Pay Matrix Level 4

Full pay matrix for Level 4 (Grade Pay ₹2,400) — all 40 index cells, complete salary breakdown with DA, HRA, TA, salary calculator, promotion tracker (Level 3 → 4 → 5), and 8th CPC revised pay estimate.

₹25,500Entry Pay (Cell 1)
₹81,100Maximum (Cell 40)
GP 2400Grade Pay (6th CPC)
PB-1Pay Band

Level 4 Salary Calculator – Net Take-Home 2026

Select your current cell/index in Level 4 to get complete salary breakdown

Current Cell / Index in Level 4
— Select Cell —
Each annual increment moves you to the next cell
Basic Pay (₹) — Auto-filled

Auto from cell above, or enter custom value
DA Rate (%)

Planning default: 60%. Enter the DA rate applicable to your pay period.
City Classification (HRA)
X-Class City – 30%Y-Class City – 20%Z-Class City – 10%
Transport Allowance
₹900 + DA — Other cities (Level 3–8 band)₹1,800 + DA — Higher TPTA cities (Level 3–8 band)Nil
Pension Scheme
NPS – 10% of Basic+DAOPS / GPF — enter other deduction separately if applicableNone / Exempted
CGHS Contribution
₹250/month – Level 1–5Nil – Not under CGHS
Other Deductions (₹/month)

LIC, CGEGIS ₹30, HBA EMI, cooperative etc.
Years of Service at Level 4

Used to project next increment and MACP eligibility
8th CPC Fitment Scenario
2.00× – Scenario A2.28× – Scenario2.57× – Scenario B2.86× – Scenario C
⚡ Calculate Level 4 Salary & Projections
📊 Level 4 Salary Summary
—Basic Pay
—Gross Salary
—Net Take-Home
—Annual CTC
📈 Salary Composition
Basic Pay——
Dearness Allowance——
HRA——
Transport Allowance——
Net Take-Home——
🔢 Complete Salary Breakdown
Basic Pay – Level 4, Cell ——
Dearness Allowance (—% of Basic)—
HRA (—% of Basic — —)—
Transport Allowance (TA + DA on TA)—
💰 Gross Monthly Salary
—
➖ Deductions
NPS/GPF Employee Contribution—
CGHS Contribution—
Income Tax TDS (est.)—
Other Deductions—
🏠 Net Monthly Take-Home
—

📅 Salary Projections
Next Annual Increment (1 Jul) – Basic—
Next Increment – Gross Salary—
Annual Basic Pay (× 12)—
Annual Gross Salary (× 12)—
Annual Net Take-Home (× 12)—
Annual CTC (incl. Govt NPS 14%)—
MACP Benefit (→ Level 5)—
8th CPC Revised Basic (×—)—
8th CPC Revised Gross (est.)—

📊

Level 4 Pay Matrix – All 40 Cells | Complete Salary Table (DA 60%)

Full progression from ₹25,500 to ₹81,100 — Basic, DA, HRA, TA, Gross, NPS, Net

🔍 Highlight Your Cell:
— None —
HRA City:
X-City 30%Y-City 20%Z-City 10%
DA%:


Legend: 🟡 Yellow = Selected/Current Cell | 🟣 Purple = Level 4 range | NPS deduction = 10% of (Basic+DA). TA = ₹1,350 (Y/Z-city) or ₹3,600 (X-city) + DA%. Gross = Basic + DA + HRA + TA. Net = Gross − NPS − CGHS(₹250).

🏅

Level 4 Promotion Tracker – Level 3 → 4 → 5

Pay fixation on promotion (Rule 13) — select current cell to see promotion impact

Current Cell in Level 4:

Rule 13 Promotion: On promotion, one notional increment (+3%) is added to current basic in the existing level. Then pay is fixed at an equal or next-higher cell in the promoted Level. New DNI (Date of Next Increment) becomes applicable increment date of the promotion year (if before July) or applicable increment date of next year (if after July). Option 2 (DNI fixation) — employee can opt to continue in current level till next DNI, earn that increment, then fix in promoted level — if that gives higher pay.

Pay Matrix Level 4 – Complete Reference Guide

Who belongs to Level 4, allowances, promotions, MACP, and 8th CPC projections

LEVEL 4 Who is in Level 4 (Grade Pay ₹2,400)?

