The new pay commission will recommend several issues including a raise in the salary and allowances of government employees and officials. If the salaries and allowances are increased as per the recommendation, the government may need an additional fund of several billion takas. This will have to come from the allocation for operating expenses.

However, the government's revenue collection performance is not satisfactory. In the 2024–25 fiscal the National Board of Revenue (NBR) faced a shortfall of around Tk 930 billion, the highest on record. During this period, NBR collected a total of Tk 3.71 trillion from its customs, VAT, and income tax wings, against a revised target of Tk 4.635 trillion.

The NBR contributes over 80 per cent of the budget’s domestic financing. But due to the lack of reforms in the revenue sector, the expected revenue is not being collected from internal sources. Amid this situation, expenses are set to increase further with the introduction of a new pay commission.