WB DA Arrear Calculator 2008–2015: Memo 3556-F(P2), AICPI Formula
Calculate the DA or DR arrear for 1 April 2008 – 31 December 2015 “as per AICPI (100% neutralisation)” under Memo 3556-F(P2), month by month, for West Bengal government employees and pensioners.
On 23 September 2026 the Finance Department (Audit Branch) issued Notification No. 3556-F(P2): the entire arrear of dearness allowance admissible for 1 April 2008 to 31 December 2015, “as per AICPI (100% neutralization)”, will be paid in a single instalment, after adjusting the arrear already paid for 2016–2019 under Memo 996-F(P2) dated 13.03.2026 read with Corrigendum 1086-F(P2) dated 23.03.2026. Pensioners and family pensioners get the matching dearness relief under Memo 1909-F(P2) dated 29.05.2026.
The notification gives no rates. This calculator applies the formula HRMS uses, worked out from real HRMS arrear statements: it reproduces a statement for this period (₹1,26,186) and the 2016–2019 DA arrear statements to the rupee.
সংক্ষেপে: বিজ্ঞপ্তি ৩৫৫৬-এফ(পি২) অনুযায়ী ১ এপ্রিল ২০০৮ থেকে ৩১ ডিসেম্বর ২০১৫ পর্যন্ত বকেয়া ডিএ AICPI মেনে (১০০% নিউট্রালাইজেশন) এক কিস্তিতে দেওয়া হবে। ২০১৬–২০১৯ সালের বকেয়া যে সূত্রে HRMS হিসাব করেছে (২০০৭ সালের গড় AICPI ভিত্তি — ১৯৮২ স্কেলে ৬০৫ — বছরে একবার জানুয়ারিতে সংশোধন), সেই সূত্রে এই সময়ের ডিএ দাঁড়ায় ২০১১ সালে ৩৫%, ২০১২ সালে ৪৭%, ২০১৩ সালে ৬০%, ২০১৪ সালে ৭৮% এবং ২০১৫ সালে ৮৯%। ২০০৮–২০১১ সালে রাজ্য এই হারের সমান বা বেশি ডিএ দিয়েছিল, তাই ওই মাসগুলিতে বকেয়া নেই। HRMS-এর একটি আসল বকেয়া বিবরণীর (₹১,২৬,১৮৬) সঙ্গে প্রতিটি মাস টাকায় টাকায় মিলিয়ে দেখা হয়েছে।
How the 2008–2015 DA arrear is calculated
DA % = (average AICPI-IW of the previous calendar year × 4.63 ÷ 605 − 1) × 100, rounded to the nearest whole percent.
- 100% neutralisation: DA rises exactly in step with the All-India Consumer Price Index for Industrial Workers above its 2007 level, the point at which ROPA 2009 pay carries no DA.
- The base, 605: the 2007 average of the index (base 2001 = 100) is 130.75. Multiplied by 4.63, the factor that links it to the older 1982 = 100 series, it is 605.37, which HRMS rounds to 605. Dividing by 130.75 directly gives almost the same rates, but 46% instead of 47% for 2012.
- Once a year: the rate is revised each January from the previous year’s average, as HRMS did for 2016–2019.
- Monthly arrear = round(basic pay × AICPI DA %) − round(basic pay × DA paid %). Basic pay is pay in the pay band plus grade pay under ROPA 2009.
- Medical officers drawing NPA: DA is charged on basic pay plus Non-Practising Allowance. NPA under ROPA 2009 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. Tick the NPA box and choose your service.
- For pensioners the same rates apply to the basic pension as dearness relief.
