## How to Calculate Dearness Allowance 2024 – A Simple Formula

Dearness Allowance (DA) is a salary element designed to offset inflation’s effect on employees’ buying power. It’s calculated using the average All India Consumer Price Index (AICPIN) for Industrial Workers over 12 months. DA calculation involves subtracting 90.76 from this average, multiplying by 100, and dividing by 90.76.