Pay Matrix Level 6

Full 7th CPC Pay Matrix Level 6 salary table — all 40 stages from ₹35,400 to ₹1,12,400. Gross salary, DA at 60%, HRA, NPS, and take-home calculator for Central Government Group B employees.

₹35,400Entry Pay (Stage 1)
₹1,12,400Maximum (Stage 40)
GP ₹4,2006th CPC Equivalent
3%Annual Increment

Level 6 Salary Calculator — 2026

Select your Stage, DA rate, city class, and tax regime to calculate exact gross and take-home salary

Pay Stage (Level 6)
— Select Stage —
Your current Stage in Level 6 — from latest pay slip
DA Rate
60% — 2026 planning rate63% — future planning scenario58% — July 202555% — January 202553% — July 2024
City Class (HRA)
X Class Metro — HRA 30%Y Class City — HRA 20%Z Class / Other — HRA 10%
Income Tax Regime
New Tax Regime (default 2026)Old Tax Regime
Other Monthly Deductions (₹)

CGHS, CGEGIS ₹30, LIC, recovery — optional
CGEGIS (Group B)
₹120/month — Group B₹60/month — Group C₹0 — Not applicable

🔵 Basic Pay
—
Level 6
🟠 DA (60%)
—
Dearness Allow.
🟢 Gross Salary
—
Before deductions
🔴 NPS Deduction
—
10% of Basic+DA
🟡 Take-Home
—
Est. in-hand
⚡ Calculate Full Salary Breakdown

💰 Level 6 Salary Breakdown — Complete Result

📊 Monthly Salary Visual Breakdown
Basic Pay (Level 6, Stage —)—
Dearness Allowance (DA)—
House Rent Allowance (HRA)—
Transport Allowance (TPTA)—
DA on TPTA—
✅ Gross Salary (Before Deductions)—
NPS Employee Contribution (10%)—
NPS Govt Contribution (14%) — Free Bonus—
Total NPS in Corpus/month—
CGEGIS Deduction—
Estimated Income Tax (monthly)—
Other Deductions—
Total Deductions—
💵 Net Take-Home Pay—
📅 Annual Gross CTC (incl. Govt NPS)—
📈 Annual NPS Corpus Contribution—
🔺 Next Increment Basic Pay (Stage+1)—

📊 Increment Projection — Current Stage → Next 5 Stages

Level 6 — Complete Pay Matrix (All 40 Stages)

7th CPC Pay Matrix Level 6 — Basic pay, DA, HRA, gross salary for all stages at DA 60%, X-class HRA 30%

Table DA Rate:
60% — 2026 planning rate63% — future planning scenario58% — July 202555% — January 2025
X Class — HRA 30%Y Class — HRA 20%Z Class — HRA 10%

Table notes: Gross = Basic + DA + HRA + TPTA (₹3,600) + DA on TPTA. NPS deduction = 10% of (Basic + DA). Take-home estimate excludes income tax (varies by regime and deductions) and other personal deductions. HRA shown for selected city class. DA at selected rate (default 60% = January 2026).

Level 6 — Pay Structure & Benefits Guide

Complete breakdown of Level 6 salary components, eligibility, allowances, and career progression

📋What is Pay Matrix Level 6?

6th CPC Equivalent

Grade Pay ₹4,200

Level 6 in the 7th CPC Pay Matrix corresponds to Grade Pay ₹4,200 in the 6th CPC structure (Pay Band PB-2, ₹9,300–₹34,800). The entry pay of ₹35,400 was derived by applying the fitment factor of 2.57 to the 6th CPC minimum basic pay for GP ₹4,200. It covers a wide range of Group B Non-Gazetted and Group C Central Government posts.

Typical Posts

Who is in Level 6?