AICPI DA against DA paid in West Bengal, April 2008 – December 2015
| From | AICPI average used | AICPI DA | WB DA paid | Gap | Central DA |
|---|---|---|---|---|---|
| Apr 2008 | 130.75 (2007) | 0% | 2% | −2% | 12% |
| Jun 2008 | 130.75 (2007) | 0% | 6% | −6% | 12% |
| Jul 2008 | 130.75 (2007) | 0% | 6% | −6% | 16% |
| Nov 2008 | 130.75 (2007) | 0% | 9% | −9% | 16% |
| Jan 2009 | 141.67 (2008) | 8% | 9% | −1% | 22% |
| Mar 2009 | 141.67 (2008) | 8% | 12% | −4% | 22% |
| Apr 2009 | 141.67 (2008) | 8% | 16% | −8% | 22% |
| Jul 2009 | 141.67 (2008) | 8% | 16% | −8% | 27% |
| Dec 2009 | 141.67 (2008) | 8% | 22% | −14% | 27% |
| Jan 2010 | 157.08 (2009) | 20% | 22% | −2% | 35% |
| Apr 2010 | 157.08 (2009) | 20% | 27% | −7% | 35% |
| Jul 2010 | 157.08 (2009) | 20% | 27% | −7% | 45% |
| Dec 2010 | 157.08 (2009) | 20% | 35% | −15% | 45% |
| Jan 2011 | 175.92 (2010) | 35% | 35% | 0% | 51% |
| Jul 2011 | 175.92 (2010) | 35% | 35% | 0% | 58% |
| Jan 2012 | 191.50 (2011) | 47% | 45% | 2% | 65% |
| Jul 2012 | 191.50 (2011) | 47% | 45% | 2% | 72% |
| Jan 2013 | 209.33 (2012) | 60% | 52% | 8% | 80% |
| Jul 2013 | 209.33 (2012) | 60% | 52% | 8% | 90% |
| Jan 2014 | 232.17 (2013) | 78% | 58% | 20% | 100% |
| Jul 2014 | 232.17 (2013) | 78% | 58% | 20% | 107% |
| Jan 2015 | 246.92 (2014) | 89% | 65% | 24% | 113% |
| Jul 2015 | 246.92 (2014) | 89% | 65% | 24% | 119% |
Why there is no arrear before 2012
From April 2008 to December 2010 West Bengal paid more DA than the AICPI formula gives on the 2007 base — for example 16% from April 2009 against 8% — so those months show a negative gap. In 2011 the two are equal. The arrear therefore comes from 2012 onwards, and mostly from 2014 and 2015, when the gap reached 20% and 24%.
Memo 3556-F(P2) dated 23.09.2026 speaks of the “entire amount of arrear admissible” and does not say whether the months where more was paid are netted off. The HRMS statement below shows nil for those months and deducts nothing, and the calculator does the same by default. Tick Set off months where West Bengal paid more only to see what a netted figure would be.
Checked against a real HRMS arrear statement
An employee with pay in the band ₹11,900 and grade pay ₹3,200 on 01.04.2008 (basic ₹15,100), July increments, and a pay change to ₹13,310 + ₹3,600 from 20.12.2009 received this HRMS arrear statement (generated 28.09.2026). From April 2008 to December 2011 it shows no arrear. From 2012 the calculator gives the same figure for every month:
| Months | Basic pay | DA due | DA drawn | Arrear per month |
|---|---|---|---|---|
| Jan–Jun 2012 | ₹17,950 | ₹8,437 (47%) | ₹8,078 (45%) | ₹359 |
| Jul–Dec 2012 | ₹18,490 | ₹8,690 (47%) | ₹8,321 (45%) | ₹369 |
| Jan–Jun 2013 | ₹18,490 | ₹11,094 (60%) | ₹9,615 (52%) | ₹1,479 |
| Jul–Dec 2013 | ₹19,050 | ₹11,430 (60%) | ₹9,906 (52%) | ₹1,524 |
| Jan–Jun 2014 | ₹19,050 | ₹14,859 (78%) | ₹11,049 (58%) | ₹3,810 |
| Jul–Dec 2014 | ₹19,630 | ₹15,311 (78%) | ₹11,385 (58%) | ₹3,926 |
| Jan–Jun 2015 | ₹19,630 | ₹17,471 (89%) | ₹12,760 (65%) | ₹4,711 |
| Jul–Dec 2015 | ₹20,220 | ₹17,996 (89%) | ₹13,143 (65%) | ₹4,853 |
| Total, April 2008 – December 2015 | ₹1,26,186 |
Correction of 28 September 2026
Until 28.09.2026 this calculator divided the index by 130.75, the 2007 average. That gave 46% for 2012 where HRMS uses 47%, so on this statement it showed ₹1,23,996, which was ₹2,190 short (1% of basic pay for the 12 months of 2012). Every other year already matched. The formula now uses the 605 base, which gives the HRMS rate for all eight years with statements, 2012 to 2019. If your figure still differs, check that every pay change, such as a promotion or CAS, is entered with its date: leaving out the December 2009 change above lowers the total to ₹1,19,568.
