A federal employee in BPS-16 on a basic pay of Rs 44,600, posted in a big city and living in a rented house, draws a gross salary of Rs 60,813 and takes home about Rs 54,800 a month in 2026-27. The gap is GP Fund (Rs 4,960), benevolent fund (Rs 960) and income tax (Rs 93).
Enter your scale and the basic pay printed on your slip. The calculator adds the allowances in force from 1 July 2026, takes off the usual deductions and works out income tax on the 2026-27 slabs. Allowances that depend on your own service history, such as DRA or a frozen medical allowance, can be copied from your slip under "Match your pay slip".
What a government pay slip contains in 2026-27
From 1 July 2026 basic pay is paid in the Basic Pay Scales 2026. The old Ad hoc Relief Allowances of 2022 and 2025 were merged into it, so they no longer appear as separate lines.
| Line on the slip | 2026-27 rule |
|---|---|
| Basic pay | Your stage in BPS-2026. See the pay scale chart |
| Ad hoc Relief Allowance 2026 | 7% of running basic pay |
| House rent allowance | 45% (big cities) or 30% of the BPS-2008 minimum, plus 50%. See the house rent allowance calculator |
| Conveyance allowance | Rs 2,678, 2,898, 4,284 or 7,500 by scale. See the conveyance allowance calculator |
| Medical allowance | Rs 1,500 for BPS 1 to 15; a frozen amount for BPS 16 to 22 |
| Disparity Reduction Allowance | 60% in all of basic pay on 30 June 2022, for those who already draw it |
Special pays paid as a percentage of pay stay frozen at their 30 June 2026 level.
Net salary at the start of each scale, federal, big city
A new federal employee at the scale minimum, renting in a big city, with no DRA or special pay. Deductions are GP Fund, benevolent fund and group insurance (BPS 17 and above).
| Scale | Basic pay | Allowances | Gross | GPF, BF and GI | Income tax | Net pay |
|---|---|---|---|---|---|---|
| BPS-1 | 16,280 | 7,324 | 23,604 | 984 | 0 | 22,620 |
| BPS-5 | 18,300 | 7,934 | 26,234 | 1,762 | 0 | 24,472 |
| BPS-7 | 19,590 | 8,153 | 27,743 | 1,980 | 0 | 25,763 |
| BPS-9 | 20,990 | 8,446 | 29,436 | 2,180 | 0 | 27,256 |
| BPS-11 | 22,410 | 10,131 | 32,541 | 2,448 | 0 | 30,093 |
| BPS-14 | 27,060 | 10,999 | 38,059 | 4,572 | 0 | 33,487 |
| BPS-15 | 28,730 | 11,319 | 40,049 | 4,962 | 0 | 35,087 |
| BPS-16 | 33,720 | 15,451 | 49,171 | 5,776 | 0 | 43,395 |
| BPS-17 | 54,140 | 19,788 | 73,928 | 8,236 | 221 | 65,471 |
| BPS-18 | 68,330 | 23,419 | 91,749 | 10,010 | 393 | 81,346 |
| BPS-19 | 105,510 | 31,860 | 137,370 | 12,710 | 4,205 | 120,455 |
| BPS-20 | 123,090 | 36,252 | 159,342 | 14,000 | 6,546 | 138,796 |
Pay rises with each increment, and many offices add special allowances.
Worked example: BPS-14 with DRA, smaller station
A federal assistant in BPS-14 has a basic pay of Rs 52,140 (stage 12) and works outside the big cities. On 30 June 2022 her BPS-2017 pay was Rs 24,540, and she draws DRA.
- ARA-2026: 7% of 52,140 = Rs 3,650.
- House rent allowance: 30% of the BPS-2008 minimum of Rs 4,920 = 1,476, plus 50% = Rs 2,214.
- Conveyance allowance for BPS 11 to 15: Rs 4,284. Medical allowance: Rs 1,500.
- DRA: 15% + 30% + 15% of 24,540 = 3,681 + 7,362 + 3,681 = Rs 14,724.
- Gross pay: Rs 78,512.
- Deductions: GP Fund Rs 3,900, benevolent fund Rs 960, income tax Rs 270 (taxable pay Rs 77,012 x 12 = Rs 924,144; 1% of the part above Rs 600,000 is Rs 3,241 a year).
- Net pay: Rs 73,382.
Deductions explained
GP Fund
The uniform subscription fixed in 2022 is 3% (BPS-1), 5% (BPS 2 to 11) or 8% (BPS 12 to 22) of the average basic pay of the 2022 scale, rounded up to Rs 10. It is Rs 4,960 in BPS-16 and Rs 6,350 in BPS-17. We have not seen new rates for the 2026 scales yet.
Benevolent fund and group insurance
Federal staff pay benevolent fund by basic pay slab, Rs 960 once basic pay is above Rs 39,000. Group insurance is deducted from BPS 17 and above, Rs 926 to Rs 1,090 at current pay. For BPS 1 to 16 the Finance Division pays it. Punjab's Benevolent Fund takes 3% of basic salary.
Government house
If you live in a government-owned or hired house you get no house rent allowance, and 5% of basic pay is deducted as rent. Staff in BS 1 to 5 in a government-owned house are excepted under rule 26 of the Accommodation Allocation Rules 2002.
Income tax
Tax is worked on twelve times the month's taxable pay, using the 2026-27 salary slabs. Medical allowance up to 10% of basic pay is exempt. For a full tax breakdown, including bonus months, use the salary tax calculator.
What we could and could not check. Basic pay, ARA-2026, conveyance and DRA come from Finance Division orders of July 2026. The house rent method, medical allowance and 2022 GP Fund table come from copies of older orders, because the originals are scanned. Benevolent fund and group insurance follow the schedules published by FEB&GIF. Your accounts office applies the final figure.
Salary slip questions
How do I calculate my government salary in 2026-27?
Start with your BPS-2026 basic pay. Add 7% ARA-2026, house rent, conveyance and medical allowance, and any DRA or special pay. Take off GP Fund, benevolent fund, group insurance, rent for a government house, and income tax. The calculator shows each step.
Why is my GP Fund deduction so high compared with my basic pay?
Because the 2022 uniform rate is a percentage of the average pay of the whole scale, not of your own pay. A BPS-16 employee at the minimum pays Rs 4,960, which is about 15% of basic pay. It is saving, not a tax: the balance is paid back at retirement.
Is ARA-2026 included in the salary slip?
Yes. It appears as Ad hoc Relief Allowance 2026 at 7% of running basic pay from 1 July 2026. It is taxable, it is paid during leave except extraordinary leave, and it is not counted for pension or house rent recovery.
Why does my medical allowance differ from the calculator?
For BPS 16 to 22 the medical allowance is 15% of pay in the 2008 scale as it stood on 30 June 2011, raised by 25% in 2015 and frozen. The calculator shows the amount for someone appointed after 2011. If you joined earlier, enter the figure from your slip under Match your pay slip.
Does the calculator work for Punjab employees?
Yes, for the main lines. Punjab uses the same BPS-2026 scales, 7% ARA-2026, conveyance rates, medical allowance and 2022 GP Fund table. Punjab's Benevolent Fund is 3% of basic salary. Punjab house rent and group insurance are not verified here, so copy them from your slip.
Related tools
Last reviewed 30 September 2026. Results are estimates; official notices always take precedence.