
APIT · EPF/ETF · Government salary revision (Circular 10/2025)
The phased salary increase explained: 30% from April 2025, 65% from January 2026, 100% from January 2027, the Rs 12,500 floor, deferred balances and pension implications.
Public Administration Circular 10/2025 — 'Revision of Salaries of the Public Service as per Budget Proposals 2025' — replaced the old salary scales of the public service with revised scales (Schedule II/III). Every post got a new 'basic' figure, and these new scales are what the government tab of the calculator uses (44 scales, 1,046 step rows).
The revision applies to the whole public service; university staff (U-* scales) are included but phased on total emoluments, and the 2024 basic is not centrally published — for them, enter your pre-revision emoluments.
The increase is not paid in full from day one. It is staged: 30% of the increase-above-floor from 1 April 2025; 65% from 1 January 2026; and 100% from 1 January 2027.
Concretely: the percentage applies to the portion of the increase above the immediate-pay floor — and only 70% of that portion is unpaid in 2025 (hence the 30% stage), half of what remains in 2026, and zero from 2027. Deferred amounts are not lost: they accumulate and are paid from January 2027.
The first Rs 12,500 of any increase — comprised of the Rs 7,500 embedded allowance plus a Rs 5,000 minimum increase — is paid in full from April 2025 regardless of phase. The phasing applies only to the balance above that floor.
In the calculator this is built into the phase model: for small increases below Rs 12,500 (e.g. 4,000) the full new basic is paid from 2025 — see the phase table on the Government tab or the Tax & deductions guide for the numbers.
Gross increase Rs 20,000; above the Rs 12,500 floor: Rs 7,500. Unpaid in 2025 = 70% × 7,500 = Rs 5,250 → paid basic Rs 64,750. Unpaid in 2026 = half of 5,250 ≈ Rs 2,625 → paid basic Rs 67,375. From January 2027 the full Rs 70,000 is paid.
These exact numbers match the Treasury's published phase values for this scale point — the model is verified to the rupee against the live Treasury salary API.
The cost-of-living allowance of Rs 17,800 (PA Circular 03/2024) continues to be paid separately on top of the new basic — it never phases. Pension, W&OP and other deductions are calculated on the basic actually paid (the phased basic during the transition), which the calculator reflects.
Because the phased basic is lower until 2027, pension estimates and EPF (where it applies to a post) are also lower in the earlier phases — plan for the January 2027 jump when projecting your income.
Use the Government tab of the main calculator (pick your scale, grade and step) to see all three phases side by side, the Pension estimate tool to project your pension on today's phased basic, and the guide to PAYE/APIT to understand how the extra income is taxed.
Last updated: 13 August 2026 — reflects IRD APIT tables for Y/A 2025/26 & 2026/27 (personal relief Rs 1,800,000 p.a.), EPF Act No. 15 of 1958, ETF Act No. 46 of 1980, Public Administration Circular 10/2025 (phased salaries until January 2027) and PA Circular 03/2024 (COLA Rs 17,800), and the National Minimum Wage of Workers statutes (Rs 30,000/month from 1 Jan 2026).