Rajasthan Teachers Web Portal

Understanding Rajasthan Government Salary Arrears & Rules

A Salary Arrear (वेतन एरियर) represents the outstanding pay difference owed to a state government employee due to retrospective adjustments in their compensation. In Rajasthan, salary arrears commonly arise from events like promotions, ACP (Assured Career Progression), pay fixation after probation, or delayed salary revisions under the Rajasthan Civil Services (Revised Pay) Rules, 2017.

1. Common Scenarios for Salary Arrear Accrual

Salary arrears are typically computed when there is a difference between the "Due" amount (what the employee should have received) and the "Drawn" amount (what the employee actually received) for a given period:

• Probation Fixation Arrear: Newly recruited employees in Rajasthan undergo a 2-year probation period during which they receive a fixed stipend. Once they successfully complete probation, their regular pay is fixed in the corresponding Pay Matrix level. The difference between their regular salary and the fixed stipend from the confirmation date till the payroll update is paid as fixation arrears.
• ACP / Promotion Arrear: When an employee receives an ACP promotion (granted at 10, 20, or 30 years of qualifying service) or a regular departmental promotion, their Basic Pay rises. Since promotions are often processed retrospectively, the accumulated difference is drawn as an arrear.
• Annual Increment Arrear: Annual increments are granted on July 1st. If the increment is processed late, an arrear bill is prepared.

2. Formula and Deductions for Arrear Bills

The gross arrear is the sum of differences in Basic Pay, Dearness Allowance (DA), and House Rent Allowance (HRA) for all months in the arrear period:

Gross Arrear = (Due Basic + Due DA + Due HRA) - (Drawn Basic + Drawn DA + Drawn HRA)

From this gross amount, several standard deductions are calculated:

• General Provident Fund (GPF/GPF-2004): Under state rules, a portion of the basic pay difference is deducted for GPF depending on the employee's category and the applicable government contribution slabs during the arrear period.
• State Insurance (SI): If the promotion or increment moves the employee to a higher SI slab retrospectively, the premium difference is deducted.
• Income Tax (TDS): Tax is deducted from the gross difference according to the tax regime selected by the employee. Under Section 89(1) of the Income Tax Act, employees can submit Form 10E to claim relief on tax liability caused by lump-sum arrear receipts.

3. Step-by-Step Guide to Using the Salary Arrear Calculator

This calculator is designed to generate a complete, detailed month-wise arrear sheet for DDO submission:

1. Fill in Details: Enter the Office Name, Employee Name, Designation, and select the employee category (State Service, Sub-ordinate, Ministerial, or Class-IV).
2. Set Pay Parameters: Enter the Old Basic Pay (drawn) and the New Basic Pay (due). Select the exact start and end dates/months for the arrear period.
3. Configure Deductions: Select whether GPF/GPF-2004 deductions apply, input any SI premium differences, and set the tax deduction percentage.
4. Optional ACP/Promotion basic change: If the basic pay changed mid-way due to another increment or promotion during the arrear period, toggle "Change In Basic" to "Yes" and enter the details.
5. Generate and Print: Click "Click Here for Arrear Sheet" to generate the matrix. Verify the totals, click "Print Arrear Sheet", and download a PDF or print it directly.