═══════════════ HERO ═══════════════
Complete reference to leave credit dates for Central Government employees — Earned Leave, Half Pay Leave, Casual Leave, Restricted Holidays. Includes leave balance calculator, accumulation tracker, and encashment estimator.
15 DaysEL – Jan 1 & Jul 1
10 DaysHPL – Jan 1 & Jul 1
8 DaysCL – Full Year
300 DaysMax EL Accumulation
═══════════════ QUICK NAV ═══════════════
📌 Jump to Section
Earned Leave
Half Pay Leave
Casual Leave
Restricted Holidays
Special Leave Types
Leave Encashment
New Joinee Rules
Retirement Credit
All Leave Summary
═══════════════ CALCULATOR ═══════════════
📊
Leave Balance Calculator
Project your EL, HPL, and CL balance for the current or any future date
Date you joined Central Govt. regular service
Defaults to today if left blank
Your existing EL at credit (0 for new joinees)
Your existing HPL at credit (0 for new joinees)
Extra-Ordinary Leave reduces credit by 1/10th
📊 Projected Leave Balance
Service Period Computed—
EL Credits Due This Year—
HPL Credits Due This Year—
EOL Deduction (1/10th of EL)—
✅ Earned Leave Balance—
✅ Half Pay Leave Balance—
✅ Casual Leave Remaining—
Next EL Credit Date—
EL Cap Status—
💰
Leave Encashment Estimator
Calculate cash equivalent of EL and HPL on retirement / resignation (Rule 39)
Current: 55% (Jan 2026)
Max 300 days encashable
HPL counted at half rate for encashment
Counts against the 300-day lifetime cap
💰 Leave Encashment Breakdown
Basic Pay + DA (Leave Salary basis)—
Daily Leave Salary (÷30)—
EL Days Admissible for Encashment—
EL Encashment Amount—
HPL Days (counted at ½ for 300-day cap)—
HPL Encashment Amount (at half pay)—
💰 Total Leave Encashment—
300-Day Lifetime Cap Used—
Tax Treatment—
📅
Next Leave Credit Date Finder
Find exactly when your next EL and HPL will be credited to your leave account
📅 Upcoming Leave Credit Schedule
Next EL Credit Date—
EL to be Credited (After EOL Deduction)—
EL Balance After Next Credit—
EL Cap Impact—
Next HPL Credit Date—
HPL to be Credited (After EOL Deduction)—
HPL Balance After Next Credit—
📅 Second Upcoming EL Credit—
EL Balance After 2nd Credit—
═══════════════ LEAVE SNAPSHOT ═══════════════
📋Leave Credit At a Glance – All Leave Types 2026
All leave types applicable to Central Government employees under CCS (Leave) Rules 1972, with credit dates, carry-forward rules, and encashment eligibility at a glance.
🌿
30
Earned Leave
15 days each on Jan 1 & Jul 1
🏥
20
Half Pay Leave
10 days each on Jan 1 & Jul 1
☕
8
Casual Leave
Jan 1 (full year credit)
🎉
2
Restricted Holidays
Choose 2 from approved list
Jan 1EL+HPL
Feb
Mar
Apr
May
Jun
Jul 1EL+HPL
Aug
Sep
Oct
Nov
Dec
📌 EL and HPL are credited in advance on the 1st of January and July every year. CL is credited once on 1st January for the full year (8 days). Restricted Holidays are selected at the start of the year.
═══════════════ MAIN INFO ═══════════════
🌿Earned Leave (EL) – Rules 26 & 27
Earned Leave is the most valuable leave — it accrues based on service, can be accumulated up to 300 days, can be encashed, and can be availed for any reason. It is credited in advance on January 1 and July 1.
