
Print in landscape orientation for the best fit.
The input form is hidden in print. Only the final sheet and arrear table are printed.
6. Important Notes
The rate schedule in this page covers January 2021 through December 2027.
If Old Basic Pay and New Basic Pay are the same, the difference columns should normally stay at zero unless manual values are entered.
Use Reset Sample on the main page to restore the default example.