WB DA Arrear Calculator 2016–2019: Formula Used by HRMS (Memo 996-F)
The DA arrear West Bengal paid for January 2016 – December 2019 under Memo 996-F(P2): the AICPI formula HRMS used, the DA rates it applied, and your arrear month by month — for employees and pensioners.
West Bengal paid the arrear of dearness allowance for 1 January 2016 to 31 December 2019 under Finance Department Notification No. 996-F(P2) dated 13.03.2026, after the Supreme Court’s judgment of 5 February 2026 in SLP (Civil) No. 22628–22630/2022. The notification said only that the arrear would be “calculated as per AICPI”. Corrigendum No. 1086-F(P2) dated 23.03.2026 replaced the two instalments with a single payment by 31 March 2026, and pensioners were paid dearness relief under Memo 997-F(P2) dated 13.03.2026.
No order published the DA rates, so this page works them out from actual HRMS arrear statements. The formula below reproduces every month of two of them — one for a general employee (₹75,096) and one for a medical officer drawing NPA (₹5,21,226) — to the rupee. For the next phase, April 2008 – December 2015, use the DA Arrear Calculator 2008–2015.
সংক্ষেপে: ২০১৬–২০১৯ সালের বকেয়া ডিএ HRMS হিসাব করেছে ২০০৭ সালের গড় AICPI (১৩০.৭৫) ভিত্তি ধরে ১০০% নিউট্রালাইজেশনে, বছরে একবার জানুয়ারিতে সংশোধন করে — ২০১৬ সালে ১০০%, ২০১৭ সালে ১১০%, ২০১৮ সালে ১১৫% এবং ২০১৯ সালে ১৪৩%। এই হার থেকে রাজ্যের দেওয়া ডিএ (৭৫%, ৮৫%, ১০০%, ১২৫%) বাদ দিয়ে প্রতি মাসের বকেয়া পাওয়া যায়। কেন্দ্রীয় সরকারের ডিএ হার এখানে ব্যবহার করা হয়নি।
The formula HRMS used for the 2016–2019 DA arrear
HRMS did not use the Central Government DA rates. It used West Bengal’s own AICPI calculation for pay under ROPA 2009:
DA % = (12-month average AICPI-IW ÷ 130.75 − 1) × 100, rounded to the nearest whole percent.
- 130.75 is the average All-India Consumer Price Index for Industrial Workers (base 2001 = 100) for calendar year 2007, so DA is 0% at 1 January 2008, close to the start of ROPA 2009 cash benefits on 1 April 2008.
- DA is revised once a year, in January. There is no July revision, unlike the Central Government.
- For 2016, 2017 and 2018 the average is that of the previous calendar year (2015, 2016, 2017).
- Each month: arrear = round(basic pay × DA due %) − round(basic pay × DA drawn %), both rounded to the rupee. Basic pay means pay in the pay band plus grade pay; HRA and other allowances are not affected.
- Medical officers drawing NPA: DA is charged on basic pay plus Non-Practising Allowance, and under ROPA 2009 NPA is 25% of pay in band + grade pay (30% in the W.B. Medical Education Service; for the Homoeopathic and Ayurvedic services from 01.04.2009), rounded to the rupee, and basic pay + NPA may not exceed ₹80,000. The July increment is still 3% of pay in band + grade pay only.
DA rates: due under the AICPI formula, drawn, and Central rates
| Year | AICPI average used | DA due (HRMS) | DA drawn in WB | Gap | Central DA (Jan / Jul) |
|---|---|---|---|---|---|
| 2016 | 261.42 (2015) | 100% | 75% | 25% | 125% / 132% |
| 2017 | 274.33 (2016) | 110% | 85% | 25% | 136% / 139% |
| 2018 | 281.17 (2017) | 115% | 100% | 15% | 142% / 148% |
| 2019 | 317.42 (2019) | 143% | 125% | 18% | 154% / 164% |
Why 2019 is 143%, not 125%
Applied the same way as the earlier years, 2019 would use the 2018 average (294.83) and give 125% — exactly what West Bengal already paid, leaving no arrear for 2019. HRMS instead used the 2019 average (317.42), the figure that would normally set the rate from January 2020, which gives 143% and an 18% arrear for 2019. This works in the employee’s favour. Memo 3556-F(P2) dated 23.09.2026 says the 2008–2015 payment is subject to adjustment of the amount paid under 996-F(P2) dated 13.03.2026, so watch for any recalculation of 2019.
