Leave Encashment CalculatorCentral Government Employees
Retirement Benefits ›Earned Leave Encashment
CCS (Leave) Rules, 1972 — Rule 39
Earned Leave Encashment Calculator
Estimate the cash equivalent of your unutilised Earned Leave (EL) at retirement, based on your Basic Pay and Dearness Allowance — with the 300-day encashment cap and applicable tax treatment applied automatically.
Your details
Step 1 of 1
Superannuation, voluntary retirement, or death-in-service — the full EL balance (up to 300 days) is encashable.
₹
Current DA for Central Government employees is 60% (effective 1 Jan 2026). Update this if a later revision applies to you.
As shown in your service book / leave account on the date of retirement.
Capped at your EL balance or the statutory ceiling, whichever is lower.
Encashment estimate
Tax-free
Cash equivalent payable
₹0
for 0 days of Earned Leave
Daily leave salary
₹0
Basic + DA per month
₹0
Days encashed0 of 300 days
Calculation breakdown
Basic Pay (monthly)₹0
Dearness Allowance₹0
Basic + DA (monthly)₹0
Per-day leave salary (÷ 30)₹0
Days encashed0
Cash equivalent of leave salary₹0
As a Central Government employee, this amount is fully exempt from income tax under Section 10(10AA)(i) — no upper limit applies.
01
Who is eligible
Encashment of Earned Leave up to 300 days is admissible on superannuation, voluntary retirement, or death while in service. On resignation, EL encashment is generally not permitted except in specific cases such as technical resignation to join another government post.
02
The 300-day ceiling
Under Rule 39 of the CCS (Leave) Rules, 1972, the maximum Earned Leave that can be encashed at retirement is 300 days, regardless of how many days actually stand at your credit.
03
Encashment while in service (LTC)
Up to 10 days at a time can be encashed alongside LTC, subject to a lifetime cap of 60 days across your career. Only Basic Pay and DA are counted — no other allowances.
FormulaCash Equivalent = [(Basic Pay + DA) ÷ 30] × Days of EL encashed, subject to a 300-day maximum