AP DA 41.86% Arrears Table with GO 120 – Complete Arrears Details

AP DA 41.86% Arrears Table is now one of the most searched topics among Andhra Pradesh Government employees and teachers following the release of G.O.Ms.No.120 dated 11 September 2026. The Government of Andhra Pradesh has enhanced Dearness Allowance from 40.04% to 41.86% of Basic Pay with effect from 01 January 2025. The increase in DA is 1.82%. The order also covers DA arrears for the period from 01 January 2025 to 31 August 2026, totaling 20 months. This article explains the latest AP DA 41.86% Arrears Table, arrears period, payment schedule, employee category-wise provisions, and online calculator details in a simple format.

The latest AP DA 41.86% Arrears Table is especially useful for AP teachers, employees, and other eligible staff who want to estimate their additional DA and arrears. According to G.O.Ms.No.120, the revised DA of 41.86% will be paid in cash with the September 2026 salary, payable in October 2026. The arrears for 20 months will not be paid completely at once. Ten percent of the arrears is scheduled for January 2028, while the remaining 90% will be released in three equal instalments during March 2028, May 2028 and July 2028. The exact arrears amount depends on the Basic Pay applicable during each month.

AP DA 41.86% Arrears Table – GO 120 Key Highlights

G.O.Ms.No.120 brings an important DA revision for Andhra Pradesh State Government employees. The revised rate moves from 40.04% to 41.86%, resulting in an enhancement of 1.82%. The revised rate is effective from 01 January 2025. The order also provides the detailed method and schedule for payment of the resulting arrears.

AP DA 41.86% Arrears Table – 20 Months Arrears Period

The main point in the AP DA 41.86% Arrears Table is the 20-month arrears period. G.O.Ms.No.120 specifies that DA arrears arising from the revised rate shall be payable for the period from 01 January 2025 to 31 August 2026. This covers 20 months. The additional DA for the period is based on the difference between the earlier DA rate of 40.04% and the revised rate of 41.86%.

The above period is based directly on the arrears period specified in the Government Order. Employees should remember that the final amount may not be the same for every month because Basic Pay can change during the arrears period. Annual increments and other admissible pay changes can therefore affect the final calculation.

AP DA 41.86% Arrears Table – Three Instalments Schedule

As per the AP DA 41.86% Arrears Table payment structure, the total arrears are divided into two stages. First, 10% of the arrears will be paid in January 2028. The remaining 90% will then be paid in three equal instalments in March 2028, May 2028 and July 2028. Since 90% is divided equally into three parts, each instalment represents 30% of the total arrears.

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

The AP DA 41.86% Arrears Table is also important for understanding how arrears are treated for different employee categories. G.O.Ms.No.120 specifies separate provisions for OPS, CPS and EPS-95 employees. For OPS employees, the applicable arrears amount is to be credited to the General Provident Fund account. For CPS employees, including eligible PTD employees governed by CPS, the 10% arrears portion is credited to the individual’s PRAN account along with the Government share as applicable. 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 41.86% – September Salary Payment

Another important point connected with the AP DA 41.86% Arrears Table is the regular DA payment. The Government Order states that the sanctioned Dearness Allowance shall be paid in cash with the September 2026 salary, which is payable in October 2026. This regular DA payment should be understood separately from the arrears relating to the earlier period.

Therefore, employees should distinguish between the revised DA that becomes part of the regular salary and the arrears accumulated for the 20-month period from January 2025 to August 2026.

AP DA 41.86% Arrears Calculator

Employees and teachers can use the TeacherNews online calculator to estimate their DA and arrears. The calculator provides a convenient way to check the additional DA amount based on Basic Pay. For employees whose Basic Pay changed during the 20-month period, a month-wise calculation is important for obtaining a more accurate estimate.

Related Calculator: AP DA 40.04% Arrears Calculator – GO 119

How to Calculate AP DA 41.86% Arrears?

The calculation of additional DA can be understood using a simple formula. The new DA at 41.86% is calculated on Basic Pay, while the previous DA at 40.04% is also calculated on Basic Pay. The difference between the two amounts represents the additional DA of 1.82%. For every applicable month, the additional DA can therefore be calculated using the Basic Pay for that month.

AP DA 41.86% Arrears Table – Basic Pay Example

For example, if the applicable Basic Pay for a particular month is Rs.50,000, the additional DA at 1.82% is Rs.910 for that month. This is only an illustration of the calculation method and should not be considered the final 20-month arrears amount. The actual amount can vary when an employee’s Basic Pay changes during the arrears period.

AP DA 41.86% Arrears – Who is Covered?

