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Guwahati: Assam has become the first state in the country to implement the 8th Pay Commission for state government employees. This decision after the term of the 7th Pay Commission came to an end on January 1, 2026. Assam Chief Minister Himanta Biswa Sarma announced the formation of the commission and appointed former Chief Secretary Subhash Das as its chairman.
This move has raised hopes among state government employees and pensioners. The 8th Pay Commission will revise salaries and pensions. Although the effective date is considered to be January 1, 2026, it usually takes time for the commission's recommendations to be implemented. Experts believe that the new pay structure could be implemented in 2027-28 or 2028-29.
Typically, a pay commission takes about 18 months to submit its report. After that, the government approves and implements the new salaries and pensions. By forming the commission ahead of time, Assam has gained an advantage, which means that state employees may receive the benefit of a salary increase before central government employees.
By constituting the 8th Pay Commission early, Assam has demonstrated its commitment to the welfare of its employees. If the recommendations are submitted quickly, Assam's employees could be among the first to benefit from the salary increase.
According to the provisions, the 8th Pay Commission has been in effect since January 1, 2026. However, its actual implementation will take some time. According to experts, the 8th Pay Commission may be implemented between the financial year 2027-28 or the financial year 2028-29.
Rohit Jain, Managing Partner of Singhania & Company, told the media, “In mid-2026, the Union Cabinet approved the formation of the 8th Pay Commission. This commission has 18 months to prepare and submit a detailed report. Although the official date of implementation is January 1, 2026, the new salary slab may be announced at the end of 2026 or the beginning of 2027.”
According to the rules, central government employees and pensioners should receive their salaries after the implementation of the 8th Pay Commission. Since no decision has yet been made regarding the salary slab, when a decision is made, the arrears will be paid from January 1, 2026.
For example, if the 8th Pay Commission is implemented in May 2027, then employees will be paid arrears according to the 8th Pay Commission from January 1, 2026, to April 2027. It is important to note that employees will receive arrears for any delay.
Yes, employees should keep in mind that arrears are taxable. After the implementation of the 8th Pay Commission, many government employees will fall under the 30 percent income tax slab. They will have to pay tax on the arrears at the same rate.