Grade Pay 2400 Calculator

Calculate in-hand salary for Grade Pay 2400 (Pay Level 4) employees — UDC, Tax Assistant, Postal Assistant, Auditor and more. Updated with 2026 DA rates.

Level 47th CPC Equivalent
₹25,500Entry Basic Pay
DA 58%Jul 2025 (60% pending)
₹81,100Maximum Basic Pay

Grade Pay 2400 Salary Calculator

Fill in your pay stage, posting city, and allowances to get your complete salary breakdown

Post / Designation
Upper Division Clerk (UDC)Tax Assistant (CBDT)Tax Assistant (CBIC/GST)Postal Assistant / Sorting AssistantAuditor (AG / CAG Offices)Junior Accountant / AccountantSr. Secretariat Assistant (SSA)Other (Level 4 Post)
Pay Stage
— Select Stage —
Basic Pay (₹) – auto-filled or enter manually

Level 4 range: ₹25,500 – ₹81,100. Annual increment: 3% on 1st July.
DA Rate (%)

Jul 2025: 58%. Jan 2026: ~60% (pending cabinet approval).
Pension Scheme
NPS (Joined on/after Jan 1, 2004)Old Pension Scheme (Joined before Jan 1, 2004)
City / HRA Category
X Class City (27% HRA)Y Class City (18% HRA)Z Class / Others (9% HRA)
Transport Allowance (₹/month)

X/Y cities: ₹3,600 | Z class / others: ₹1,800
Children Education Allowance (₹/month)

₹2,250/month per child (max 2 children). Enter 0 if not applicable.
Additional Allowances & Options
Living in Govt. / Dept. Quarters (HRA not payable)
Night Duty Allowance – Postal / Shift Posts (+₹1,200/month approx.)
CGHS Contribution Deduction (₹250/month – Group C)

⚡ Calculate Grade Pay 2400 Salary

📊 Salary Breakdown – Grade Pay 2400 (Level 4)
Basic Pay (Level 4)—
Dearness Allowance (DA)—
House Rent Allowance (HRA)—
Transport Allowance (TA)—
Children Education Allowance (CEA)—
Night Duty Allowance—
💰 Gross Salary (Monthly)—
Employee NPS Contribution (10% of Basic+DA)—
CGEGIS (Group C – ₹30/month)—
CGHS Contribution—
Employer NPS Contribution (14%)—
🏠 Estimated Net Take-Home—

Grade Pay 2400 – Level 4 Pay Matrix

Complete 40-stage pay progression for 7th CPC Level 4 employees

📊Level 4 Pay Matrix – All 40 Stages (7th CPC)

Basic pay increases by 3% annually on 1st July each year. After reaching Stage 40 (₹81,100), stagnation increments are granted every 2 years.

*Gross estimates include Basic + DA (58%) + HRA + TA (₹3,600 for X/Y, ₹1,800 for Z). Deductions (NPS, CGEGIS) not applied in this table. Use the calculator above for your exact net take-home.

🏛️Posts Under Grade Pay 2400 (Level 4) – 2026

Note: All posts at Grade Pay 2400 / Level 4 share the same pay matrix. Differences in in-hand salary arise from department-specific allowances (e.g., Night Duty for Postal, Special Security Allowance for CBI/IB, etc.). See SSC official website for recruitment notifications.

💸Allowances for Grade Pay 2400 Employees (2026)

DA

Dearness Allowance

Currently 58% of Basic Pay (Jul 2025). ~60% expected from Jan 2026 pending cabinet approval. Revised every January & July.

HRA

House Rent Allowance

X Class: 27% | Y Class: 18% | Z Class: 9% of Basic Pay. Zero if Govt. quarters allotted. Partially exempt under Sec. 10(13A).

TA

Transport Allowance

X/Y class cities: ₹3,600/month
Z class / small towns: ₹1,800/month
Exempt up to ₹1,600/month u/s 10(14). DA on TA also payable.

