Monthly salary structure for public institutions from 1.1.2006 to 31.12.2019

As per Central Government 6th pay commission and West Bengal 5th pay commission (implemented from 1.1.2006)

For new recruits

All figures in Indian Rupees

Credit

Pay in the pay scale : 15600

Grade pay: 6000

Basic pay: Pay in the pay scale + Grade pay = 15600 + 6000 = 21600 (For new recruits with PhD, the Basic Pay increases by 3250 as per https://wbxpress.com/wp-content/uploads/2017/01/986-ED.pdf)

Dearness Allowance (from 1.1.2019): 125% of Basic pay = 27000

House Rent Allowance: 15% of Basic pay (maximum allowed to married couples = Rs. 6000) = 3240

Gross pay: Basic pay + Dearness Allowance + House Rent Allowance = 21600 + 27000 + 3240 = 51,840

Debit

Statutory Provident Fund deduction: minimum 6.25% of Basic pay = 1350
(Credit: Since this is not a Contributory Provident Fund, therefore all teachers also get pension after retirement, as per https://wbxpress.com/pension-matters-simplified/

Teachers also get gratuity, as per rules mentioned in the document linked above.

Teachers can also encash 300 earned leaves.)

Professional tax: 200

Rough Income tax: 1/12 of (20% of Gross pay - professional tax - all income tax deductions) = 1/12 of (5% of gross pay above 4,40,000 but till 5,00,000 and 20% of gross pay above 5,00,000) = 2250



Pay in hand: Credit-Debit = 51840 - 1350 - 200 - 2250 = 48,040 +
Provident Fund in one's Provident Fund account and money can be withdrawn from the account as per rules

All teaching staff, their spouses, dependent children, dependent parents and other eligible beneficiaries are enrolled in the West Bengal Health Scheme and so have medical insurance.