Rule 26 of CCS Leave Rules 1972
Every Government servant (other than a military officer) who is serving in a Department other than a Vacation Department, shall be credited with earned leave, in advance, in two installments of 15 days each on the first day of January and July of every calendar year. The granting of leave is subject to the discretion of the competent authority and public service requirements. EL can be combined with other types of leave.
(GSR No. 1422, F.No. 11012/1/77-E.IV(A) dated 21.11.1979)
Accrual of Earned Leave:
- Earned leave is credited at a rate of 2.5 days for each completed calendar month of service.
- This credit is given in two installments of 15 days each on January 1st and July 1st.
- For those in North Eastern states or on inter-cadre deputation there, the credit is 20 days each on those dates.
Carry forward of EL to Next Year
The EL balance of an employee at the close of the previous half-year shall be carried forward to the next half-year.
Maximum of EL at Credit
- The maximum earned leave that can be accumulated is 300 days.
- The maximum earned leave that can be granted at a time is 180 days for those in India.
(where the EL balance on the last day of December or June is 300 days or less but more than 285 days, the advance credit of 15 days earned leave on first day of January or July will be kept separately and first adjusted against the earned leave that the employee takes during that half-year and the balance, if any, shall be credited to the leave account at the close of the half-year, subject to the condition that balance of such earned leave plus leave already at credit do not exceed the maximum limit of 300 days). (DOPT Notification No. 11012/1/2009-Estt.(L) dated 01.12.2009)
Example: If an employee has 295 EL as on December 31, after advance credit of 15 EL on January 1, his EL balance should be recorded as 300+10.
Carry forward of EL on technical resignation
When an employee avails technical resignation from one Department and joins another Department under Govt. of India, his leave balance will carried to the new Department.
Calculation of Earned Leave on joining
- Earned leave shall be credited to the leave account of Government servant at the rate of 2½ days for each completed calendar month of service which he is likely to render in a half-year of the calendar year in which he is appointed.
Example: An employee joins on April 15 of the year. Until June, he will have service of two calendar month (i.e. May and June). Then he will be credited 5 EL (2.5 X 2) for the period from his appointment to June 30.
Calculation of Earned Leave on retirement/resignation
- The credit for the half-year in which a Government servant is due to retire or resigns from the service shall be afforded only at the rate of 2½ days per completed calendar month up to the date of retirement or resignation.
- While calculating credit of earned leave, fractions of a day will be rounded off to the nearest day.(DoE Notification No. 16(6)-E.IV(A)/74 dated 31.07.197
Example: An employee resigning or retiring on October 10. Then on July 1, his advance credit of EL will be limited to 8 EL (3 X 2.5 = 7.5 rounded of to nearest number) as he is completing service of only three full calendar months (July, August and September).
Calculation of Earned Leave on dismissal/removal
- When a Government servant is removed or dismissed from service, credit of earned leave shall be allowed at the rate of 2½ days per completed calendar month up to the end of the calendar month preceding the calendar month in which he is removed or dismissed from service.
Calculation of Earned Leave on death
- When a Government servant dies while in service, credit of earned leave shall be allowed at the rate of 2 ½ days per completed month of service up to the date of death of the Government servant.
(DOPT Notification No. F. No. 13026/1/2010-Estt. (L), dated 12.05.2011)
Calculation of Earned Leave on extraordinary leave
If a Government servant has availed of extraordinary leave and/or some period of absence has been treated as dies non in a half-year, the credit to be afforded to his leave account at the commencement of the next half-year shall be reduced by 1/10th of the period of such leave and/or dies non subject to maximum of 15 days.
(MOF Notification No. 11012/1/77-E.IV(A) dated 21.11.1979)
Unavailed joining time to be credited to Earned Leave balance:
- When an employee joins a new post without availing full joining time for the following reasons, the number of days of joining time as admissible as per CCS (Joining Time) Rules, 1979, subject to the maximum of 15 days reduced by the number of days actually availed of, will be credited to his leave account as earned leave. [GSR No. 198 vide DOPT Notification No. 13012/12/86-Estt.(L) dated 25.03.1989]
(a) he is ordered to join the new post at a new place of posting without availing of full joining time to which he is entitled, OR
(b) he proceeds alone to the new place of posting and joins the post without availing full joining time and takes his family later within the permissible period of time for claiming traveling allowance for the family,
- The EL balance together with the un-availed joining time to be so credited shall not exceed 300days.
Encashment of Earned Leave at retirement:
- Encashment of Earned Leave (EL) at retirement allows government employees to receive a cash payment for their unused earned leave.
- This encashment is subject to certain conditions, including a maximum limit of 300 days for the combined encashment of earned leave and Half Pay Leave (HPL).
- The calculation involves the employee's pay and Dearness Allowance (DA) on the date of retirement, multiplied by the number of balance of earned leave.
- The encashed amount is typically paid as a one-time settlement.
Encashment of Earned Leave during LTC:
- Central government employees can encash earned leave up to 10 days while availing Leave Travel Concession (LTC).
- The total days of earned leave that can be encashed during LTC journeys throughout their career is 60 days.
- A minimum earned leave balance of 30 days must be maintained after encashment and availing the leave for the LTC journey. (Example: 40 EL needed to encash 10 EL).
- This provision applies to both Home Town LTC and LTC to anywhere in India.
- If both husband and wife are government employees, each can avail the 10-day encashment benefit, subject to the 60-day career limit.
- When the one and the same LTC is being availed of by the Government servant and his family members separately in a block year, encashment of leave would be restricted to one occasion only.
- EL encashment should be availed before commencement of LTC journey.
- In exceptional cases, ex-post facto sanction of leave encashment on LTC may be considered by the competent authority.
- The leave encashed during Leave Travel Concession (LTC) is not deducted from the maximum amount of earned leave that can be encashed at the time of retirement.
- Can avail EL encashment for LTC without availing reimbursement for travel: A government employee can make a self-declaration stating they traveled to the declared place for Leave Travel Concession (LTC) and are not claiming reimbursement for the journey. This declaration is typically required when the employee travels by a mode not eligible for reimbursement (e.g., private vehicle where public transport is available). The employee must still have traveled to the declared place.