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Central Government Leave Rules — CCS (Leave) Rules 1972

All 8 types of leave explained — casual leave, earned leave, CCL, maternity, paternity, commuted leave, HPL, and EOL. With leave balance tracker and EL encashment calculator.

Leave at a Glance — Quick Reference

Leave TypeDays/YearCarry ForwardPay
Casual Leave (CL)8NoFull Pay
Earned Leave (EL)30Yes (max 300)Full Pay
Half Pay Leave (HPL)20Yes (no limit)50% Basic+DA
Commuted LeaveFrom HPLN/AFull Pay
Child Care Leave730 (career)N/A100%/80%
Maternity Leave180N/AFull Pay
Paternity Leave15N/AFull Pay
Extraordinary LeaveAs neededN/ANo Pay

Last Updated: April 2026 | Based on CCS (Leave) Rules, 1972 as amended

Leave Balance Tracker

Service

8 yrs

CL Left

5 / 8

EL Available

135

HPL Available

50

CCL Left

730 / 730

Total Available

190

Earned Leave Encashment Calculator

Formula: (Basic Pay + DA) × EL Balance ÷ 30

= (₹44,900 + ₹26,940) × 300 ÷ 30

EL Encashment Amount

₹7,18,400

300 days at ₹2,395/day

Tax Exemption

Up to ₹25 lakh exempt

Section 10(10AA)

Encashment at Different EL Balances

EL BalanceEncashment Amount
100 days₹2,39,467
150 days₹3,59,200
200 days₹4,78,933
250 days₹5,98,667
300 days₹7,18,400

Casual Leave Rules for Central Government Employees

Central Government employees are entitled to 8 days of Casual Leave (CL) per calendar year under CCS (Leave) Rules 1972. CL is not technically a "leave" in the formal sense — it is an authorized absence from duty. CL is not debited from any leave account and does not require formal sanction in the same way as EL or HPL, though prior approval is generally required except in emergencies.

CL cannot be carried forward to the next year — any unused CL lapses on December 31. Half-day CL is permitted. Importantly, CL cannot be combined with any other type of leave (EL, HPL, CCL, etc.). If you need more consecutive days, you must close your CL and take a separate leave application for EL. However, Sundays and gazetted holidays falling within a CL period are not counted as CL days — so 3 days CL from Thursday to Monday (with Saturday-Sunday in between) uses only 3 CL, not 5.

CL can be prefixed or suffixed with public holidays and restricted holidays. Special Casual Leave (SCL) is a separate category granted for specific situations: blood donation (1 day), participation in sports events, natural calamity (up to 30 days), and family planning operations. SCL can sometimes be combined with CL.

Earned Leave (Privilege Leave) Rules

Earned Leave (EL), also known as Privilege Leave, is the primary accumulative leave for Central Government employees. EL is credited at 15 days on January 1 and 15 days on July 1 each year (30 days per year). The credit is advance — you receive the full 15 days at the start of each half year regardless of whether you serve the entire period.

The maximum EL accumulation is 300 days. Any balance exceeding 300 days automatically lapses when new EL is credited. The minimum spell for EL is 5 days (can be relaxed to 1 day in emergencies or for specific purposes). Unlike CL, EL can be combined with other leave types including HPL, Commuted Leave, and CCL.

EL Encashment is one of the most valuable financial benefits: at retirement, your entire EL balance (up to 300 days) is encashed at the rate of (Basic Pay + DA) ÷ 30 per day. For an employee at Level 7 (Basic ₹44,900) with DA at 60%, the maximum encashment (300 days) is approximately ₹7,18,400. EL encashment up to ₹25 lakh is tax-exempt under Section 10(10AA). During LTC, up to 10 days EL can be encashed per block.

The government periodically announces EL surrender schemes allowing employees to encash EL during service (subject to conditions). The last major revision of leave rules was via DoPT O.M. dated September 2023. Use the Pay Matrix to find your basic pay, and our dedicated EL Encashment Calculator for detailed encashment projections and accumulation planning.

