AP DA 40.04% Arrears Table with GO 119 – 3 Installment Details

AP DA 40.04% Arrears Table is now important for Andhra Pradesh Government employees and teachers after the release of G.O.Ms.No.119 dated 11 September 2026. As per the latest Government Order, Dearness Allowance has been enhanced from 37.31% to 40.04% of Basic Pay with effect from 01 July 2024. The DA enhancement is 2.73%, and the order covers the DA arrears period from 01 July 2024 to 31 August 2026. The total arrears period is 26 months. This article explains the AP DA 40.04% Arrears Table, payment schedule, employee category-wise treatment, and the online calculation facility.

For teachers and employees looking for an easy AP DA 40.04% Arrears Table, the information below provides the important points from G.O.Ms.No.119 in a simple format. The enhanced DA will be paid in cash along with the September 2026 salary, which is payable in October 2026. The arrears are separate from the regular monthly DA payment. Ten percent of the arrears will be paid in April 2027, while the remaining 90% will be paid in three equal instalments during June 2027, August 2027, and October 2027. The actual arrears amount depends on Basic Pay and the applicable DA difference.

AP DA 40.04% Arrears Table – G.O.Ms.No.119 Key Points

AP DA 40.04% Arrears Table – 26 Months Arrears

The major point in the AP DA 40.04% Arrears Table is the arrears period. G.O.Ms.No.119 specifically states that DA arrears for the period from 01 July 2024 to 31 August 2026 shall be payable to eligible employees. This represents 26 months of DA arrears. The calculation should be based on the Basic Pay applicable for the relevant period and the difference between the earlier DA rate of 37.31% and the revised DA rate of 40.04%.

Important: The table above explains the 26-month arrears period specified in the GO. Actual employee arrears may vary because Basic Pay can change during the period due to increments, AAS, leave surrender or other applicable payroll changes. Therefore, employees should use the relevant Basic Pay for each applicable month while preparing the final arrears statement.

AP DA 40.04% Arrears Table – 3 Installments Schedule

As per G.O.Ms.No.119, the arrears payment is divided into two parts. First, 10% of the total arrears will be paid in April 2027. The remaining 90% will be paid in three equal instalments in June 2027, August 2027, and October 2027. Therefore, each instalment represents 30% of the total arrears, provided the remaining 90% is divided equally.

AP Teachers DA Arrears – OPS, CPS and EPS-95

The AP DA 40.04% Arrears Table is particularly useful for employees who want to understand where their arrears will be credited. For OPS employees, the GO provides for crediting the arrears to the General Provident Fund account in the specified payment portions. For CPS employees, including eligible PTD employees governed by CPS, the 10% portion is credited to the PRAN account along with the Government share as applicable, while the remaining 90% is to be paid in cash. EPS-95 employees will have their DA arrears calculated and paid according to the applicable EPS-95 rules.

AP DA 40.04% Arrears Table – Retirement Employees

G.O.Ms.No.119 also contains a specific provision for employees who retired or are due to retire between 01 July 2024 and 30 April 2027, inclusive. The DA arrears for such employees shall be drawn and paid in cash because an employee nearing superannuation is exempted from making GPF subscriptions during the last four months of service. This provision is important for employees whose retirement falls within the period specified in the Government Order.

AP DA 40.04% Arrears Calculator

Employees and teachers can use the online calculator available on TeacherNews to simplify the calculation. The calculator can help users check the DA difference and arrears based on the relevant Basic Pay and applicable DA percentage. Instead of manually calculating every month’s difference, the online tool can provide a convenient reference for checking the expected amount.

Useful Calculator: AP New DA Calculator and DA Arrears Calculator

How to Calculate AP DA 40.04% Arrears?

The basic calculation can be understood using a simple formula. First, calculate the DA amount at 40.04% of Basic Pay. Next, calculate the earlier DA amount at 37.31% of Basic Pay. The difference between these two amounts represents the additional DA for the applicable month. Since the arrears period covers 26 months, the calculation should be performed month-wise wherever Basic Pay changes. The final arrears amount should then be divided according to the payment schedule specified in G.O.Ms.No.119.

AP DA 40.04% Arrears Table – Example

For example, if the applicable Basic Pay for a particular month is Rs.50,000, the additional DA at 2.73% would be Rs.1,365 for that month. This is only an illustrative calculation to explain the method. The actual arrears for an individual employee can be different when Basic Pay changes during the 26 months. Therefore, employees should not treat a single-month example as their final arrears amount.

Important Points in G.O.Ms.No.119

• DA is enhanced from 37.31% to 40.04%.
• The enhancement is 2.73%.
• The revised DA is effective from 01-07-2024.
• Arrears cover the period from 01-07-2024 to 31-08-2026.
• The arrears period is 26 months.
• The revised DA is payable in cash, with the September 2026 salary payable in October 2026.
• 10% of arrears is scheduled for April 2027.
• The remaining 90% is payable in three equal instalments.
• The three instalments are scheduled for June 2027, August 2027 and October 2027.
• OPS, CPS and EPS-95 employees have different treatment as specified in the GO.

Official G.O.Ms.No.119 – DA 40.04%

Employees and teachers should refer to the original Government Order for official confirmation of the DA rates and arrears payment conditions. The Government Order is available through the Andhra Pradesh Government’s official GO information portal.

Official Andhra Pradesh Government GO Portal – goir.ap.gov.in

The official order also directs the APCFSS to incorporate necessary payroll functionality for calculating DA arrears and generating the due-drawn statement required for DA arrears bills. Therefore, the final payroll calculation and official bill preparation should follow the applicable Government instructions and departmental implementation.

Related TeacherNews Links

• AP New DA Calculator 2026 – DA Arrears Calculator
• AP DA Online Calculator – Previous DA Tables and Arrears
• TG Employees DA Arrears Table

AP DA 40.04% Arrears Table – Frequently Asked Questions

1. What is the AP DA 40.04% Arrears Table?

The AP DA 40.04% Arrears Table is a reference for calculating the 2.73% DA difference and the arrears applicable from 01 July 2024 to 31 August 2026 under G.O.Ms.No.119.

2. What is the new DA percentage under GO 119?

G.O.Ms.No.119 revises the DA from 37.31% to 40.04% of Basic Pay, an enhancement of 2.73% with effect from 01 July 2024.

3. How many months of DA arrears are covered?

The Government Order covers DA arrears for 26 months, from 01 July 2024 to 31 August 2026.

4. When will the DA arrears be paid?

Ten percent of the arrears is scheduled for April 2027, and the remaining 90% is scheduled in three equal instalments in June 2027, August 2027 and October 2027.

5. Can I calculate my DA arrears online?

Yes, the TeacherNews AP DA calculator can be used as a convenient reference to calculate the applicable DA difference and estimate arrears based on Basic Pay.

Conclusion

The AP DA 40.04% Arrears Table provides a simple way for Andhra Pradesh teachers and employees to understand the latest DA revision under G.O.Ms.No.119. The Government has enhanced DA from 37.31% to 40.04%, with the 2.73% enhancement effective from 01 July 2024. The arrears period extends for 26 months up to 31 August 2026. The payment structure consists of 10% in April 2027 and the remaining 90% in three equal instalments in June, August and October 2027. Employees should use their month-wise Basic Pay and the applicable service category while checking the final amount.

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