The Government Order provides the revised DA to eligible employees drawing pay in the Revised Pay Scales, 2022. The order also specifies applicability to employees of Zilla Parishads, Mandal Parishads, Gram Panchayats, Municipalities, Municipal Corporations, Agricultural Market Committees and Zilla Grandhalaya Samsthas who are drawing pay in regular scales under the Revised Pay Scales, 2022.

Teaching and non-teaching staff of aided institutions, including aided polytechnics, and teaching and non-teaching staff of universities covered by the specified pay scales are also included as detailed in the Government Order.

AP DA 41.86% Arrears – UGC Pay Scales

G.O.Ms.No.120 also provides revisions for employees and teaching staff drawing specified UGC/AICTE pay scales. For Revised UGC Pay Scales 2006, the DA rate is revised from 246% to 252% with effect from 01 January 2025. For Revised UGC Pay Scales 2016, the rate is revised from 53% to 55% with effect from the same date.

AP DA 41.86% Arrears Table – Retirement Employees

G.O.Ms.No.120 contains a special provision for employees who retired or are due to retire from service between 01 January 2025 and 31 December 2027, inclusive of the date. Their DA arrears shall be drawn and paid in cash as specified in the Government Order. This provision is connected with the rule relating to GPF subscriptions during the final four months of service.

This is an important provision for retiring employees because their arrears treatment is different from the normal GPF-related arrangement applicable to OPS employees.

AP DA 41.86% Arrears Table – Death of Employee

In the event of the death of an employee before the issue of G.O.Ms.No.120, the legal heir or heirs are entitled to the DA arrears as provided in the Government Order. Employees’ families should therefore refer to the applicable departmental and treasury procedures for processing such claims.

Important Points of G.O.Ms.No.120

• DA revised from 40.04% to 41.86%.
• DA enhancement is 1.82%.
• The revised DA is effective from 01-01-2025.
• Arrears period is 01-01-2025 to 31-08-2026.
• The total arrears period is 20 months.
• Revised DA is payable in cash with the September 2026 salary, payable in October 2026.
• 10% of arrears is scheduled for January 2028.
• The remaining90% is payable in three equal instalments.
• Three instalments are scheduled for March 2028, May 2028 and July 2028.
• OPS, CPS and EPS-95 employees have separate arrears treatment as specified in the GO.
• Retired or retiring employees within the specified period have a special cash-payment provision.

Official G.O.Ms.No.120 – AP DA 41.86%

Employees and teachers should refer to the original Government Order for the official provisions, eligibility, and payment conditions. The Government Order states that the order is available online through the Andhra Pradesh Government GO information portal.

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

The order also directs the CEO, APCFSS to incorporate the required payroll functionality to calculate DA arrears and generate the due-drawn statement needed for DA arrears bills. Therefore, final payroll processing should be carried out according to the official departmental instructions.

Related TeacherNews Updates

For previous DA information, employees can also refer to the earlier G.O.Ms.No.119 update published on TeacherNews. That article covers the revision from 37.31% to 40.04% and the corresponding arrears details.

• AP DA 40.04% Arrears Table with GO 119
• AP New DA Calculator – DA Arrears Calculator
• TG Employees DA Arrears Table (Pending DA)

AP DA 41.86% Arrears Table – Frequently Asked Questions

1. What is the new AP DA percentage under GO 120?

Under G.O.Ms.No.120, the DA is revised from 40.04% to 41.86% of Basic Pay, with an enhancement of 1.82% effective from 01 January 2025.

2. How many months of DA arrears are covered under GO 120?

The DA arrears cover 20 months, from 01 January 2025 to 31 August 2026.

3. When will 10% of AP DA arrears be paid?

Ten percent of the DA arrears is scheduled to be paid in January 2028.

4. When will the remaining 90% DA arrears be paid?

The remaining 90% of the arrears will be paid in three equal instalments in March 2028, May 2028 and July 2028.

5. How can AP employees calculate 41.86% DA arrears?

Employees can use the TeacherNews DA calculator to estimate the additional 1.82% DA and calculate the applicable arrears based on their Basic Pay and month-wise pay changes.

Conclusion

The AP DA 41.86% Arrears Table gives employees and teachers a clear overview of the latest DA revision under G.O.Ms.No.120. The Government has enhanced DA from 40.04% to 41.86%, resulting in a 1.82% increase effective from 01 January 2025. The arrears period covers 20 months from January 2025 to August 2026. Ten percent is scheduled for January 2028 and the remaining 90% is divided into three equal instalments in March, May and July 2028.

Employees should calculate their arrears using the applicable Basic Pay for each month because changes in Basic Pay can affect the final amount. The TeacherNews online calculator can be used as a convenient reference for checking the additional DA and estimated arrears.

Bookmark TeacherNews for the latest AP DA updates, Government Orders, salary tables, arrears tables, and employee-teacher calculators.