POSTS

Common Central Govt Posts

Level 4 includes: Upper Division Clerk (UDC) in CSS/CSSS, Stenographer Grade D (on promotion), Data Entry Operator Grade B, Junior Secretariat Assistant, Postal Assistant/Sorting Assistant, Tax Assistant (CBDT/CBIC), Clerk Gr-I in various ministries.

ENTRY

Entry Pay – ₹25,500

Minimum Basic Pay at Level 4 is ₹25,500 (Cell 1). This is the pay fixed at initial appointment or on promotion from Level 3. The 6th CPC equivalent entry pay was ₹9,910 (in PB-1) + Grade Pay ₹2,400 = ₹12,310 × 2.57 = ₹31,637 → fixed at ₹25,500 (the Level 4 minimum).

MACP

MACP from Level 4

MACP eligibility depends on the employee’s complete promotion and financial-upgradation history, applicable hierarchy and service conditions. A Level 4 employee should not assume an automatic Level 5 → Level 6 → Level 7 ladder from elapsed time alone. Use the MACP calculator with the service record and verify the resulting level with the establishment section.

PROMOTION

Promotion from Level 4

Level 4 employees are promoted to Level 5 (GP 2800) on departmental promotion — e.g., UDC → Assistant Section Officer (ASO) in CSS is a jump to Level 7 (GP 4600) directly, bypassing Level 5. Standard promotion route: Level 4 → Level 5 → Level 6. Promotion pay fixation per Rule 13: +1 notional increment then fix in new level.

DA/HRA

Allowances in 2026

At entry pay ₹25,500: DA (60%) = ₹14,790 | HRA X-city (30%) = ₹6,885 | HRA Y-city (20%) = ₹4,590 | HRA Z-city (10%) = ₹2,295 | TA = ₹1,350 + DA (₹783) = ₹2,133 (Y/Z). Gross Y-city at entry = ₹25,500+₹14,790+₹4,590+₹2,133 = ₹47,013/month.

8th CPC

8th CPC Revised Pay Estimate

At fitment 2.28×: Entry ₹25,500 → ₹58,100. At 2.57×: → ₹65,500. At 2.86×: → ₹73,000. Maximum (Cell 40 at ₹81,100): 2.28× → ₹1,84,900. If the final implementation order resets or merges DA, apply that notified treatment to the revised basic. These fitment values are only planning scenarios. Any revised pay structure, effective date, arrears treatment and allowance reset must be taken from the final Government orders.

LEVEL 4 Complete Salary Table – Level 4 (DA 60%, Y-City HRA 20%)

TA Note: Y/Z-city TA shown (₹1,350 + DA). X-city TA = ₹3,600 + DA = ₹5,688/month. CGHS = ₹250 for Level 1–5. CGEGIS = ₹30/month for Level 1–5 (not deducted above — add separately). NPS = 10% of (Basic+DA). Government also contributes 14% NPS (not deducted, shown in CTC). Tax: Level 4 employees typically pay zero income tax under new regime (annual income below ₹7L taxable threshold).

COMPARISON Level 3 vs Level 4 vs Level 5 – Pay Comparison

Level 4 Practical Pay Audit & Career Workflow

Use the matrix as a service-record tool, not just a salary estimate.

STEP 1 Confirm the correct Level 4 cell before calculating allowances

The most important input is the sanctioned Basic Pay in Level 4. Do not infer your cell from years of service alone. Promotions, MACP, pay protection, option dates, leave without pay, previous fixation and correction orders can all change the cell. Match the basic shown on the pay slip with the official Level 4 column, then cross-check the same figure in the Pay Matrix Calculator or the Pay Matrix Browser. If the amount does not match a valid Level 4 cell, review the last fixation order before estimating salary.

For a newly promoted employee, the current cell is only one part of the calculation. The fixation event itself should be checked separately with the Promotion Pay Fixation Calculator and, where the case relates to financial upgradation, the MACP Increment Calculator. This prevents a common error: comparing the same cell number across two different levels as if cell numbers represented equal seniority or equal basic pay.

