Central government employees and pensioners may receive substantial arrears if the 8th Pay Commission's recommendations are implemented after the conventional effective date of January 1, 2026. While the date signifies the start of the new pay cycle, actual salary and pension revisions require formal constitution, report submission, and government approval, which could delay implementation into 2027. Arrears will be calculated retrospectively from January 1, 2026, potentially amounting to several lakhs depending on pay level, fitment factor, and the duration of the delay.