📖 Complete Earned Leave Rules
Earned Leave (EL) is the most valuable leave type for central government employees under CCS Leave Rules 1972. Credited at 30 calendar days per completed year (2.5 days/month), EL provides full salary payment during absence and accumulates up to 300 days maximum. Unlike Half Pay Leave, EL never lapses and forms the basis for retirement encashment benefits up to 300 days tax-free.
EL credits appear in leave account on January 1 each year for previous calendar year service. Partial year service earns pro-rata credit (days worked × 30/365). Temporary/probationary employees eligible from first day. All types of duty count including training, deputation, foreign service. Extraordinary leave (without pay) doesn't earn EL credit.
EL Accumulation & Lapse Rules
Maximum 300 days accumulation permitted. Excess over 300 lapses automatically on December 31 each year. No carry forward beyond limit. Regularization of unauthorized absence converts to EL if balance available (subject to approval). Leave Not Due (LND) up to 360 days possible against future EL credits with medical certificate.
Encashment During Service
Employees can encash 10 days EL at LTC time every 2-year block (max 60 days over 4 years). Encashment = (Basic + DA)/30 × 10 days. Paid along with LTC advance. No tax deduction at source. Cannot combine with Leave Travel Concession cash payment option. Fresh recruits eligible after 1 year service.
Retirement & Resignation Encashment
Maximum 300 days EL encashment tax-free for central government employees on superannuation/death. Calculation: (Basic + DA last 10 months average)/30 × EL days. Private employees limited to ₹25 lakhs lifetime exemption. Family receives encashment if death in service. No recovery if resignation after encashment (unlike commuted leave).
EL During Leave & Training
EL continues to accrue during maternity leave, study leave, extraordinary leave periods counting as duty. Deputation to PSUs/autonomous bodies maintains EL credits. Foreign training earns full EL entitlement. Child Care Leave (CCL) periods also qualify for EL credit ensuring no loss during family care periods.
Combination & Prefix/Suffix Rules
EL combinable with all leave types (HPL, CCL, maternity). Prefix/suffix public holidays, Sundays, restricted holidays permitted. Maximum continuous EL: 180 days (300 days with medical justification). No minimum duration restriction. Weekends during EL count as EL days (unlike casual leave).
Probation & Temporary Employees
Temporary employees earn EL pro-rata from joining date. Probationers eligible for EL against future credits. Service break less than service period doesn't affect EL credits. Joining time counts as duty for EL purposes. Contract employees (3+ years) eligible for pro-rata encashment on completion.
EL Surrender & Commutation
10 days EL surrender permitted annually at LTC time (separate from encashment). Cannot commute EL to cash outside LTC/retirement rules. Surrendered EL lapses (not carried forward). Encashment/surrender tracked separately in service book ensuring transparency in leave account management.
| Service Years | Total Credit | Max Accumulation | LTC Encash (4 yrs) | Retirement Encash | Value (Level 10) |
|---|---|---|---|---|---|
| 5 Years | 150 days | 150 days | 20 days | 150 days | ₹9.35L |
| 10 Years | 300 days | 300 days | 40 days | 300 days | ₹18.69L |
| 20 Years | 600 days | 300 days | 80 days | 300 days | ₹18.69L |
| 30 Years | 900 days | 300 days | 120 days | 300 days | ₹18.69L |
Tax Benefits & Calculations
Retirement encashment fully tax-exempt for government employees. LTC encashment tax-free. Calculation uses average Basic + DA of 10 months preceding retirement. Private sector ₹25 lakhs lifetime cap applies. No TDS on government employee encashment payments ensuring maximum retirement corpus value.
Special Cases & Exceptions
Death in service: family receives full 300 days encashment. Compulsory retirement: full entitlement. Voluntary retirement: pro-rata EL. Technical resignation (same employer): EL transfer permitted. Foreign service: EL credits maintained in parent cadre account ensuring continuity across service conditions.