CEA

Children Education Allowance

₹2,250/month per child (max 2 children = ₹4,500/month max). Hostel subsidy: ₹6,750/month per child. Reimbursement basis — submit bills.

NDA

Night Duty Allowance

Applicable for Postal Assistants and shift-duty posts. Approx. ₹1,000–₹1,500/month depending on night hours worked. Claimed monthly on duty records.

DEA

Dress / Uniform Allowance

For posts requiring uniform: ₹5,000/year (one-time annual grant). Applicable to Postal Assistants, Sorting Assistants in uniform-wearing roles.

🛡️Monthly Deductions – Grade Pay 2400 (Group C)

CGEGIS: Central Government Employees Group Insurance Scheme — compulsory for all employees. Group C contribution is ₹30/month for an insurance cover of ₹30,000. The savings fund component accumulates over service and is paid out on retirement.

📈MACP Progression from Level 4 (Grade Pay 2400)

Under the Modified Assured Career Progression (MACP) scheme, employees who do not get regular promotion receive financial upgradation at 10, 20, and 30 years of service.

Important: MACP gives you the pay level benefit only — not the designation/promotion. If you receive a regular promotion (e.g., UDC → Assistant Section Officer), the MACP count resets from the date of promotion. MACP upgradation is granted on 1st July of the qualifying year.

🧮How Grade Pay 2400 Salary is Calculated

1

Basic Pay – Starts at ₹25,500 (Stage 1, Level 4). Increases by 3% each year. After 10 years at Stage 10, basic pay is ₹33,300.

2

DA = Basic Pay × 58% (Jul 2025 rate). DA on TA is also payable separately — Transport Allowance itself attracts DA on the allowance amount.

3

HRA = Basic Pay × 27% / 18% / 9% based on city class. Not payable if Govt. quarters are allotted. Partially exempt under Section 10(13A) IT Act.

4

CEA + NDA – Children Education Allowance (₹2,250/child/month) and Night Duty Allowance for eligible posts are added to gross.

5

Gross = Basic + DA + HRA + TA + CEA + NDA. Net = Gross minus NPS 10% (of Basic+DA), CGEGIS ₹30, and CGHS ₹250 (if applicable).

6

Income Tax (TDS) is deducted separately based on your chosen tax regime (Old or New) and declared investments/deductions.

📘 How to Use the Grade Pay 2400 Salary Calculator

Start by choosing the post or designation and then select the correct Level 4 pay stage. The calculator can auto-fill the corresponding Basic Pay from the 40-stage matrix, while manual entry remains available when you want to reproduce a payslip exactly. Because DA, HRA and NPS all depend on Basic Pay, this is the most important input to verify first.

Next, set the DA rate, city/HRA category and Transport Allowance. X, Y and Z city choices change HRA, while the Transport Allowance input can be adjusted to match the actual posting. If Government quarters are allotted, enable the no-HRA option so gross salary is not overstated.

Then enter Children Education Allowance only when it is actually being claimed, and enable Night Duty Allowance or CGHS only when those items apply to the employee. The calculator separates gross salary from deductions, which makes it easier to compare the output with the real payslip line by line.

For pay-stage verification, use the Pay Matrix Calculator or the Basic Pay Calculator by Grade Pay before finalizing the salary estimate.

💰 Gross Salary vs Net Take-Home at Level 4

Gross salary on this page is built from Basic Pay, DA, HRA, Transport Allowance, CEA and any Night Duty Allowance selected. Net take-home is lower because NPS, CGEGIS and CGHS are deducted before the employee receives the monthly bank credit.

A higher DA rate increases gross salary, but it can also increase the NPS deduction because NPS is calculated on Basic Pay plus DA. This is why a DA revision does not translate one-for-one into the same increase in take-home pay.

When checking a payslip, compare the calculator in a fixed order: Basic Pay, DA, HRA, TA, CEA/NDA, NPS, CGEGIS and CGHS. If the first mismatch is corrected, the gross and net totals usually reconcile automatically.