STEP 2 Reconcile DA, HRA and Transport Allowance independently

After Basic Pay is confirmed, apply each allowance on its own statutory base. DA is calculated on basic pay at the rate applicable to the relevant month. HRA is ordinarily a percentage of Basic Pay, not Basic plus DA, and the applicable X/Y/Z city classification should be verified separately. The calculator uses 30% / 20% / 10% planning rates; if a different rate applies to the period you are auditing, enter that period-specific rate instead. For a focused check, compare the result with the DA Calculator, DA Rate History Calculator, HRA Calculator and X/Y/Z HRA Calculator.

Transport Allowance is not selected simply by HRA city class. The employee’s pay level and whether the station is a higher TPTA city both matter. Level 4 falls within the Level 3–8 TPTA band, so the planning bases used here are ₹1,800 for higher TPTA cities and ₹900 for other places, with DA on TPTA added separately. Department-specific exemptions, disability-related enhanced rates and non-entitlement periods must be checked from the actual service record.

STEP 3 Treat 1 January / 1 July increment dates as an eligibility question

A Level 4 employee should not assume that every increment must fall on 1 July. Under the current increment framework, the applicable date can be 1 January or 1 July depending on appointment, promotion, MACP and qualifying-service circumstances. Use the Next Increment Date Calculator together with the Increment Due Dates reference. If the previous increment was missed or implemented late, quantify the difference with the Increment Arrears Calculator.

When promotion and increment dates are close, compare fixation options over the complete timeline rather than choosing the option with the highest first-month basic. The relevant question is what basic pay and DNI remain after the option is exercised. The January vs July increment guide and Annual Increment Calculator are useful cross-checks before a representation is submitted to the establishment section.

STEP 4 Audit promotion and MACP from the actual hierarchy

Level 4 is common across many cadres, but the next promotional post is not universal. A departmental hierarchy may move an employee to Level 5, Level 6, Level 7 or another prescribed level. MACP is also based on the applicable hierarchy and the employee’s prior regular promotions and financial upgradations. Therefore, a “10 years = Level 5” shortcut can be wrong for an individual case. Review the recruitment rules, promotion order and previous MACP entries, then use the MACP Increment Calculator and MACP vs Promotion guide.

Where a promotion order has already been issued, compare the pay fixed in the order with the matrix. One increment in the lower level and placement in the higher level must follow the applicable fixation rule and option. Use the 7th CPC Pay Fixation Calculator as a second check. If a correction changes the basic retrospectively, the downstream DA, HRA, NPS and arrears should also be recomputed.

STEP 5 Separate gross salary from actual bank credit

Gross salary is not the same as take-home pay. NPS deductions depend on the employee’s applicable scheme and pensionable emoluments; tax depends on the selected tax regime, taxable allowances, deductions and the full-year income. CGHS, CGEGIS, licence fee, recoveries, loans and other deductions can also differ by employee. Reconcile NPS using the NPS Calculator and NPS Impact Calculator. For tax, use the Income Tax Calculator for Government Employees instead of assuming a fixed TDS amount.

A useful monthly audit is to compare four numbers: sanctioned Basic Pay, total gross earnings, statutory/authorized deductions and final bank credit. The Understanding Salary Slip guide and Salary Break-up Calculator help identify where a difference originates. This is especially useful after a DA revision, transfer, promotion or recovery adjustment.

STEP 6 Track arrears as separate components

Do not calculate all arrears with one percentage. A retrospective basic-pay correction can affect DA, HRA, NPS and sometimes other linked components; a DA revision affects DA on Basic and may also affect DA on TPTA; an HRA change is driven by the applicable HRA rate and admissibility period. Use the DA Arrears Month-wise Calculator, HRA Arrears Calculator, Pay Revision Arrears Calculator and Total Arrears Calculator as separate checks.

Keep a month-wise worksheet showing old basic, revised basic, DA rate, HRA rate, TPTA, deductions and net difference. This makes it easier to reconcile the arrear statement issued by the PAO/DDO and avoids treating a gross arrear as the amount that should reach the bank after deductions.

STEP 7 Use 8th CPC numbers only as scenarios

The fitment selector on this page is useful for sensitivity analysis, but it is not an official revised-pay predictor. A future pay commission can change the fitment method, matrix design, rounding method, effective date and allowance structure. Therefore, 2.00×, 2.28×, 2.57× and 2.86× should be read only as “what-if” multipliers applied to the present basic. Do not treat a projected basic or projected arrear as an entitlement.

