Government of West Bengal
Finance Department
(Audit Branch)
325 Sarat Chatterjee Road, Nabanna, Howrah-711102
No.2834 -F(P2) Dated 04/08/2026
MEMORANDUM
Sub: Grant of Dearness Allowance to State Government Employees and the employees of Government aided Educational Institutions, employees of Statutory Bodies, Government Undertakings, Panchayats including Panchayat Karmee, Municipal Corporations / Municipalities, Local Bodies etc. and also Dearness Relief to the Pensioners / Family Pensioners.
The question of enhancement of (i) Dearness Allowance in respect of Government employees, the teaching and non-teaching employees of Government aided Educational Institutions, employees of Statutory Bodies, Government Undertakings, Panchayats including Panchayat Karmee, Municipal Corporations / Municipalities, Local Bodies etc. and (ii) Dearness Relief on the pension / family pension has been under consideration of the Government for some time past.
2. After careful consideration, the Governor has been pleased to decide the following:
I. The whole time State Government employees shall draw Dearness Allowance @ 38% of basic pay with effect from 01/10/2026. The calculation of Dearness Allowances shall be made taking into account the revised basic pay and NPA, if any, but it shall not include any other type of pay.
II. The Dearness Allowance as sanctioned at (I) above in respect of State Government employees shall be admissible to the teaching and non-teaching employees of Government aided Educational Institutions, employees of Statutory Bodies, Government Undertakings, Panchayats including Panchayat Karmee, Municipal Corporations / Municipalities, Local Bodies etc. The respective Administrative Department may sanction the benefit of Dearness Allowance @38% of revised basic pay with effect from 01/10/2026 to the employees under their control without making any further reference to Group-P2 of this Department.
III. (a) The State Government Pensioners/ Family Pensioners shall draw Dearness Relief @38% of revised basic pension/ revised family pension with effect from 01/10/2026.
(b) It will be the responsibility of the Pension Disbursing Authority to calculate the quantum of Dearness Relief on revised Pension / revised family Pension payable to each individual case.
(c) For the purpose of payment of Dearness Relief sanctioned herein, the Principal Accountant General (A&E), West Bengal, will issue authority to the Public Sector Banks in Kolkata and the Accountant General of other States.
(d) The Treasury or Sub-treasury Officers in this State will give effect to this order without the authority of the Accountant General (A&E), West Bengal.
IV. The Dearness Relief as sanctioned at (III)(a) above for the State Government Pensioners / Family Pensioners shall also be admissible to the Pensioners / Family Pensioners of State aided Non-Government Educational Institutions, Statutory Bodies / Government Undertakings / Panchayats, Municipal Corporations/ Municipalities, Local Bodies etc., who are in receipt of revised Pension/ revised Family Pension. The respective Administrative Department may sanction the benefit of Dearness Relief @38% of revised Pension / revised Family Pension with effect from 01/10/2026 to the Pensioners/ Family Pensioners concerned under their control without making any further reference to Pension Branch of this Department.
V. (a) The rate of Dearness Allowance in respect of the employees mentioned in para (I) above who are drawing pay in the pre-revised pay structure as per recommendation of the 5th Pay Commission shall be enhanced from 171% to 223% with effect from 01/10/2026.
(b) The pensioners/ family pensioners still drawing pre-revised pension / family pension (As per ROPA 2009) will get Dearness Relief @223% with effect from 01/10/2026 till their pension / family pension is revised.
VI. The Dearness Allowance/Dearness Relief sanctioned herein shall be rounded off to the nearest rupee in each case.
VII. In the case of Public Undertakings/ Statutory Bodies, the additional expenditure for sanction of Dearness Allowance and Dearness Relief should be borne by such Undertakings / Bodies themselves out of their own resources or out of financial assistance provided to them in the budget and no additional financial assistance will be given to them on that account.
VIII. There will be a further ad-hoc increase in the Daily Rate of Wages by Rs. 110/- (Rupees One Hundred and Ten) only with effect from 01/10/2026 for the daily rated workers under the Government whose wages are not regulated by any Statutory provisions like the Minimum Wages Act, etc.
Sd/- P. K. Mishra
Additional Chief Secretary
to the Government of West Bengal
No.2834/1 ( 400)-F (P2) Dated 04/08/2026
Copy forwarded for information and necessary action to:
- The Principal Accountant General (A&E), West Bengal, Treasury Buildings, Kol– 1
- The Principal Accountant General (Audit), West Bengal, Treasury Buildings, Kol 1
- The Principal Accountant General (Receipt Works & Local Bodies Audit), West Bengal, Salt Lake Kolkata -64
- The Additional Chief Secretary/Principal Secretary/Secretary………Department (All)
- The Divisional Commissioner…………………………………………Division (All)
- The Director of Treasuries & Accounts, West Bengal, The New India Assurance Buildings, 4 Lyons Range, Kolkata-1
- The District Magistrate/District Judge/Superintendent of Police …………………(All)
- The Sub-Divisional Officer ……………………………………….………………(All)
- The Pay & Accounts Officer, Kolkata Pay & Accounts Office – I/II/III.
- The Registrar & DDO Finance (Accounts) Department
- The Treasury Officer ……………………………………..…………..Treasury (All)
- Shri Sumit Mitra, Network Administrator, Finance Department for uploading this Memorandum in the Finance Department’s Website.
Special Secretary
to the Government of West Bengal