For broader retirement-structure differences between NPS and OPS, use the NPS vs Old Pension guide rather than relying only on the deduction line shown here.

🏙️ City Category, HRA and Government Quarters

The same Level 4 pay stage can produce different salary in X, Y and Z cities because HRA is percentage-based. This makes city category one of the most important inputs when comparing transfers or postings.

Use the HRA Calculator if you want to isolate the housing component from the rest of the payslip. This is particularly useful before a transfer, where Basic Pay may remain unchanged but HRA and TA can move substantially.

If Government accommodation is allotted and HRA is not payable, enable the quarters checkbox. Leaving HRA active in that situation can make the calculator show a noticeably higher gross and in-hand salary than the actual payslip.

For practical planning, compare the salary difference with real rent and commuting costs. A higher HRA city can improve the payslip while still increasing household expenses.

🚌 Transport Allowance and DA on TA

The Transport Allowance field on this page can be adjusted for the employee’s posting. The calculator adds TA to gross salary separately from HRA, and the page guidance also notes that DA on TA can be relevant under applicable rules.

A common mistake is keeping the default ₹3,600 amount when the actual posting uses the lower rate. When reproducing a payslip, use the allowance amount shown in payroll rather than a generic city assumption.

Use the DA Calculator if you want to confirm the dearness component independently. Historical payslips should always be checked with the DA rate applicable to that period, not the latest rate.

For transfer planning, run one scenario with the current city and one with the proposed posting. Keep the pay stage unchanged so the comparison shows only the location effect.

🎓 CEA, Night Duty and Other Post-Specific Benefits

Children Education Allowance is not a universal monthly earning on every payslip. It is normally claim-based, so the calculator should include it only when the employee is actually eligible and claiming reimbursement. For scheme-specific planning, use the Child Education Allowance Calculator separately.

Night Duty Allowance is similarly post-dependent. Postal, sorting and shift-duty employees may have such payments, while many UDC, Tax Assistant or audit-office roles may not. The checkbox is useful for scenario planning but should be left off for a standard salary baseline.

Department-specific allowances are one reason two employees with the same Level 4 Basic Pay can have different gross salary. Always separate the core structure—Basic, DA, HRA and TA—from optional or duty-linked benefits.

This approach prevents one post’s allowance from being treated as a standard benefit for every Grade Pay 2400 employee.

📈 Annual Increment, MACP and Salary Growth

Level 4 contains 40 pay stages, and normal annual progression moves the employee to the next eligible matrix cell. As Basic Pay rises, percentage-based components such as DA, HRA and NPS also rise, so the overall salary increase is larger than the Basic Pay increment alone.

Use the Next Increment Date tool to verify when the next increment becomes effective. Once the new cell applies, select that stage here and recalculate the full salary.

MACP can create a bigger financial change because the employee may move from Level 4 to Level 5, Level 6 and later Level 7 if regular promotion is delayed. MACP is a pay upgradation, not necessarily a designation change.

For a clean comparison, keep city, DA and other allowances unchanged first and switch only the pay level. This isolates the financial effect of the upgradation.

🏢 Grade Pay 2400 Posts and Department Differences

Level 4 covers UDCs, Tax Assistants, Postal Assistants, Auditors, Junior Accountants and several similar posts across Central Government departments. Because these posts share the same Level 4 matrix, standard Basic Pay progression is common across them.

Differences in take-home pay usually come from posting city, special allowance eligibility, shift duty, CGHS applicability and individual deductions rather than from the designation itself.

For example, a Postal Assistant may have Night Duty Allowance in a shift role, while a Tax Assistant may have the same Basic Pay without that allowance. Likewise, a Government-quarters case may have lower HRA than a privately housed employee at the same stage.

When comparing departments, start with the common core salary first and add only those benefits that are actually sanctioned for the post.