For historical context, compare the present structure with the 5th vs 6th vs 7th CPC comparison and the 6th to 7th CPC conversion calculator. Those tools help show why a future revision may not be a simple multiplication of the current cell.

STEP 8 Connect Level 4 pay records to retirement calculations

Retirement benefits should be based on the employee’s actual pension scheme, qualifying service and last admissible emoluments, not on a generic “50% pension” shortcut. Employees covered by NPS should model the retirement corpus separately; employees covered by applicable pension rules should verify qualifying service, commutation and family-pension conditions. Useful cross-checks include the 7th CPC Pension Calculator, Gratuity Calculator, Leave Encashment Calculator and Retirement Benefits Calculator.

Before retirement, reconcile the final basic, last increment, any pending promotion/MACP fixation, DA arrears and service-book entries. A small unresolved basic-pay error can flow into gratuity, leave encashment, NPS contributions or pension calculations, so the final service year is the right time for a complete pay audit rather than only a monthly salary estimate.

STEP 9 Transfer, accommodation and HRA change audit

A transfer can change more than the office address. It may alter the HRA city classification, TPTA station category, government-accommodation status and the month from which a new allowance rate becomes admissible. When a Level 4 employee moves from one station to another, compare the relieving date, joining date, accommodation allotment/surrender date and the first pay slip after transfer. Use the HRA City Class Calculator and HRA Metro/Non-Metro Calculator as cross-checks, but use the department’s admissibility order for the final payroll entry.

If government accommodation is occupied, HRA may not be admissible for the relevant period. Conversely, a delayed HRA update after vacating quarters can create arrears. The safest approach is to record each month’s Basic Pay, city class, accommodation status and HRA actually drawn. That month-wise record also makes an HRA Arrears Calculator result easier to reconcile with the official bill.

STEP 10 Final Level 4 verification checklist

Before relying on any salary figure from this page, confirm: the employee is actually in Level 4; the Basic Pay matches an official cell; the DA rate belongs to the month being calculated; HRA is based on the correct city and accommodation status; TPTA uses the correct pay-level/station band; NPS or other pension deductions match the applicable scheme; income tax is calculated for the full financial year; and any promotion/MACP order has been implemented with the correct option and DNI.

For a complete record set, keep the latest pay slip, fixation memorandum, promotion/MACP order, increment order, transfer order, accommodation record and arrear statement together. If two documents disagree, resolve the Basic Pay and effective date first because nearly every downstream component depends on those fields. For a broader final check, compare the result with the Basic Pay Calculator, 7th CPC Salary Calculator and Salary Slip Format.

QA What to do when the calculator and pay slip differ

If the calculator produces a figure different from the official pay slip, do not force the inputs until the totals match. Compare component by component. First confirm Basic Pay and effective date, then DA, HRA, TPTA and deductions. A difference may come from a non-standard allowance, a recovery, a previous-month adjustment, leave without pay, government accommodation, an arrear credit or a departmental deduction not modelled here.

Document the variance and check it against the establishment/PAO record. For historical changes, use the DA Rate Chart and HRA Rates Chart. For a revised basic, use the Pay Revision Arrears Calculator before recalculating downstream allowances.

Keep the calculator result as an estimate and retain the supporting service documents used for verification.

Level 4 Pay Matrix – FAQ

Frequently asked questions about Grade Pay 2400 / Level 4 salary, allowances and career progression

What is the in-hand salary for Level 4 at entry pay (₹25,500) in 2026?▾
At Level 4 entry pay of ₹25,500 with DA 60% and Y-city HRA 20%:

Basic Pay: ₹25,500
+ DA (60%): ₹14,790
+ HRA (18% Y-city): ₹4,590
+ TA (₹1,350 + ₹783 DA): ₹2,133
= Gross: ₹47,013

Deductions: NPS 10% of (₹25,500+₹14,790) = ₹4,029 | CGHS: ₹250 | CGEGIS: ₹30
Total deductions: ~₹4,309
Net Take-Home ≈ ₹42,704/month

In X-class city: TA becomes ₹3,600+₹2,088 = ₹5,688. HRA = ₹6,885 (27%). Gross ≈ ₹51,963. Net ≈ ₹47,654/month. Note: If DA rises to 60% from Jan 2026 (pending), add ₹510/month to gross.
How many years does it take to reach maximum pay (₹81,100) at Level 4?▾
Level 4 has 40 cells, from ₹25,500 to ₹81,100. Starting at Cell 1 (₹25,500), with one annual increment on applicable increment date each year, it takes 39 increments = 39 years to reach Cell 40 (₹81,100). However, in practice:

1. Most employees join at a higher cell (not necessarily Cell 1) depending on their pay fixation.
2. Promotions/MACP move employees to Level 5 or higher before they reach Cell 40.
3. 8th CPC will revise and refix all pay before most reach Cell 40.

