Earned leave and other leave under the CCS (Leave) Rules
Updated 11 October 2026
Under the CCS (Leave) Rules, 1972, central government employees earn 30 days of earned leave (EL) a year, credited in advance as 15 days on 1 January and 15 days on 1 July, and can build up to 300 days. They also earn 20 days of half pay leave (HPL) a year. At retirement, unused EL and HPL together, up to 300 days, are paid out in cash.
Earned leave
- Credit: 15 days on 1 January and 15 days on 1 July, in advance for the half-year ahead.
- Joining or leaving mid-year: 2.5 days for each completed calendar month of service in the half-year in which you join, retire or resign.
- Cap: 300 days. If your balance is close to 300, the fresh 15 days are kept aside and used first for leave taken in that half-year; whatever is left is added at the end of the half-year, still subject to the 300-day cap.
- Cuts: the next credit is reduced by one-tenth of any extraordinary leave, or period treated as dies non (unauthorised absence that does not count as service), in the previous half-year, up to 15 days.
- Longest spell: 180 days at a time.
- Pay: full pay plus DA, and HRA continues for up to 180 days.
Half pay, commuted and other leave
| Leave | How much | Pay during leave |
|---|---|---|
| Half pay leave | 20 days a year (10 on 1 January, 10 on 1 July), no cap | Half pay plus DA on it |
| Commuted leave | Up to half the HPL due, on medical certificate; each day uses two days of HPL | Full pay |
| Leave not due | HPL given in advance on medical certificate, up to 360 days in service | Half pay |
| Extraordinary leave | When no other leave is due, or on request, within limits linked to length of service | No pay |
| Casual leave | 8 days a calendar year, lapses on 31 December (not part of the Leave Rules) | Full pay |
You can also take two restricted holidays a year from the list your office notifies. Casual leave cannot be combined with regular leave such as EL, though it can be joined to holidays. No one may stay on leave of any kind for more than five years at a stretch.
Maternity, paternity and child-related leave
| Leave | Days | Main condition |
|---|---|---|
| Maternity leave | 180 days per confinement | Fewer than two surviving children; since June 2024 also for surrogate and commissioning mothers |
| Miscarriage or abortion | Up to 45 days in service | Medical certificate |
| Special maternity leave | 60 days | Stillbirth, or death of the baby within 28 days of birth (DoPT OM of 2 September 2022) |
| Paternity leave | 15 days | Fewer than two surviving children; from 15 days before to 6 months after delivery |
| Child adoption leave | 180 days | Adopting a child below one year |
| Child care leave | 730 days in service | Women and single fathers; see child care leave |
Encashing earned leave
With LTC: up to 10 days at a time and 60 days in your career, keeping at least 30 days of EL after the encashment and the leave you take (Rule 38-A). These days do not reduce your retirement encashment. More in LTC rules.
At retirement: EL and HPL together, up to 300 days. EL is paid at (basic pay + DA) ÷ 30 per day. For central government employees the whole amount is exempt from income tax (see tax on retirement benefits). Work out your figure with the leave encashment calculator or read leave encashment.
Retirement: many years later she retires on basic pay of ₹78,800 with DA at 60% (₹47,280) and 300 days of EL. Encashment = (₹78,800 + ₹47,280) ÷ 30 × 300 = ₹1,26,080 × 10 = ₹12,60,800, fully tax-free.
Practical tips
- Casual leave lapses every 31 December, so use it within the year.
- Commuted leave pays in full but uses HPL twice as fast, which lowers the HPL you can encash at retirement.
- Extraordinary leave cuts your next EL credit and may delay your annual increment (see annual increment rules).
- Keep an eye on your leave account in your service book or online HR record, because errors are easier to fix early than at retirement.
The rules and DoPT clarifications are on the DoPT website.