7th Pay Commission salary calculator: gross and net salary with DA, HRA and TA
Central Government gross salary = basic pay + DA (60% from Jan 2026) + HRA (30% / 20% / 10% for X / Y / Z cities) + transport allowance (with DA on it). From this, NPS/UPS (10% of basic + DA) or GPF, CGHS and income tax are deducted. The calculator does the maths for any basic pay and pay level.
Key facts Last verified: 25 Sep 2026
| Item | Details | Source |
|---|---|---|
| DA | 60% of basic pay from 1 Jan 2026 | Ministry of Finance |
| HRA rates (DA ≥ 50%) | 30% X · 20% Y · 10% Z; minimum ₹5,400 / ₹3,600 / ₹1,800 | DoE HRA order |
| Transport allowance (higher TPTA cities / others) | Level 9+: ₹7,200 / ₹3,600 · Level 3–8: ₹3,600 / ₹1,800 · Level 1–2: ₹1,350 / ₹900, plus DA | DoE TA order |
| NPS / UPS employee share | 10% of basic + DA | PFRDA / DoE |
| CGHS monthly contribution | Level 1–5 ₹250 · Level 6 ₹450 · Level 7–11 ₹650 · Level 12+ ₹1,000 | CGHS |
What is in a central government salary slip?
| Component | How it is calculated |
|---|---|
| Basic pay | Your cell in the 7th CPC pay matrix |
| Dearness Allowance (DA) | 60% of basic pay (revised every January and July) |
| House Rent Allowance (HRA) | 30% / 20% / 10% of basic by city class, not paid if you live in government quarters |
| Transport Allowance (TA) | Fixed by pay level and city, plus DA on it |
| NPS or UPS | 10% of (basic + DA) deducted; Government adds 14% (NPS) or 18.5% (UPS) |
| CGHS | Fixed monthly amount by pay level |
| Income tax (TDS) | Worked out on your yearly income |
Example: Level 7, basic ₹44,900, Y city
- DA 60% = ₹26,940
- HRA 20% = ₹8,980
- TA (other city, Level 7) = ₹1,800 + 60% DA = ₹2,880
- Gross = ₹83,700
- NPS 10% of ₹71,840 = ₹7,184; CGHS = ₹650
- Net before income tax = ₹75,866
Which cities are X, Y and Z?
X cities are the largest urban areas (population 50 lakh+), such as Mumbai, Pune, Delhi, Bengaluru, Chennai, Kolkata, Hyderabad and Ahmedabad. Y cities are mid-size cities (5–50 lakh), such as Nagpur, Nashik, Aurangabad (Chhatrapati Sambhajinagar), Solapur and Kolhapur in Maharashtra. Everything else is Z. See HRA rates and city list.
Frequently asked questions
What is the salary of a Level 1 central government employee in 2026?
With basic pay ₹18,000, DA 60% (₹10,800), HRA and transport allowance, gross pay is about ₹32,000 (Z city) to ₹36,400 (X city with higher TPTA), before deductions.
Is DA added to basic pay for NPS?
Yes. The NPS/UPS employee contribution is 10% of basic pay plus DA.
Why is HRA 30% now and not 24%?
HRA rates went up from 24/16/8% to 30/20/10% when DA crossed 50% on 1 January 2024, as per the 7th CPC rule.
Does this include income tax?
No. Use our income tax calculator with your yearly gross salary to estimate tax.
Official links
Use only these government websites. HumainOne is not connected to any of them.
- Department of ExpenditurePay matrix, DA, HRA and TA orders
- CGHSContribution rates and cards
- PFRDA (NPS/UPS)Pension scheme rules
Disclaimer: HumainOne is an independent information website. We are not affiliated with UIDAI, the Income Tax Department, EPFO, NPCI, the Election Commission, the Government of Maharashtra or any government body. We do not accept applications, documents or fees. Information is checked against official sources on the date shown but rules change — always confirm on the official website before acting. Calculators give estimates, not official figures, and this is not tax or legal advice.