From Cell 1 to Cell 10: Basic goes from ₹25,500 → ₹34,300 (10 years). Cell 20: ₹46,100. Cell 30: ₹62,000. Cell 40: ₹81,100. Each increment = 3% of current cell value, rounded to nearest ₹100. The entire Level 4 range gives a 218% pay growth from entry to maximum.
How is pay fixed when promoted from Level 4 to Level 5 (Rule 13)?▾
Rule 13 Promotion Fixation (Level 4 → Level 5):

Step 1: Find current basic pay in Level 4 (e.g., Cell 5 = ₹28,700).
Step 2: Add one notional increment of 3% → ₹28,700 × 1.03 = ₹29,561 → rounded = ₹29,600.
Step 3: In Level 5, find the cell equal to or next higher than ₹29,600.
Level 5 cells: ₹29,200 (C1), ₹30,100 (C2), ₹31,000 (C3)… → ₹30,100 is < ₹29,600? No — ₹30,100 > ₹29,561. So fix at ₹30,100 (Cell 2 of Level 5).

Result: Pay in Level 5 = ₹30,100 (vs ₹28,700 before promotion) = ₹1,400 hike.
New DNI: applicable increment date of the year of promotion (if promoted Jan–Jun) or applicable increment date of next year (if promoted Jul–Dec).

Option 2 (DNI-based): Employee can choose to stay in Level 4 till next increment (say 1 Jul), earn that increment to ₹29,600, then fix in Level 5. At ₹29,600 +3% = ₹30,488 → fix at Level 5 Cell 3 (₹31,000). This gives higher pay in some cases.
What posts are placed in Level 4 / Grade Pay 2400?▾
Level 4 (Grade Pay ₹2,400) is a Group C post. Major posts include:

Central Secretariat Services: Upper Division Clerk (UDC) – CSS
Income Tax / Customs: Tax Assistant (CBDT), Executive Assistant (CBIC)
Indian Posts: Postal Assistant / Sorting Assistant (PA/SA), Multi-Tasking Staff (on promotion)
Railways: Senior Clerk, Commercial Clerk, Account Clerk Gr-I
Defence Accounts: Auditor / Accountant
SSC CGL: Postal Inspector, Inspector (Central Excise/Preventive Officer) at Group C Level 4 via SSC CGL
CPWD: Junior Stenographer, UDC
NIC / DOPT / MHA: UDC equivalents across departments

Note: Some SSC CGL posts like Inspector Examiner and Inspector Preventive Officer (CBIC) are placed at Level 7 (GP 4600) directly, not Level 4. Always verify the specific post’s pay level.
What will be Level 4 salary under 8th Pay Commission?▾
The 8th CPC section below is a scenario model only; the final effective date, fitment method and revised matrix must be taken from notified Government orders. Entry pay for Level 4 under different fitment factors:

Current Level 4 entry: ₹25,500
× 2.00 = ₹51,000 | Monthly gross (new) ≈ ₹65,000+
× 2.28 = ₹58,100 | Monthly gross ≈ ₹75,000+
× 2.57 = ₹65,500 | Monthly gross ≈ ₹84,000+
× 2.86 = ₹72,900 | Monthly gross ≈ ₹94,000+

Future DA/HRA treatment must follow the final implementation order; the 30/20/10 figures here are only current-structure planning rates. Do not assume arrears from a particular date until the final implementation order specifies the effective date and arrears treatment. Estimated 8th CPC monthly gross at ×2.28 fitment for Y-city = ₹58,100 (basic) + ₹0 DA + ₹11,620 HRA (20%) + ₹3,600+ TA ≈ ₹73,000–₹78,000/month (vs current ~₹47,000).