| Rule | Details |
|---|---|
| Credit Rate | 15 days on 1st January + 15 days on 1st July = 30 days per year |
| Credit Method | Credited in advance at the start of each half-year. The actual credit is adjusted at the close of the half-year against leave availed. |
| Maximum Accumulation | 300 days (including days encashed with LTC). Days encashed with LTC are also counted towards the cap. |
| Maximum at a Time | 180 days at a stretch in general. Up to 300 days may be granted for study or travel abroad with government permission. |
| EOL Deduction | Credit is reduced by 1/10th of EOL (Extra-Ordinary Leave) availed during the half-year, rounded to nearest day. |
| Cap Adjustment | If EL balance exceeds 285 days, the Jan 1 or Jul 1 advance credit of 15 days is restricted to ensure the total does not exceed 300 days. |
| New Appointee (Mid-Year) | Credited at 2½ days per completed calendar month of service in the joining half-year. E.g., joining March = 4 months in H1 → 10 days EL. |
| Year of Retirement | Credit at 2½ days per completed month up to date of retirement. No advance credit for the remaining months of the half-year. |
| Encashable on Retirement | Yes — up to 300 days at full pay+DA rate |
| Encashable with LTC | Yes — up to 10 days per LTC block, lifetime limit of 60 days (but counted against 300-day cap) |
285-Day Rule: When your EL balance on 31st December or 30th June exceeds 285 days, the January 1 or July 1 advance credit of 15 days will be proportionally reduced so the total doesn’t exceed 300 days. For example, if you have 292 days on 31 Dec, only 8 days (not 15) will be credited on 1st January.
Read our Leave Rules for Central Govt Employees guide →
🏥Half Pay Leave (HPL) – Rule 29
Half Pay Leave is credited at the rate of 20 days per year (10 days each on 1st January and 1st July). During HPL, only half the normal leave salary is admissible — unless it is commuted (converted) to full-pay leave.
| Rule | Details |
|---|---|
| Credit Rate | 10 days on 1st January + 10 days on 1st July = 20 days per year |
| Credit Method | Credited in advance, same as EL. Adjusted at half-year close. |
| Pay During HPL | Half of leave salary (Basic+DA/2) unless commuted to full-pay leave. |
| Commutation of HPL | HPL can be commuted to full-pay leave subject to medical certificate. 2 days HPL = 1 day Commuted Leave (full pay). Debit: 1 day HPL per day of commuted leave. |
| No Accumulation Limit | Unlike EL, HPL has no upper accumulation limit. It can be carried forward indefinitely throughout service. |
| New Appointee (Mid-Year) | Credited at 5/3 days per completed calendar month of service in the joining half-year. |
| Encashable on Retirement | Yes — at half pay rate. HPL equivalent in EL terms (at ½) is counted towards the 300-day retirement cap. |
| EOL Deduction | Same as EL — credit reduced by 1/10th of EOL availed in the half-year. |
Commuted Leave Strategy: If a government employee needs long medical leave, they can convert (commute) HPL to full-pay Commuted Leave — but only on production of a medical certificate. This is often better than drawing half salary. 1 day of Commuted Leave deducts 2 days from HPL balance.
☕Casual Leave (CL) – DoPT Instructions
Casual Leave is not governed by the CCS Leave Rules 1972 — it is granted through administrative instructions. It is intended for short personal absences and has several unique rules that distinguish it from formal leave types.
Credit
8 Days Per Year (Jan 1)
All 8 days are credited on 1st January for the full calendar year. For new joinees, CL is credited at 1 day per completed 1½ months of service in the year of joining.
No Carry Forward
Lapses on 31st December
CL cannot be carried forward to the next year. Any unused CL balance on 31st December lapses completely — it cannot be encashed or converted to any other leave type.
Sundays & Holidays
Not Counted in CL Period
Sundays, gazetted holidays, and Restricted Holidays falling within a CL period are not counted as CL. Only working days count.
Max at a Time
Maximum 5 Days at a Stretch
CL cannot ordinarily exceed 5 consecutive working days at a time. Longer absence should be covered by EL/HPL instead.
Combination
Cannot Combine with EL/HPL
CL cannot be combined with Earned Leave or Half Pay Leave. It can, however, be combined with Restricted Holidays and Gazetted Holidays for longer breaks.
Half Day
Half-Day CL Allowed
Half-day CL is permissible — for the forenoon session, the employee must join duty before 1:30 PM. For the afternoon session, they must be present in the forenoon.
Differently-Abled Employees: Central Government employees with disabilities are entitled to special casual leave of up to 10 days per year in addition to the regular 8 days CL, for attending disability-related medical appointments, rehabilitation, or assistive device fitting.