Common posts at Level 6 include: Upper Division Clerk (UDC) in many departments, Tax Assistant (CBDT/CBIC), Assistants in Ministries (UPSC, MEA, Cabinet Secretariat), Auditors/Accountants (IA&AD), Junior Accountant (CGA), Senior Secretariat Assistant, DEO Grade A, and equivalent posts. Also covers promoted Group C employees from Level 4/5.

Pay Range

₹35,400 to ₹1,12,400

Level 6 spans 40 stages — from ₹35,400 (Stage 1, entry) to ₹1,12,400 (Stage 40, maximum). Each stage represents one annual increment of approximately 3%. A fresh recruit at Stage 1 would reach Stage 40 after 39 years — but most employees get promoted to Level 7 or higher before reaching Stage 40 via MACP (Modified Assured Career Progression).

MACP Benefits

Level 7 After 10 Years

Under MACP scheme, a Level 6 employee who has not been regularly promoted gets a financial upgrade to Level 7 after completing 10 years of service at Level 6 (first MACP). Second MACP to Level 8 after another 10 years (20 years total in Level 6). Third MACP to Level 9 after 30 years total at Level 6. MACP gives a pay fixation in the next Level — not a promotional post.

Level 6 vs Level 7: The gap between Level 6 maximum (₹1,12,400) and Level 7 entry (₹44,900) shows that Level 6 employees promoted to Level 7 mid-career get their pay fixed at the Stage in Level 7 that is equal to or just above their current Level 6 pay. A Level 6 Stage 5 employee (₹39,900) gets fixed at Level 7 Stage 1 (₹44,900) — an immediate jump of ₹5,000. A Level 6 Stage 9 employee (₹44,900) gets fixed at Level 7 Stage 1 (₹44,900) — same amount (no increment benefit, just promotion).

💰Level 6 Allowances — Complete Breakdown (DA 60%)

TPTA for Level 6: Transport Allowance at Level 6 = ₹7,200/month for employees posted in X and Y class cities. For employees in Z class cities and other areas, TPTA = ₹3,600/month. DA on TPTA is added at the same rate as DA (currently 60%). Revised TPTA rates are applicable from July 1, 2017 as per 7th CPC recommendations (6th CPC rates were ₹3,200 for Grade Pay ₹4,200).

📈Level 6 Stage 1 — Salary at Different DA Rates

How the total salary at Level 6 Stage 1 (₹35,400) has grown over the years as DA increased from 0% to 60%:

Key insight: A Level 6 Stage 1 employee’s gross salary has increased by ₹25,560/month (+48%) from January 2016 to January 2026 — purely due to DA growth — even without a single increment or promotion. At Stage 1, the gross salary in January 2026 is ₹78,780/month (X class) vs ₹53,220 at the time of 7th CPC implementation.

⬆️Pay Fixation — Promotion from Level 6 to Level 7

Pay Fixation Rule on Promotion: On promotion from Level 6 to Level 7, one notional increment (3%) is added to the current Level 6 basic pay. The resulting amount is then fixed in Level 7 at the Stage equal to or next above that amount. If the notional pay after increment falls below Level 7 Stage 1 (₹44,900), the pay is fixed at ₹44,900 Stage 1. This is as per FR 22(I)(a)(1) / Rule 13 of CCS (Revised Pay) Rules, 2016.

🔗 Other Pay Matrix Levels — Quick Navigation
L1 — ₹18,000
L2 — ₹19,900
L3 — ₹21,700
L4 — ₹25,500
L5 — ₹29,200
L6 — ₹35,400 ✅
L7 — ₹44,900
L8 — ₹47,600
L9 — ₹53,100
L10 — ₹56,100
L11 — ₹67,700
L12 — ₹78,800
L13 — ₹1,23,100
L14 — ₹1,44,200

Level 6 Payroll Verification & Career Planning Workflow

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

✅1. Verify the Basic Pay Before Checking Allowances

The safest Level 6 calculation starts with the exact basic pay shown in the latest pay slip or pay-fixation order. Match that figure with the Level 6 stage table above. If the amount does not appear in Level 6, do not force the nearest stage: first check whether a promotion, MACP, increment, pay-protection order or correction changed the applicable level. The Pay Matrix Browser is useful when you only know the basic pay, while the Basic Pay Calculator by Grade Pay helps when older 6th CPC records are being reconciled.