Example: basic pay of ₹12,000 on 01.04.2008
An employee in service throughout, with every July increment:
| Year | Basic pay | AICPI DA | Arrear (AICPI formula) | At Central rates |
|---|---|---|---|---|
| 2008 | ₹12,000 → ₹12,360 | 0% | 0 (−₹6,392) | ₹9,796 |
| 2009 | ₹12,360 → ₹12,730 | 8% | 0 (−₹10,585) | ₹14,309 |
| 2010 | ₹12,730 → ₹13,120 | 20% | 0 (−₹9,996) | ₹21,144 |
| 2011 | ₹13,120 → ₹13,520 | 35% | 0 | ₹31,254 |
| 2012 | ₹13,520 → ₹13,930 | 47% | ₹3,288 | ₹38,790 |
| 2013 | ₹13,930 → ₹14,350 | 60% | ₹13,572 | ₹56,118 |
| 2014 | ₹14,350 → ₹14,780 | 78% | ₹34,956 | ₹79,620 |
| 2015 | ₹14,780 → ₹15,230 | 89% | ₹43,212 | ₹91,908 |
| Total | ₹95,028 | ₹3,42,939 |
AICPI formula versus Central Government DA rates
At Central Government (6th CPC) rates the same employee’s arrear would be about ₹3,42,939, against ₹95,028 under the AICPI formula. The Central rates use the 2005 index (115.76) as base and are revised every January and July. If the Supreme Court’s Monitoring Committee settles on a different method, the payment will be adjusted; the Central-rate figure in the calculator is shown only for comparison.
Payment rules under Memo 3556-F(P2)
- Groups A, B and C: credited to the General Provident Fund.
- Group D: paid in cash to the bank account.
- Near retirement: an employee within three months of retirement, whose GPF final payment has become due, is paid in the bank account instead of GPF.
- Lock-in: the amount credited to GPF cannot be counted for advances or final withdrawal until 31.03.2028, or retirement, death or resignation if earlier. The same date now applies to the 2016–2019 arrear already credited.
- Income tax: the DDO deducts tax at source, and first recovers any tax not deducted from the 2016–2019 arrear.
- Checks and recovery: the Head of Office or DDO certifies the amount from the service and pay records, taking into account the 2016–2019 arrear already paid. Any excess found later is recovered.
- Pensioners: dearness relief arrear under Memo 1909-F(P2), paid in the manner of Memo 997-F(P2) dated 13.03.2026.
Already paid: January 2016 – December 2019
The 2016–2019 arrear was paid by 31 March 2026 under Memo 996-F(P2) dated 13.03.2026 and Corrigendum 1086-F(P2) dated 23.03.2026, at DA of 100%, 110%, 115% and 143% against 75%, 85%, 100% and 125% paid. Check your HRMS statement with the DA Arrear Calculator 2016–2019.
Related
📌 How to Use This Calculator
💡 How the Calculation Works
For each year from 2008 to 2015 the AICPI DA is 100% neutralisation of the AICPI-IW over its 2007 level (605 on the 1982 scale, as HRMS takes it), using the previous year’s average and rounded to the nearest percent: 0% in 2008, 8% in 2009, 20% in 2010, 35% in 2011, 47% in 2012, 60% in 2013, 78% in 2014 and 89% in 2015. The DA paid is the rate West Bengal sanctioned from the month shown in its orders.
For each month the calculator works out DA at both rates in rupees, rounded to the rupee, and takes the difference. A month with a pay change or a part month is worked out day by day. Months where West Bengal paid more are counted as nil, as on the HRMS statement, unless you choose to set them off. 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
AICPI DA % for year Y = round((average AICPI of year Y−1 × 4.63 ÷ 605 − 1) × 100)
Monthly arrear = round(Basic pay × AICPI DA % ÷ 100) − round(Basic pay × WB DA paid % ÷ 100)📝 Calculation Example
Basic pay on 01.04.2008: ₹12,000, in service throughout with every July increment. From April 2008 to December 2011 West Bengal paid as much DA as the AICPI formula gives, or more, so there is no arrear.