Checked against a real HRMS arrear statement
An employee with pay in the band ₹5,310 and grade pay ₹1,700 on 01.01.2016 (basic ₹7,010), July increments and a grade pay change to ₹1,800 in January 2018 received this statement (voucher dated 02.04.2026). The calculator gives the same figure for every month:
| Months | Basic pay | DA due | DA drawn | Arrear per month |
|---|---|---|---|---|
| Jan–Jun 2016 | ₹7,010 | ₹7,010 (100%) | ₹5,258 (75%) | ₹1,752 |
| Jul–Dec 2016 | ₹7,220 | ₹7,220 (100%) | ₹5,415 (75%) | ₹1,805 |
| Jan–Jun 2017 | ₹7,220 | ₹7,942 (110%) | ₹6,137 (85%) | ₹1,805 |
| Jul–Dec 2017 | ₹7,440 | ₹8,184 (110%) | ₹6,324 (85%) | ₹1,860 |
| Jan–Jun 2018 | ₹7,770 | ₹8,936 (115%) | ₹7,770 (100%) | ₹1,166 |
| Jul–Dec 2018 | ₹8,010 | ₹9,212 (115%) | ₹8,010 (100%) | ₹1,202 |
| Jan–Jun 2019 | ₹8,010 | ₹11,454 (143%) | ₹10,013 (125%) | ₹1,441 |
| Jul–Dec 2019 | ₹8,250 | ₹11,798 (143%) | ₹10,313 (125%) | ₹1,485 |
| Total, 48 months | ₹75,096 |
The statement also shows how HRMS applies the July increment: 3% of basic pay with the paise dropped, then raised to the next ₹10. On ₹7,010 that is ₹210 (not ₹220); on ₹7,770 it is ₹240.
Second check: a medical officer with NPA
A medical officer with pay in the band ₹32,050 and grade pay ₹7,600 on 01.01.2016 (basic ₹39,650) draws NPA at 25%: ₹9,912.50, rounded to ₹9,913. DA is charged on ₹39,650 + ₹9,913 = ₹49,563, so the DA due at 100% is ₹49,563 and the DA drawn at 75% is ₹37,172, an arrear of ₹12,391 a month. The calculator, with the NPA box ticked, matches this statement for all 48 months:
| Months | Basic pay | NPA | DA due | DA drawn | Arrear per month |
|---|---|---|---|---|---|
| Jan–Jun 2016 | ₹39,650 | ₹9,913 | ₹49,563 (100%) | ₹37,172 (75%) | ₹12,391 |
| Jul–Dec 2016 | ₹40,840 | ₹10,210 | ₹51,050 (100%) | ₹38,288 (75%) | ₹12,762 |
| Jan–Jun 2017 | ₹40,840 | ₹10,210 | ₹56,155 (110%) | ₹43,393 (85%) | ₹12,762 |
| Jul–Dec 2017 | ₹42,070 | ₹10,518 | ₹57,847 (110%) | ₹44,700 (85%) | ₹13,147 |
| Jan–Jun 2018 | ₹42,070 | ₹10,518 | ₹60,476 (115%) | ₹52,588 (100%) | ₹7,888 |
| Jul–Dec 2018 | ₹43,340 | ₹10,835 | ₹62,301 (115%) | ₹54,175 (100%) | ₹8,126 |
| Jan–Jun 2019 | ₹43,340 | ₹10,835 | ₹77,470 (143%) | ₹67,719 (125%) | ₹9,751 |
| Jul–Dec 2019 | ₹44,640 | ₹11,160 | ₹79,794 (143%) | ₹69,750 (125%) | ₹10,044 |
| Total, 48 months | ₹5,21,226 |
HRMS formula versus Central Government DA rates
At Central Government (6th CPC) DA rates the same employee would have been due about ₹1,67,800 — more than twice what was paid. The difference comes from two choices: the base year (West Bengal’s 2007 index of 130.75 against the Central 2005 index of 115.76) and a single January revision instead of two a year. The Supreme Court held that DA under ROPA 2009 must follow the AICPI, but did not lay down a formula; a Monitoring Committee chaired by Justice Indu Malhotra (retd.) oversees the final amount. The calculator shows the Central-rate figure for comparison only.
How the 2016–2019 arrear was paid
- Groups A, B and C: credited to the General Provident Fund. Memo 3556-F(P2) dated 23.09.2026 extended the lock-in: it cannot be counted for GPF advances or final withdrawal until 31.03.2028, or retirement, death or resignation if earlier.
- Group D: paid in cash to the bank account.
- Pensioners and family pensioners: dearness relief arrear under Memo 997-F(P2) dated 13.03.2026, paid to the pension account.
- Income tax: where tax was not deducted from this arrear, the DDO recovers it before paying the 2008–2015 arrear. Relief under section 89 can be claimed for arrears of earlier years.
Next: DA arrear for April 2008 – December 2015
Memo 3556-F(P2) dated 23.09.2026 orders the arrear for 1 April 2008 to 31 December 2015 “as per AICPI (100% neutralization)” in one instalment. Estimate it with the DA Arrear Calculator 2008–2015, which applies the same formula and shows the Central-rate comparison.