🎉Restricted Holidays (RH) – 2 Days Per Year
Restricted Holidays (formerly Optional Holidays) allow employees to observe festivals or occasions of personal significance. Unlike gazetted holidays, RH must be applied for and approved by the competent authority.
| Feature | Rule |
|---|---|
| Annual Entitlement | 2 Restricted Holidays per calendar year from the approved RH list notified by MHA each year |
| Credit Date | Not “credited” in leave account — employee selects 2 dates from the approved list at the start of each year |
| Carry Forward | Unused RH lapses at year-end — cannot be carried forward or encashed |
| Combination | Can be combined with CL, EL, or public holidays to extend a break |
| Prior Permission | Must apply in advance and obtain approval from competent authority — not automatic |
| Common RH List | Mahashivratri, Holi, Ram Navami, Janmashtami, Dussehra, Guru Nanak Jayanti, Christmas, Eid-ul-Fitr, Eid-ul-Adha, Good Friday, Muharram, and state-specific festivals |
⭐Special Leave Types – Credit & Conditions
| Leave Type | Entitlement | Credit / Grant Date | Pay | Encashable? |
|---|---|---|---|---|
| Maternity Leave | 180 days per confinement (up to 2 children) | On application, any time | Full pay | No |
| Paternity Leave | 15 days (within 6 months of child’s birth) | On application | Full pay | No |
| Child Care Leave (CCL) | 730 days lifetime for female employees | On application (need not be continuous) | Full pay (first 365 days); 80% pay (next 365 days) | No |
| Study Leave | Up to 3 years lifetime (with bond) | On approval by Competent Authority | Leave salary applicable | No |
| EOL Without Pay | Up to 5 years lifetime (3 years at a stretch) | On application, special circumstances | No pay | No |
| Hospital Leave | For injury/illness on duty — up to 24 months | On application with medical certificate | Full pay (first 3 months); half pay thereafter | No |
| Adoption Leave | 180 days for female govt. employees adopting child below 1 year | On application | Full pay | No |
| Special Disability Leave | Up to 24 months for disability from official duty | On application with medical board certificate | Full pay | No |
💰Leave Encashment Rules – Rule 39 & 39-A
Leave encashment converts unused leave balance into cash. The rules differ significantly between encashment during service (with LTC) and encashment on retirement/separation.
On Retirement
💚 Superannuation / Death in Harness
Full encashment of EL (up to 300 days) at Basic+DA rate. HPL is also encashable at half-pay rate, with total EL-equivalent not exceeding 300 days. Tax-free up to ₹25 lakh.
With LTC
🟡 During Service (LTC Encashment)
Up to 10 days EL can be encashed with each LTC travel. Lifetime limit: 60 days total during service. This 60 days is also counted against the 300-day retirement cap.
VRS
🔵 Voluntary Retirement
Same as superannuation — full EL + HPL encashment up to 300 days. The employee must have completed minimum 20 years of qualifying service for VRS.
Resignation
🔴 Resignation / Dismissal
On resignation, EL encashment is admissible at the discretion of competent authority. On dismissal or removal, no encashment is admissible. On removal, proportionate credit may be given.
| Type of Encashment | Max Days | Pay Rate | Tax Exempt? | Rule |
|---|---|---|---|---|
| EL on Retirement / Death | 300 days | Basic + DA (full) | Up to ₹25L | Rule 39 |
| HPL on Retirement | Part of 300-day cap | ½ of Basic + DA | Up to ₹25L | Rule 39 |
| EL during service with LTC | 10 days/LTC, 60 days lifetime | Basic + DA (full) | Taxable in hand | Rule 39-A |
| EL on resignation | Up to 300 days (discretionary) | Basic + DA (full) | Taxable (private) | Rule 39 |
Tax Exemption 2026: The tax exemption on leave encashment for non-government employees on retirement was raised to ₹25 lakh (from ₹3 lakh) effective FY 2023-24 onwards. For Central Government employees, the entire leave encashment on superannuation remains fully tax-free without any ceiling.
🆕Leave Credit for New Joinees (Mid-Year)
Employees joining in the middle of a half-year do not receive the full 15/10 day credit. Instead, leave is credited on a pro-rata basis for the remaining months in the joining half-year.
1
Count Completed Calendar Months: From the month of joining to the end of the half-year (June or December). A month is “completed” if service began on or before the 1st of that month. Joining on 2nd or later = that month does not count.