🛡️ NPS, GPF, CGHS and CGEGIS Deductions

For post-2004 employees under NPS, the calculator deducts the employee contribution from Basic Pay plus DA and shows the Government contribution separately. The employer contribution belongs to the retirement account and should not be counted as current take-home salary.

Pre-2004 OPS employees may instead have GPF. The current calculator focuses on the monthly salary effect; long-term GPF interest and corpus planning are better handled by the dedicated GPF calculators on the site.

CGHS and CGEGIS are separate payroll deductions. Use the CGHS Calculator for scheme-specific planning, while this page keeps the focus on the monthly salary result.

If the actual payslip differs from the calculator, confirm that no deduction has been entered twice and that the selected pension scheme matches the employee’s service record.

🔭 Reading the 8th CPC Estimate Carefully

The 8th CPC references on this page are future-scenario material, not a current salary rule. Any projected fitment factor or revised Level 4 Basic Pay should remain clearly separated from the present 7th CPC calculation.

For a broader future-pay comparison, use the 8th CPC Salary Calculator. That tool is better suited to comparing multiple fitment assumptions without mixing them into the current payslip.

If a future pay revision is implemented retrospectively, arrears can arise. Those should be calculated using the final notified pay structure and the employee’s actual month-wise Basic Pay rather than a simple headline estimate.

Until the revised structure is formally notified, the current Level 4 matrix remains the correct baseline for salary reconciliation.

⚠️ Common Grade Pay 2400 Calculator Mistakes

One common mistake is entering gross salary into the Basic Pay field. The calculator already adds DA, HRA, TA and other allowances, so the Basic Pay input should contain only the Level 4 matrix amount.

Another mistake is leaving X-city settings selected after transfer to Y or Z city, or forgetting to switch off HRA when Government accommodation is allotted. Both can overstate salary.

Users also sometimes include CEA or Night Duty Allowance even when those items are not actually payable. Optional benefits should be added only when supported by the employee’s claim or duty record.

Finally, do not compare a future 8th CPC estimate directly with the current 7th CPC in-hand result as though both were official values for the same month.

✅ Grade Pay 2400 Verification Checklist

Before accepting the result, confirm post, pay stage, Basic Pay, DA rate, pension scheme, city category, Transport Allowance, CEA, Government-quarters status, Night Duty and CGHS.

If the result differs from the salary slip, verify Basic Pay first, then DA, HRA and TA. Once earnings match, review NPS/GPF, CGEGIS and CGHS.

For transfer, increment or MACP comparisons, change one variable at a time and keep a copy of the original result. That makes the salary difference easier to interpret.

A dated calculation saved after each major pay change can also help when reviewing arrears or reconstructing salary history later.

