Comprehensive Guide to Rajasthan Government DA & DA Arrears
Dearness Allowance (महंगाई भत्ता) is a cost-of-living adjustment allowance paid to public sector employees and pensioners in India. In Rajasthan, the Finance Department (Rules Cell) periodically updates the DA rates based on the Consumer Price Index (CPI) to offset the impact of inflation. Under the Rajasthan Civil Services (Revised Pay) Rules, 2017 (7th Pay Commission), DA is calculated as a direct percentage of the employee's Basic Pay.
1. Latest DA Rates and Updates (7th Pay Commission)
Rajasthan government employees are entitled to regular DA hikes twice a year, effective from January 1st and July 1st respectively. Let's look at the recent updates:
- 60% DA (w.e.f. 01-01-2026): The latest rate of Dearness Allowance has been increased from 58% to 60%, as per the Finance Department Order issued on 23-04-2026. The arrear for the period from January 2026 to April 2026 is credited to the respective GPF accounts, and cash payment is commenced from May 2026 salary (payable on June 1, 2026).
- 58% DA (w.e.f. 01-07-2025): Decreed on 03-10-2025, raising the allowance from 55% to 58%.
- 55% DA (w.e.f. 01-01-2025): Decreed on 01-04-2025, increasing the rate by 2% (from 53%).
2. How is DA Arrear Calculated?
When the government announces a DA hike retrospectively, there is a delay between the effective date of the hike and the date the order is executed in the monthly payroll. The unpaid difference for this interim period is called the DA Arrear.
The calculation formula for each month in the arrear period is:
Monthly DA Arrear = [Basic Pay × New DA %] - [Basic Pay × Old DA %] = Basic Pay × (New DA % - Old DA %)
For example, if an employee has a Basic Pay of ₹50,000 and the DA increases from 58% to 60% (a 2% difference), the monthly arrear would be: ₹50,000 × 2% = ₹1,000 per month. If the hike is retrospective for 4 months, the gross DA Arrear would be ₹1,000 × 4 = ₹4,000.
3. Deduction and GPF Rules for DA Arrear Bills
The gross arrear amount is subject to standard state government deductions before the net amount is paid to the employee:
- General Provident Fund (GPF): For employees recruited before 01-01-2004, the arrear difference is credited to their GPF account. For employees recruited on or after 01-01-2004, it is credited to the GPF-2004 account. For autonomous bodies, it goes to GPF-SAB.
- Income Tax (TDS): Depending on the employee's tax bracket, a percentage of the gross arrear (e.g., 5%, 10%, 20%, or 30%) is deducted as tax.
- Retired Employees: For state pensioners, the entire DA arrear amount is paid in cash directly into their registered bank accounts without GPF transfers.
4. Step-by-Step Guide to Using the DA Arrear Calculator
This online utility is designed to help DDOs, clerks, and teachers generate accurate print-ready DA Arrear calculation sheets:
- Enter Office & Employee Details: Fill in the Office Name, Financial Year, and the applicable DA Rates (DA Due is the new rate, and DA Drawn is the old rate).
- Input Employee Rows: Add employee names, designations, and their respective Basic Pay values. Choose their GPF category and specify whether they had a PL Surrender during the period.
- Override Months (Optional): If an employee took EOL or joined/retired mid-way, click the Override button to select only the specific months for which they are eligible.
- Generate and Print: Click "Generate Arrear Sheet" to review the auto-calculated values (Gross, Deductions, and Net Payable). Use the "Print Arrear Sheet" option to print out a clean DDO-ready sheet.