The 8th Pay Commission (8th CPC) is taking a methodical approach to prepare its report of recommendations. They’re holding meetings with employee and pensioner bodies and other stakeholders, and listening to their views on payout revision and work-related issues. The next round of meetings with stakeholders is set to take place in Lucknow, Uttar Pradesh, on June 22-23, 2026. With every meeting and each development, central government employees are growing more curious about their pay revisions. Their salaries will be based on the fitment factor. If there’s a delay in rolling out the 8th Pay Commission report, both employees and pensioners can expect to receive arrears, likely starting from January 1, 2026. These arrears will depend on their employee level, the salary difference between the 8th and 7th Pay Commissions and the duration of the delay in implementing the 8th CPC report.Also Read: 8th Pay Commission arrears: Estimated arrears Level 4 employees may get under 2.0, 2.15, 2.28, 2.57 and 2.86 fitment factorsSo how much could employees at Level 15-18 expect in arrears if the 8th Pay Commission opts for fitment factors of 2.0, 2.15, 2.28, 2.57 and 2.86?, Let’s find out!Who are Level 15-18 central government employees as per 7th Pay Commission pay matrix? According to the 7th Pay Commission pay matrix, Level 15-18 central government employees hold positions of higher administrative grade (HAG) and above. These employees have 30-35 years of service experience belonging to top-tier services such as Indian Administrative Service (IAS), Indian Police Service (IPS), Indian Foreign Service (IFS), defence services, etc. These officers are at levels of secretaries, additional secretaries, special secretaries, chief of defence services, director generals in some departments, among others.Also Read: 8th Pay Commission memorandum deadline: How minimum, maximum salaries of central government employees have changed from 1st to 7th CPCKey post held by Level 15-18 central government employees Pay Level Minimum Basic Pay (₹) Typical Posts Level 15 1,82,200 Additional Secretary to Government of India, Principal Chief Commissioner (CBDT/CBIC), Principal Accountant General, senior officers in organized Group A services Level 16 2,05,400 Special Secretary to Government of India, Director General-level officers in some departments, senior police and defence officers Level 17 (Apex Scale) 2,25,000 Secretary to Government of India, Chief Secretary of a State, Army Commander, Vice Chief of Army/Navy/Air Force, DGP of large states Level 18 (Cabinet Secretary Scale) 2,50,000 Cabinet Secretary of India, equivalent top-level posts such as Service Chiefs in the Armed Forces 8th Pay Commission: Arrear calculations for Level 15-18 central government employees Since the implementation date of the 8th Pay Commission report will be known after some time, we are assuming that central government employees are getting arrears for 20 months (from January 2026-August 2027). Our assumption is based on the fact that the 8th Pay Commission has a 18-month deadline to submit its reporting starting November 2025. Experts believe implementation may take another 3-6 months. For each month of arrear, the payout will be equal to the difference of the basic pays in the 7th and the 8th Pay Commissions. It will be multiplied by the fitment factor and number of months (20) of report delay. Arrear of an employee= (Basic pay of employee in 8th CPC-basic pay of employee in 7th CPC) X fitment factor X number of months (20).Also Read: Looking for over 17% return from FCNR deposit through leverage? Check pitfalls before getting luredThe arrears will be calculated at fitment factors of 2.0, 2.15, 2.28, 2.57 and 2.86. (Calculation source: Ramachandran Krishnamoorthy, Associate Partner, Managed Services, BDO India) 8th Pay Commission: Estimated arrears Level 15-18 employees can get for 20 months at 2.0 fitment factors Level Current Basic (Rs) Revised Basic (Rs) Increase in Basic (Rs) Arrears for 20 months (Rs) 15 1,82,200 3,64,400 1,82,200 36,44,000 16 2,05,400 4,10,800 2,05,400 41,08,000 17 2,25,000 4,50,000 2,25,000 45,00,000 18 2,50,000 5,00,000 2,50,000 50,00,000 8th Pay Commission: Estimated arrears Level 15-18 employees can get for 20 months at 2.15 fitment factor Level Current Basic (Rs) Revised Basic (Rs) Increase in Basic (Rs) Arrears for 20 months (Rs) 15 1,82,200 3,91,730 2,09,530 41,90,600 16 2,05,400 4,41,610 2,36,210 47,24,200 17 2,25,000 4,83,750 2,58,750 51,75,000 18 2,50,000 5,37,500 2,87,500 57,50,000 8th Pay Commission: Estimated arrears Level 15-18 employees can get for 20 months at 2.28 fitment factor Level Current Basic (Rs) Revised Basic (Rs) Increase in Basic (Rs) Arrears for 20 months (Rs) 15 1,82,200 4,15,416 2,33,216 46,64,320 16 2,05,400 4,68,312 2,62,912 52,58,240 17 2,25,000 5,13,000 2,88,000 57,60,000 18 2,50,000 5,70,000 3,20,000 64,00,000 8th Pay Commission: Estimated arrears Level 15-18 employees can get for 20 months at 2.57 fitment factor Level Current Basic (Rs) Revised Basic (Rs) Increase in Basic (Rs) Arrears for 20 months (Rs) 15 1,82,200 4,68,254 2,86,054 57,21,080 16 2,05,400 5,27,878 3,22,478 64,49,560 17 2,25,000 5,78,250 3,53,250 70,65,000 18 2,50,000 6,42,500 3,92,500 78,50,000 8th Pay Commission: Estimated arrears Level 15-18 employees can get for 20 months at 2.86 fitment factor Level Current Basic (Rs) Revised Basic (Rs) Increase in Basic (Rs) Arrears for 20 months (Rs) 15 1,82,200 5,21,092 3,38,892 67,77,840 16 2,05,400 5,87,444 3,82,044 76,40,880 17 2,25,000 6,43,500 4,18,500 83,70,000 18 2,50,000 7,15,000 4,65,000 93,00,000 These calculations are an estimate of the amount of arrears top-level central government employees are expected to get due to the delay in the implementation of the 8th Pay Commission. The real magnitude of these arrears will be known only when the 8th Pay Commission report is implemented.