For a routine annual increment, confirm the applicable date rather than assuming every employee moves on 1 July. Central-government cases can involve the 1 January or 1 July increment framework depending on the service event and applicable rules. Use the Next Increment Date Calculator and the January vs July Increment Guide when the date is important for arrears or promotion fixation.

🏠2. Reconcile DA, HRA and Transport Allowance Separately

After basic pay is confirmed, calculate each allowance on its own base. DA is applied to basic pay at the rate relevant to the salary month. HRA uses basic pay and the applicable X/Y/Z city rate; this page uses 30%, 20% and 10% planning rates. Government accommodation, transfer dates and city reclassification can change whether HRA is payable, so compare the output with the HRA Calculator, X/Y/Z HRA Calculator and HRA City Class Calculator.

For Level 6, the standard Transport Allowance planning base used here is ₹3,600 in higher TPTA cities or ₹1,800 in other places, plus DA on that allowance, where the standard rate is applicable. Disability-related enhanced rates, special duty conditions, official transport or other departmental exceptions should be checked separately. The result is therefore a payroll-planning estimate, not a substitute for the sanctioned allowance order.

📈3. Promotion and MACP: Do Not Compare the Same Stage Number

A common mistake is to compare Level 6 Stage 10 with Level 7 Stage 10 and call the difference the promotion benefit. Actual fixation is based on the employee’s existing basic pay, the admissible increment/fixation method and the first equal-or-higher cell in the promoted level. Use the Pay Fixation on Promotion Calculator for the fixation step and the MACP Increment Calculator when the event is a financial upgradation.

Keep the promotion order, option exercised, date of fixation, date of next increment and revised level together. A later arrears claim often depends on this exact chain. If the effective date is retrospective, compare the revised month-by-month pay with the amount already drawn using the Pay Revision Arrears Calculator or Total Arrears Calculator.

🧾4. Reconcile Net Pay With the Pay Slip, Not With Gross Alone

Gross salary and bank credit are different numbers. NPS, income tax, CGHS/CGEGIS or other recoveries, loans, insurance, court recoveries and voluntary deductions can materially change take-home pay. For NPS-covered employees, verify the employee contribution against the applicable pensionable emoluments and then check whether the government contribution has been credited to the PRAN statement. The NPS Impact Calculator and NPS Calculator can be used for longer-term scenarios.

Income-tax withholding should be checked separately from the salary calculator because the result depends on the selected tax regime, eligible deductions and income outside salary. Use the Income Tax Calculator for Government Employees for a dedicated estimate. For a line-by-line payroll check, compare the result with the Understanding Salary Slip guide and the Salary Break-up Calculator.

📅5. Build an Arrears Audit Trail When a Rate or Basic Pay Changes

When DA, HRA, basic pay or a promotion is revised with effect from an earlier date, create a month-wise worksheet: old basic, revised basic, old DA, revised DA, old HRA, revised HRA, old TA-related DA and revised TA-related DA. Then subtract the amount already paid. This avoids the common error of applying one current rate to an entire historical period. The DA Arrears Month-wise Calculator and HRA Arrears Calculator are designed for this type of reconciliation.

If a normal increment was missed or corrected later, use the Increment Arrears Calculator. Keep the sanction/order number, effective date and payment month with the calculation so the result can be checked later by establishment or accounts staff.

🏦6. Retirement Planning Should Use the Actual Scheme and Service Record

Level 6 by itself does not determine the retirement benefit. The applicable pension system, qualifying service, last pay, contribution history, retirement date and family-benefit rules all matter. For pension-rule cases, use the 7th CPC Pension Calculator; for NPS cases, use the NPS tools and verify current exit rules before treating any lump-sum or annuity percentage as guaranteed.