Related
📌 How to Use This Calculator
💡 How the Calculation Works
For each year from 2016 to 2019 the DA due is 100% neutralisation of the AICPI-IW (2001 = 100) over its 2007 average of 130.75, rounded to the nearest percent: 100% for 2016, 110% for 2017, 115% for 2018 and 143% for 2019. The DA drawn is the rate West Bengal paid: 75%, 85%, 100% and 125%.
For each month the calculator takes the basic pay, works out DA due and DA drawn in rupees, each rounded to the rupee, and takes the difference — the Due, Drawn and Arrear columns of the HRMS statement. A month with a pay change or a part month is worked out day by day. Basic pay rises on 1 July by 3% (paise dropped, raised to the next ₹10) once the pay has been held for six months.
📐 Calculation Formula
DA due % = round((average AICPI of the index year ÷ 130.75 − 1) × 100)Monthly arrear = round(Basic pay × DA due % ÷ 100) − round(Basic pay × DA drawn % ÷ 100)📝 Calculation Example
Basic pay on 01.01.2016: ₹7,010 (₹5,310 pay in band + ₹1,700 grade pay). DA due at 100% is ₹7,010; DA drawn at 75% is ₹5,257.50, rounded to ₹5,258. Arrear: ₹1,752 a month for January to June 2016.
On 1 July 2016 the increment is 3% of 7,010 = ₹210.30, paise dropped = ₹210, so basic pay becomes ₹7,220 and the arrear ₹1,805 a month. Carried to December 2019, with a grade pay change to ₹1,800 in January 2018, the total is ₹75,096 — the same as the HRMS statement.
⚠️ Important Notes & Rules
The DA rates are not in any published order; they are worked out from HRMS arrear statements — one without and one with NPA — which the formula reproduces to the rupee for all 48 months. Your DDO’s statement is final.
The arrear is gross, before income tax.
The Central Government rates are shown only for comparison. Payment under Memo 996-F(P2) dated 13.03.2026 is subject to adjustment after the Monitoring Committee’s final determination.
Pensioners: the dearness relief rates are the same as the DA rates, applied to the basic pension without increments.
❓ Frequently Asked Questions (FAQs)
DA due = (average AICPI-IW ÷ 130.75 − 1) × 100, rounded to the nearest percent, where 130.75 is the 2007 average index (2001 = 100). It is revised once a year in January, giving 100% for 2016, 110% for 2017, 115% for 2018 and 143% for 2019. The monthly arrear is DA due less DA drawn, each rounded to the rupee.
HRMS did not use Central rates. It used a later base (the 2007 index, 130.75, against the Central 2005 index, 115.76) and revised DA only in January. At Central rates the gap in 2016 would be 50% of basic pay; under the HRMS formula it is 25%.
HRMS used the average index for 2019 itself (317.42). The pattern of earlier years would use 2018 (294.83), which gives 125% — the rate West Bengal already paid. The higher 2019 figure favours the employee, but Memo 3556-F(P2) dated 23.09.2026 allows adjustment of the amount paid under 996-F(P2) dated 13.03.2026.
Your ROPA 2009 basic pay on 01.01.2016: pay in the pay band plus grade pay, shown as BP and GP on the HRMS arrear statement. Do not enter your present ROPA 2019 basic pay. Pensioners enter the basic pension before commutation.
DA is charged on basic pay plus Non-Practising Allowance. Under ROPA 2009 NPA is 25% of pay in band + grade pay (30% in the Medical Education Service), rounded to the rupee, with basic pay + NPA capped at ₹80,000. At 25% on ₹39,650 it is ₹9,913, so DA at 100% is ₹49,563 and at 75% ₹37,172, an arrear of ₹12,391 a month for January–June 2016. Tick the NPA box and choose your service. (The 20% / ₹20,000 NPA rule belongs to ROPA 2019, from 01.01.2020.)
3% of pay in the band plus grade pay, with the paise dropped, then raised to the next ₹10. On ₹7,010 the increment is ₹210; on ₹7,770 it is ₹240.
Yes. Memo 996-F(P2) dated 13.03.2026 provided two instalments (March and September 2026), and Corrigendum 1086-F(P2) dated 23.03.2026 changed it to a single payment by 31.03.2026.
Memo 3556-F(P2) dated 23.09.2026 keeps it out of GPF advances and final withdrawals until 31.03.2028, or until retirement, death or resignation if earlier.
The payment was made subject to adjustment after the Supreme Court’s Monitoring Committee determines the total arrears. No further amount has been ordered so far; the Central-rate figure in the calculator shows what a Central-rate method would add.
Use the DA Arrear Calculator 2008–2015 at wbpay.in/calculators/wb-da-arrear-calculator-2008-2015/, which applies the same AICPI formula under Memo 3556-F(P2) dated 23.09.2026.