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When your salary is revised retroactively, arrears = (new salary − old salary) × number of months in the arrear period.
Enter old and new salary, and the number of months the revision applies retroactively.
When a salary increase is approved later than its effective date, the back-dated difference is paid as arrears in one lump sum.
Find the monthly delta between new and old salary.
diff = new − old
// e.g. 60K − 50K = 10KCount the months between the effective date of the revision and the actual disbursal.
months = arrears_period
// e.g. 6 monthsTotal = monthly difference × arrear months. Plus components like PF/ESI on the difference may need adjustment.
arrears = diff × months
Arrears = (New Salary − Old Salary) × Months in Arrears PeriodStatutory deductions (PF, ESI) may also need back-calculation on the arrears portion.Wage arrears framework and back-pay timeline rules.
Relief mechanism to spread arrears taxation across original years.
Mandatory ITR form for claiming relief on arrears.
Arrears processing with retroactive PF/ESI/TDS adjustments.
Step-by-step Section 89 relief computation guide.
HR practice for salary revisions and back-pay handling.
Superworks payroll auto-calculates arrears with retroactive PF/ESI/TDS adjustments — including Section 89(1) relief computation for employees.