Retirement planning should also include Gratuity, Leave Encashment and the Retirement Benefits Calculator. This gives a more complete picture than projecting pension from one Level 6 stage alone.

Frequently Asked Questions

Level 6 pay, increments, HRA, MACP, NPS, promotion, and salary queries

What is the starting salary (in-hand) for a Level 6 employee in 2026?▾
For a fresh Level 6 Stage 1 employee (Basic ₹35,400) in January 2026 (DA 60%, X-class city, new tax regime):

Basic: ₹35,400 | DA: ₹21,240 | HRA (30%): ₹10,620 | TPTA: ₹3,600 | DA on TPTA: ₹2,160 = Gross: ₹73,020

Deductions: NPS 10% of ₹56,640 = ₹5,664 | CGEGIS: ₹120 | Income Tax: ~₹0 (below ₹12L threshold in new regime) = Total deductions: ~₹5,784

Net take-home: approximately ₹72,996–73,000/month in X-class city. In Y-class city: ~₹69,600. In Z-class: ~₹66,200. These figures are for a non-gazetted Group B employee with no other deductions. GPF (if any, optional for NPS employees), CGHS, or other deductions would reduce take-home further.
When does annual increment fall due and how much is it?▾
Annual increment for Central Government employees falls due on July 1 every year. Employees who joined on any date from January 1 to June 30 get their first increment on July 1 of the next year (approximately 6–18 months later). Those who joined from July 1 to December 31 get their first increment on July 1 of the following year (13–18 months later).

The increment quantum = 3% of basic pay, rounded to the nearest multiple of ₹100. Example: Stage 1 basic ₹35,400 × 3% = ₹1,062 → rounded to ₹1,100 (next stage = ₹36,500). Stage 2 to Stage 3: ₹36,500 × 3% = ₹1,095 → rounded to ₹1,100 = ₹37,600. As basic pay grows, the increment quantum also grows (3% of higher base).
Is HRA taxable for Level 6 employees?▾
HRA is partially exempt from income tax under Section 10(13A) of the Income Tax Act — but only under the Old Tax Regime. Under the New Tax Regime (which is the default from FY 2023-24), HRA exemption is NOT available — the full HRA amount is taxable.

Under the Old Regime, HRA exemption = Least of:
(i) Actual HRA received (e.g., ₹10,620/month at Stage 1, X class)
(ii) 50% of (Basic+DA) for metro cities (40% for others) — ₹28,320/month
(iii) Actual rent paid minus 10% of (Basic+DA) — depends on your rent

For most Level 6 employees in government quarters (GPRA), actual HRA received is NIL (quarters licence fee deducted instead). In such cases, no HRA exemption applies regardless of regime. For those in private accommodation, the old regime HRA exemption is highly beneficial — often making entire HRA of ₹10,620 tax-free.
What is MACP and when does a Level 6 employee get it?▾
MACP (Modified Assured Career Progression) is a financial upgrade given to employees who are not promoted despite completing set service periods:

1st MACP: After 10 years of continuous service in same Level (no regular promotion) → financial upgrade to Level 7 (next Level in pay matrix)
2nd MACP: After 20 years total service (or 10 years from 1st MACP) → upgrade to Level 8
3rd MACP: After 30 years total service (or 10 years from 2nd MACP) → upgrade to Level 9

Important: MACP gives only a financial upgrade — not a promotion in designation or responsibilities. The employee remains in the same post but gets pay of the next Level. Pay fixation on MACP is the same as regular promotion: one notional increment in current Level, then fix in next Level. MACP is counted from the date of joining in the post/grade, not from confirmation.
What is the NPS take-home impact at Level 6 vs OPS?▾
At Level 6 Stage 1 (Basic ₹35,400, DA 60%):