Half Pay Leave (HPL) Rules

Half Pay Leave (HPL) is credited at 10 days per half year (20 days per year), on January 1 and July 1. Unlike EL, there is no maximum accumulation limit for HPL — it keeps accumulating throughout your career. Pay during HPL is 50% of Basic Pay + Dearness Allowance. HRA is NOT paid during HPL.

HPL can be used for medical or personal reasons. A medical certificate is required for HPL exceeding 3 consecutive days on medical grounds. The most important feature of HPL is that it can be converted to Commuted Leave at full pay (see below). This makes HPL a valuable reserve — even if you've used all your EL, you can take full-pay leave by commuting your HPL balance.

Commuted Leave Rules

Commuted Leave is not a separate leave type — it is HPL taken at full pay. For every 1 day of Commuted Leave, 2 days of HPL are debited from your HPL balance. During Commuted Leave, you receive full pay (Basic Pay + DA + HRA), making it equivalent to EL in terms of pay but drawn from your HPL balance.

Commuted Leave requires a medical certificate for medical grounds. It can be combined with EL. This is especially useful when your EL balance is exhausted but you have HPL available. Example: If you need 10 days of full-pay leave but have no EL, you can take 10 days Commuted Leave — this debits 20 days from your HPL balance but gives you full pay throughout.

Child Care Leave (CCL) — Rules, Eligibility & Pay

Child Care Leave (CCL) provides up to 730 days (2 years) of leave during the entire service career of an employee for the care of up to 2 children below 18 years. CCL was initially available only to women employees but was extended to single male parents (widowers, divorcees, unmarried fathers with adopted children) in 2019.

CCL can be taken in spells with a minimum of 5 days at a time. The first 365 days of CCL are at 100% pay, and the remaining 365 days are at 80% pay. CCL cannot be accumulated, encashed, or combined with maternity leave. However, it can be combined with EL.

CCL can be taken for genuine child care needs: illness of a child, examination periods, school admission, or any situation requiring the parent's presence. The application must state the reason, and the leave cannot be refused arbitrarily by the sanctioning authority. CCL taken during probation is permissible but the probation period is extended by the equivalent number of days.

Maternity Leave and Paternity Leave Rules

Maternity Leave

  • 180 days for first 2 children
  • 45 days for 3rd child onwards
  • Full pay during entire maternity leave
  • Can be combined with other leave
  • No minimum service requirement
  • Applies for: natural birth, adoption (child under 1 year), surrogacy

Paternity Leave

  • 15 days for male employees
  • Within 6 months of delivery/adoption
  • Full pay throughout
  • Available for up to 2 children
  • Cannot be accumulated or carried forward
  • Can be combined with other leave

Extraordinary Leave (EOL) Rules

Extraordinary Leave (EOL) is granted when no other leave is available — it is essentially "leave without pay." EOL can be granted for any reason at the discretion of the competent authority. The maximum period is normally 5 years in exceptional circumstances (e.g., spouse posted abroad, serious illness).

During EOL, no pay is drawn. EOL generally does not count toward qualifying service for pension purposes — this is important because extended EOL can reduce your pension. Exceptions: EOL on medical grounds (with medical certificate) or for approved higher studies may count toward service. EOL may also push back the date of your next annual increment.

Other Types of Leave for Government Employees

Study Leave

Up to 24 months for approved courses. First 12 months at 100% pay, remaining at 75%. Must serve for at least 3 years after return. Bond required.

Special Casual Leave

Blood donation: 1 day. Natural calamity: up to 30 days. Sports/NCC participation. Family planning operations: 6-14 days.

Leave Not Due

Advance grant of EL/HPL on medical grounds when leave balance is nil. Maximum 360 days in career. Must be repaid from future credit.

Hospital Leave

For industrial/workshop employees injured on duty. Full pay for first 120 days, then half pay. No limit if injury is attributable to service.

Leave Abbreviations — Full Forms

AbbreviationFull Form
CLCasual Leave
ELEarned Leave (also called Privilege Leave)
HPLHalf Pay Leave
CCLChild Care Leave
EOLExtraordinary Leave
MLMaternity Leave
PLPaternity Leave
RHRestricted Holiday
SLStudy Leave
SCLSpecial Casual Leave
CCSCentral Civil Services
LNDLeave Not Due

Leave Rules — Frequently Asked Questions