2
EL Formula: 2½ days × completed months in the half-year. Fractions rounded to the nearest whole day (0.5 rounds up). Example: Joining on 15 March 2026 → April, May, June = 3 months → EL = 2½ × 3 = 7.5 → 8 days EL credited.
3
HPL Formula: 5/3 days × completed months in the half-year (= 1.667 days per month). Example: 3 months → HPL = 5/3 × 3 = 5 → 5 days HPL credited.
4
CL for New Joinees: 1 day per completed 1½ months from date of joining to 31st December. Example: Joining 1 August → 5 months (Aug–Dec) → 5 ÷ 1.5 = 3.33 → 3 days CL for the year.
5
From Next Half-Year Onwards: Full 15 days EL and 10 days HPL are credited on every 1st January and 1st July without any pro-rata deduction, regardless of joining date.
| Joining Month | EL Credited (H1) | HPL Credited (H1) | CL for Year |
|---|---|---|---|
| January 1 or 2 | 15 days (full) | 10 days (full) | 8 days |
| February | 12-13 days | 8-9 days | 7 days |
| March | 10 days | 7 days | 6 days |
| April | 8 days | 5 days | 5-6 days |
| May | 5 days | 4 days | 4-5 days |
| June | 3 days | 2 days | 4 days |
| July 1 or 2 | 15 days (full H2) | 10 days (full H2) | 3-4 days |
| September | 8 days | 5 days | 2-3 days |
| November | 3 days | 2 days | 1 day |
| December | 0–2 days | 0–1 days | 0–1 day |
🏁Leave Credit in Year of Retirement
In the half-year of retirement, leave is credited on a pro-rata basis up to the date of retirement only — no advance credit for the remaining months.
EL at Retirement
2½ Days per Month up to Retirement
EL is credited at 2½ days per completed month from the start of the half-year to the date of retirement. No credit for the month of retirement if retiring mid-month.
HPL at Retirement
5/3 Days per Month up to Retirement
HPL is credited at 5/3 days per completed month in the retirement half-year. Same pro-rata rule as EL but at the HPL rate.
Encashment Cap
Total 300-Day Lifetime Cap
The combined encashment at retirement (EL + HPL equivalent + LTC encashment during service) cannot exceed 300 days total. HPL counts at ½ rate against this cap.
Dismissal
No Credit on Dismissal or Removal
When removed or dismissed from service, EL is credited only at 2½ days per completed month up to the end of the preceding calendar month. No encashment is admissible on dismissal.
Retirement Planning Tip: If you are retiring on January 31, you get full January credit (2½ days) — giving slightly more than if you retire on January 1. Similarly, retiring on June 30 vs July 1 can affect whether you get the Jul 1 advance credit for the H2. Employees nearing retirement should check their exact credit entitlement using the calculator above.
📋Complete Leave Master Reference – All Types
| Leave Type | Annual Credit | Credit Date | Max at a Time | Carry Forward | Encashable |
|---|---|---|---|---|---|
| Earned Leave (EL) | 30 days | Jan 1 + Jul 1 (15+15) | 180 days | Yes (max 300) | Yes |
| Half Pay Leave (HPL) | 20 days | Jan 1 + Jul 1 (10+10) | No limit | Yes (unlimited) | Partial |
| Commuted Leave | From HPL | On application | Half of HPL at credit | Via HPL | No |
| Casual Leave (CL) | 8 days | Jan 1 (full year) | 5 days at a stretch | No (lapses) | No |
| Restricted Holidays | 2 days | Jan 1 (selection) | Per selected day | No (lapses) | No |
| Maternity Leave | 180 days/confinement | On application | 180 days | N/A | No |
| Paternity Leave | 15 days | On application | 15 days | N/A | No |
| Child Care Leave | 730 days (lifetime) | On application | 3 months at a time | Lifetime limit | No |
| EOL Without Pay | Discretionary | On application | 3 years/stretch, 5 years lifetime | N/A | No |
| Study Leave | Up to 3 yrs lifetime | On approval | 3 years total | Within lifetime | No |
| Special CL (Disability) | 10 days/year | Jan 1 | 10 days | No | No |
| Hospital Leave | As required | On injury/illness | 24 months | N/A | No |
═══════════════ RELATED INTERNAL RESOURCES ═══════════════
═══════════════ FAQ ═══════════════
Frequently Asked Questions
Answers to the most common leave credit, accumulation, and encashment queries
On which dates is Earned Leave credited to a Central Govt employee’s account?▾
Earned Leave is credited in advance on 1st January and 1st July of every year — 15 days each, totalling 30 days per year. The word “in advance” means the full 15 days are credited at the start of the half-year. If the employee takes more leave than the credit available, the shortfall is recovered, but the advance ensures leave is immediately available. The actual credit is reconciled at the end of the half-year based on leave taken and any EOL deduction. This dual credit date system has been in place since the 6th CPC era and continued under the 7th CPC.