NPS base = Basic + DA = ₹35,400 + ₹21,240 = ₹56,640
Employee NPS deduction = ₹5,664/month (10%)
Govt NPS contribution = ₹7,930/month (14%) — does not reduce take-home

An OPS employee at the same Level/Stage would have ₹5,664/month more in take-home — that is ₹67,968/year extra in hand. However, OPS employees contribute to GPF (minimum 6% of basic = ₹2,124/month) — so the actual take-home difference is ₹5,664 – ₹2,124 = ₹3,540/month less for NPS vs OPS employee at Stage 1. The gap grows with DA and basic pay growth. At Stage 10 (₹46,200), the NPS deduction is ₹7,392/month vs GPF of ₹2,772 — difference = ₹4,620/month.
What is the total salary including all allowances at Level 6 Stage 5?▾
At Level 6 Stage 5 (Basic ₹39,900) in January 2026 (DA 60%, X-class city):

Basic Pay: ₹39,900
DA (60%): ₹23,940
HRA (30%): ₹11,970
TPTA: ₹3,600
DA on TPTA (60%): ₹2,160
Gross Salary: ₹81,570/month

Additional optional allowances (if applicable):
CEA (2 children): up to ₹5,625/month
Hostel subsidy: up to ₹8,437.50/month
Special duty allowance (NE/J&K postings): 10-25% of basic
Risk/hardship allowance: varies by post

Deductions: NPS ₹6,384 | CGEGIS ₹120 | Tax ~₹0 → Take-home: ~₹80,826/month (X-class, new regime, no other deductions).
What is the pension for a Level 6 employee after 33 years of service?▾
For an OPS employee (joined before 2004) who retires at Level 6 maximum Stage 40 (₹1,12,400) with 33+ years of qualifying service:

Basic Pension = 50% of ₹1,12,400 = ₹56,200/month
DR at 60% = ₹33,720
Total pension (basic + DR) = ₹89,920/month

For an NPS employee retiring at Level 6 Stage 40 (₹1,12,400), 33 years service, 10% annual return:
Estimated NPS corpus depends on actual contribution history, service length, investment returns, charges and withdrawals; use the NPS calculator for a scenario estimate
Exit lump-sum treatment depends on the subscriber category and the rules applicable on the exit date
Annuity purchase and resulting pension depend on the exit rules, annuity allocation and quote available at retirement

Note: Most Level 6 employees would be promoted to Level 7+ via MACP before reaching Stage 40, so their pension would be higher based on their actual last basic pay at retirement.
What is the CGHS contribution for Level 6 employees?▾
CGHS (Central Government Health Scheme) subscription rates for Level 6 employees (revised from January 1, 2020):

Level 6 monthly CGHS subscription: ₹650/month (for Pay Level 6, i.e., Basic ₹35,400–₹1,12,400)

This deduction appears on the pay slip and provides CGHS card entitlement for the employee and family (spouse + dependent children + dependent parents). Level 6 is entitled to Private Ward facility in empanelled hospitals under CGHS. The subscription also covers domiciliary medicines, specialist consultations, and diagnostic tests at CGHS Wellness Centres. Retirees can continue CGHS membership by paying annual subscription (currently ₹7,800/year for Level 6 equivalent).
Disclaimer: Pay Matrix Level 6 data is from the 7th Central Pay Commission Report and CCS (Revised Pay) Rules, 2016. DA at 60% is used on this page as a 2026 planning input; verify the rate applicable to the pay period being checked. TPTA rates as per MoF OM dated July 7, 2017. HRA rates as per MoF OM dated July 7, 2017 (30/20/10%). NPS contribution rates per PFRDA Act and MoF OM dated March 30, 2019. CGEGIS rates for Group B from CGEGIS Rules 1980. Salary figures are for illustrative purposes — actual take-home may vary based on additional allowances, special pay, deductions, and location. Verify the applicable government orders and departmental instructions before using the estimate for an official claim.