What is the maximum number of Earned Leave (EL) days encashable on retirement?

Under Rule 39 of the Central Civil Services (Leave) Rules, 1972, a government employee can encash a maximum of 300 days of Earned Leave (EL) upon superannuation. If the accumulated EL is less than 300 days, Half Pay Leave (HPL) can be utilized to make up the difference up to 300 days.

Is leave encashment received at retirement taxable for government employees?

No. Under Section 10(10AA)(i) of the Income Tax Act, leave encashment received by Central and State Government employees at the time of retirement or superannuation is 100% tax-free without any monetary ceiling.

What is Child Care Leave (CCL) and how many days are allowed?

Under Rule 43-C of CCS Leave Rules, female government servants and single male parents (unmarried, widower, or divorcee) are entitled to 730 days (2 years) of Child Care Leave during their entire service to look after their two eldest surviving children until age 18. Salary is paid at 100% for the first 365 days and 80% for the next 365 days.

How many days of Maternity and Paternity leave are admissible in government service?

Female employees receive 180 days (6 months) of fully paid Maternity Leave for up to two surviving children. Male employees receive 15 days of fully paid Paternity Leave to be availed within 6 months of the child's birth.

Central Civil Services (Leave) Rules, 1972

CCS Leave Rules & Retirement Encashment Calculator 2026

Calculate your 300-day tax-free retirement leave encashment lump sum under Section 10(10AA), verify 180 days paid Maternity Leave (Rule 43), 730 days Child Care Leave (CCL), Paternity Leave, and annual EL/HPL accrual ledgers.

Retirement Leave Encashment Calculator (Rule 39 CCS Leave Rules)

Central & State Government employees can encash accumulated Earned Leave (EL) up to a maximum of 300 days at the time of retirement, 100% tax-free under Section 10(10AA).

Last Drawn Basic Pay (₹)

Dearness Allowance Rate (%)

Accumulated Earned Leave (Max 300)

Accumulated Half Pay Leave (HPL)

Monthly Emoluments (Basic + DA)

₹85,833

Per day rate: ₹2,861

EL Days Encashed

300 Days

Full 300 days EL

Total Lump-Sum Tax-Free Payout

₹8,58,330

100% Tax-Free under Sec 10(10AA)

Statutory Leave Encashment Formula (DoPT Rule 39):

Cash Equivalent = [(Last Basic Pay + DA) / 30] × Number of Accumulated EL Days (Max 300)

Note: In case of resignation (other than technical resignation), encashment of EL is restricted to a maximum of 150 days (50% of 300 days limit) under Rule 39(3).

Frequently Asked Questions: CCS Leave Rules

Can Casual Leave (CL) be combined with Earned Leave (EL)?

No. Under CCS Leave Rules, Casual Leave is strictly not recognized as recognized leave of absence and cannot be prefixed or suffixed with regular Earned Leave, Half Pay Leave, or Commuted Leave. However, it can be combined with Special Casual Leave or Restricted Holidays.

What happens to accumulated leave if an employee resigns?

In cases of normal resignation (not Technical Resignation), encashment of Earned Leave is capped at a maximum of 150 days (50% of 300 days) under Rule 39(3). However, if the resignation is a Technical Resignation through proper channel to join another government post, the entire balance of EL and HPL is carried forward without forfeiture.

Can male government employees avail Child Care Leave (CCL)?

Yes. Following the 7th Pay Commission amendments to Rule 43-C, single male government servants (including unmarried, widowers, or legally divorced fathers) are eligible for the full 730 days of Child Care Leave on identical terms as female employees.

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