What is the maximum Earned Leave that can accumulate?▾
Earned Leave can accumulate up to a maximum of 300 days. This 300-day cap includes leave days encashed with LTC during service. If your balance reaches or approaches 285 days, the advance credit of 15 days on January 1 or July 1 will be proportionally reduced to ensure the total doesn’t exceed 300 days. For example, if you have 292 days balance, only 8 days will be credited instead of 15. To avoid lapsing EL, employees are advised to take at least 10–15 days leave per year, or avail the LTC encashment facility (up to 10 days per LTC block, lifetime limit 60 days).
Does CL carry forward to the next year?▾
No. Casual Leave cannot be carried forward to the next year. Any unused CL balance on 31st December lapses entirely — it cannot be encashed, transferred to EL, or carried forward. This makes CL very different from Earned Leave. The CL entitlement starts fresh at 8 days every 1st January. Employees should plan to avail their full CL entitlement before year-end. Similarly, Restricted Holidays (2 days) also lapse if not availed during the year.
How is leave encashment calculated at retirement?▾
Leave encashment at retirement is calculated as: Daily Leave Salary × Number of Days, where Daily Leave Salary = (Basic Pay + DA) ÷ 30. For EL, full daily salary is multiplied by EL days. For HPL, half daily salary (Basic/2 + DA/2) is multiplied by HPL days. The combined EL + HPL-equivalent (HPL days ÷ 2) must not exceed 300 days. Any days encashed with LTC during service are also counted against this 300-day limit. For Central Government employees, the entire amount is tax-free with no upper limit. For private sector employees, the exemption is capped at ₹25 lakh.
How is EL credit reduced if I took EOL (Extra-Ordinary Leave)?▾
When an employee avails Extra-Ordinary Leave (EOL) without pay during a half-year, the advance EL credit for the next half-year is reduced by 1/10th of the EOL period, rounded to the nearest day. For example, if you took 30 days EOL during H1 (Jan–Jun), your July 1 EL credit will be reduced by 30 ÷ 10 = 3 days — so you receive only 12 days instead of 15. The same 1/10th deduction applies to HPL credit. Dies non (unauthorised absence) is treated similarly to EOL for this purpose.
When I joined on 15 May, how many days of EL do I get?▾
If you join on 15 May, the completed calendar months in the first half-year (January–June) are: June only (May is not counted since you joined after the 1st). That gives 1 completed month. EL = 2½ × 1 = 2.5 → rounded to 3 days EL credited. HPL = 5/3 × 1 = 1.67 → rounded to 2 days HPL. From January 1 of the following year, you receive the full 15 days EL and 10 days HPL like all regular employees. For CL: May 15 to December 31 = about 7.5 months → 7.5 ÷ 1.5 = 5 days CL for the joining year.
What is the difference between HPL and Commuted Leave?▾
Half Pay Leave (HPL) is leave during which only half salary is paid. Commuted Leave is when HPL is converted to full-pay leave — 2 days of HPL are debited for 1 day of Commuted Leave. So if you want 10 days of Commuted Leave (at full pay), 20 days are deducted from your HPL balance. Commuted Leave requires a medical certificate in most cases (though this requirement can be waived for certain purposes). The key benefit is that you receive full salary during illness without touching your EL balance. Commuted Leave can be availed only if there is sufficient HPL at credit.
Is there a maximum accumulation limit for Half Pay Leave?▾
No. Unlike Earned Leave (capped at 300 days), Half Pay Leave has no upper accumulation limit. It can accumulate indefinitely throughout the entire service career. An employee who never takes HPL can accumulate hundreds of days over a 35-year career. However, on retirement, the encashment is still limited by the overall 300-day cap (combined EL + HPL-equivalent). Unused HPL beyond what can be encashed within the 300-day limit simply lapses on retirement without any cash benefit.