In 2014 the AICPI DA is 78% against 58% paid: on ₹14,350 that is ₹11,193 − ₹8,323 = ₹2,870 a month. The whole period comes to about ₹95,028 (₹68,055 if 2008–2010 is set off), against ₹3,42,939 at Central DA rates.
⚠️ Important Notes & Rules
No order publishes the rates. The calculator applies the formula that reproduces real HRMS arrear statements to the rupee, one for this period and two for 2016–2019. If your figure differs, check that every pay change is entered. The DDO’s figure is final.
The arrear is gross, before income tax, and before any adjustment for the 2016–2019 arrear already paid.
The West Bengal rates are the DA rates paid under ROPA 2009 from the dates in the orders. If your office drew DA from a different date, the arrear may differ.
The Central Government figure is for comparison only.
❓ Frequently Asked Questions (FAQs)
Finance Department Notification No. 3556-F(P2) dated 23.09.2026 orders payment of the whole DA arrear for 01.04.2008 to 31.12.2015, as per AICPI with 100% neutralisation, in a single instalment, after adjusting the arrear paid for 2016–2019 under Memo 996-F(P2) dated 13.03.2026 and Corrigendum 1086-F(P2) dated 23.03.2026.
DA due = (average AICPI-IW of the previous year × 4.63 ÷ 605 − 1) × 100, rounded to the nearest percent and revised each January. 605 is the 2007 average index on the 1982 scale (130.75 × 4.63, rounded), as HRMS takes it. The formula reproduces the HRMS arrear statements for this period and for 2016–2019. The monthly arrear is DA due less DA paid, each rounded to the rupee, on basic pay (pay in band + grade pay).
0% in 2008, 8% in 2009, 20% in 2010, 35% in 2011, 47% in 2012, 60% in 2013, 78% in 2014 and 89% in 2015, against West Bengal DA of 2% rising to 22% by 2009, 35% by 2010, 45% in 2012, 52% in 2013, 58% in 2014 and 65% in 2015.
West Bengal paid more DA in those years than the AICPI formula gives on the 2007 base (for example 16% against 8% in 2009), and in 2011 the two were equal. The arrear arises from 2012, and mostly from 2014 and 2015.
Not on the HRMS arrear statements: they show nil for April 2008 – December 2011 and deduct nothing. The calculator does the same by default; the set-off box only shows what a netted figure would be.
Yes. It reproduces a real HRMS statement for April 2008 – December 2015 (₹1,26,186) for every month. Until 28.09.2026 it used 46% for 2012 instead of HRMS’s 47%, which made it ₹2,190 short on that statement; this is now corrected. If yours differs, check that every promotion, CAS or other pay change is entered with its date.
The AICPI formula starts from the 2007 index (130.75) and is revised once a year; Central rates start from the 2005 index (115.76) and are revised twice a year. On ₹12,000 basic pay in 2008 the difference is several lakh rupees. The Central figure is shown only for comparison.
As on the 2016–2019 HRMS statements, DA is charged on basic pay plus NPA. Under ROPA 2009 NPA is 25% of pay in band + grade pay — 30% in the W.B. Medical Education Service — from 01.04.2008 (01.04.2009 for the Homoeopathic and Ayurvedic services), with basic pay + NPA capped at ₹80,000. Tick the NPA box and choose your service.
Enter your ROPA 2009 band pay (pay in the pay band) and grade pay on 01.04.2008, or on the date you joined, if later; the calculator adds them to give your basic pay. Both appear on your ROPA 2009 pay fixation and on 2008–2015 pay slips. Pensioners enter the basic pension before commutation. Do not use your present ROPA 2019 pay.
Groups A, B and C: credited to GPF, not available for advances or final withdrawal until 31.03.2028 or leaving service. Group D, and employees within three months of retirement whose GPF final payment is due: paid to the bank account. Income tax is deducted at source.
Yes. Memo 1909-F(P2) dated 29.05.2026 provides dearness relief arrears for April 2008 to December 2015 at 100% AICPI neutralisation, paid in the manner of Memo 997-F(P2) dated 13.03.2026. Choose “Pensioner / family pensioner” and enter the basic pension.
Use the DA Arrear Calculator 2016–2019 at wbpay.in/calculators/wb-da-arrear-calculator-2016-2019/, which reproduces the HRMS arrear statements for that period.