Frequently Asked Questions

Common queries about Grade Pay 2400 (Level 4) salary, MACP, and allowances

What is the in-hand salary for Grade Pay 2400 in 2026?▾
At entry (Stage 1, Basic ₹25,500), the approximate in-hand salary in an X-class city in 2026 is: Basic ₹25,500 + DA 58% (₹14,790) + HRA 27% (₹6,885) + TA ₹3,600 = Gross ₹50,775. After NPS (₹4,029) + CGEGIS (₹30) + CGHS (₹250) deductions, net take-home is approximately ₹46,466/month. For a Y-class city, it reduces to ~₹43,500 and for Z-class to ~₹41,000. Use the calculator above for your specific stage.
What is the difference between Grade Pay 2400 and Level 4?▾
They refer to the same pay scale in different Pay Commission regimes. Grade Pay 2400 is the terminology used under the 6th Pay Commission (PB-1: ₹5,200–₹20,200 + GP ₹2,400). Level 4 is the equivalent in the 7th Pay Commission pay matrix, with a basic pay range of ₹25,500–₹81,100. Since 7th CPC was implemented from January 1, 2016, all central government employees are now officially on Level 4, but the “Grade Pay 2400” term is still widely used colloquially.
Which posts are covered under Grade Pay 2400 / Level 4?▾
Several popular central government posts fall under Grade Pay 2400 (Level 4): Upper Division Clerk (UDC) in all ministries, Tax Assistant in CBDT and CBIC (recruited via SSC CGL), Postal Assistant / Sorting Assistant (India Post), Auditor (AG/CAG Offices), Junior Accountant / Accountant in PAO/AG offices, and Senior Secretariat Assistant in Parliament Secretariat. See the full posts table above.
What is the MACP scheme and how does it benefit Level 4 employees?▾
MACP (Modified Assured Career Progression) ensures that even if an employee does not receive a regular promotion, they get financial upgradation to the next pay level after 10, 20, and 30 years of service. For a Level 4 (GP 2400) employee: 1st MACP at 10 years → Level 5 (GP 2800), 2nd MACP at 20 years → Level 6 (GP 4200), and 3rd MACP at 30 years → Level 7 (GP 4600). The upgradation is financial only — the designation does not change until a formal promotion is received.
What is the DA rate for Grade Pay 2400 employees in 2026?▾
The Dearness Allowance (DA) for all central government employees including Grade Pay 2400 / Level 4 staff was 58% from July 1, 2025. For January 2026, DA is expected to be revised upward to approximately 60% based on AICPI-IW index trends — official cabinet approval is pending as of March 2026, with arrears to be paid retroactively once approved. DA is revised every 6 months (January and July) and is fully taxable.
Is HRA compulsory for Level 4 employees or is it optional?▾
HRA is payable only to employees who are not living in Government / Departmental quarters. If you occupy a government accommodation (even at a licence fee), HRA is not payable. If you are in private rented accommodation or own your home, you are eligible for HRA at rates of 27% (X city), 18% (Y city), or 9% (Z city) of your basic pay. Unlike private sector, government employees cannot choose to forgo HRA — it is either payable or not based on your accommodation status.
What is CGEGIS and how much is deducted?▾
CGEGIS (Central Government Employees Group Insurance Scheme) is a mandatory group insurance and savings scheme for all central government employees. For Group C employees (Grade Pay 2400/Level 4), the monthly contribution is ₹30/month, providing a life insurance cover of ₹30,000. The scheme has two components — insurance fund and savings fund. On retirement/death, the savings fund accumulation (with interest) is also paid out. While ₹30/month is small, the savings fund adds up to a respectable corpus over 30+ years of service.
What is the expected 8th CPC salary for Grade Pay 2400 in 2026?▾
The 8th Central Pay Commission is expected to be implemented from January 1, 2026. Based on a proposed fitment factor of 1.92 (if approved — higher than the 7th CPC’s 2.57x), the entry basic pay for Level 4 employees could rise from ₹25,500 to approximately ₹48,960–₹51,000/month. However, the exact fitment factor, pay matrix, and allowance revisions are yet to be officially announced. Until the gazette notification, all calculations remain on 7th CPC rates. Stay updated via the 7th/8th Pay Commission news portal.
Is NPS deducted from Transport Allowance and HRA too?▾
No. NPS (National Pension System) is deducted only on Basic Pay + Dearness Allowance. HRA, Transport Allowance, CEA, Night Duty Allowance, and all other allowances are excluded from the NPS contribution base. This is the same principle as the earlier EPF under the 6th CPC. The employer (Government) also contributes 14% of Basic+DA to the employee’s NPS Tier-I account. This design keeps retirement deductions lower while maintaining a reasonable gross-to-net ratio.
What is the salary of a Tax Assistant (CBDT/CBIC) in 2026?▾
A Tax Assistant in CBDT or CBIC starts at Level 4, Basic Pay ₹25,500. In an X-class city posting with DA 58%, the gross is approximately ₹50,775/month. After NPS + CGEGIS deductions, the net take-home is approximately ₹46,400–₹47,000/month. Tax Assistants also benefit from annual 3% increments and can get promoted to Income Tax Inspector (Level 7, GP 4600) through departmental exams, significantly boosting salary over time. See all SSC CGL posts on the SSC official website.