Earned leave

Earned leave is 30 days a year for a central government servant serving in a Department other than a Vacation Department, credited to the leave account in advance in two instalments of 15 days each on 1 January and 1 July under Rule 26(1)(a)(i) of the CCS (Leave) Rules, 1972. It accumulates to a ceiling of 300 days, it is drawn at full pay under Rule 40(1), it needs no medical certificate and no stated reason, and the balance at retirement is paid out in cash. That combination makes it the most valuable head in the rulebook.

The credit is advance, not monthly. A servant on the rolls on 1 January receives the whole 15 days that day, whether or not a single day of duty follows. The month-by-month rate of 2.5 days a month in Rule 27 is not the ordinary accrual mechanism at all: it is the arithmetic used only in the half-year a servant joins, retires, resigns, is removed or dismissed, or dies.

Two limits are routinely confused with each other. The 300 days in Rule 26(1)(b) is how much may stand at credit; the 180 days in Rule 26(2)(i) is how much may be granted in a single spell. A servant holding the full 300 days may take no more than 180 of them at one time, and Rule 26(3) lifts that spell limit to 300 days only where the leave is spent abroad.

This article sets out the credit and its arithmetic, the 300-day ceiling and the suspense proviso that protects the fresh credit above 285 days, the spell limits, the leave salary, the separate Vacation Department scheme substituted on 11 December 2018, accrual during child care leave and maternity leave, unavailed joining time credited as earned leave, encashment under Rules 38-A and 39, leave preparatory to retirement, the effect of resignation and dismissal on the balance, and how earned leave stands against half pay leave, commuted leave and extraordinary leave. The encashment formula and its income-tax treatment are set out in full in the leave encashment article and are cross-referred rather than restated.

The credit: 30 days a year

The leave account of every government servant other than a military officer, serving in a Department other than a Vacation Department, is credited with earned leave in advance in two instalments of 15 days each on the first day of January and of July of every calendar year. That is Rule 26(1)(a)(i) of the CCS (Leave) Rules, 1972, in the form given to it by G.S.R. No. 1422, F. No. 11012/1/77-E.IV(A) dated 21 November 1979, and it produces 30 days a year.

Advance crediting has a practical consequence. Because the 15 days are in the account on 1 January, they can be taken in January, and the servant is not required to have earned them first. The credit is a grant against the half-year ahead, not a reward for the half-year behind.

The common error is to read the 30 days as accruing at 2.5 days a month across the year. It does not. Rule 27(1) sets that rate for a single situation, the half-year of appointment, and Rule 27(2) for the half-year in which service ends. In every other half-year the account receives two lumps of 15 days.

Rule 26(1)(d) adds that a period spent on foreign service counts as duty for the purposes of the rule, provided contribution towards leave salary is paid for that period. A servant on deputation where the leave salary contribution is being paid therefore keeps building earned leave at the ordinary rate.

Proportionate credit in the first half-year

Earned leave is credited at 2.5 days for each completed calendar month of service the servant is likely to render in the half-year of the calendar year in which he is appointed, under Rule 27(1). The wording is prospective: the credit is worked out at the start on the months expected to be served in that half-year, not paid out at the end of each month.

A servant joining on 1 March is credited for the four completed calendar months to 30 June, which is 10 days, rather than the 15 days a serving employee received on 1 January. From the following 1 July the ordinary 15-day advance credit applies.

Rule 27(4) rounds fractions of a day off to the nearest day when the credit is afforded. That rounding is applied to the credit, not to each month separately, so a servant who joins mid-month and completes three calendar months in the half-year draws 7.5 days rounded to 8.

Credit in the half-year of retirement, resignation, removal or death

Rule 27(2) sets the exit rate at 2.5 days per completed calendar month, but the date the count stops depends on how the service ends, and the three clauses do not read alike.

On retirement or resignation, Rule 27(2)(a) affords the credit at 2.5 days per completed calendar month up to the date of retirement or resignation. On death in service, Rule 27(2)(c), inserted by DoPT Notification No. F. No. 13026/1/2010-Estt.(L) dated 12 May 2011, allows credit at the same rate up to the date of death.

Removal and dismissal are treated less favourably. Under Rule 27(2)(b), a servant removed or dismissed from service is credited at 2.5 days per completed calendar month only up to the end of the calendar month preceding the calendar month in which the removal or dismissal takes effect. An officer dismissed on 20 September is credited to 31 August, and the part-month is not counted. The distinction matters alongside Rule 9(1), under which the claim to leave at credit ceases from the date of dismissal or removal in any case.

Effect of extraordinary leave and dies non on the next credit

Only two things cut the advance credit of earned leave. Where a government servant has availed of extraordinary leave, or some period of absence has been treated as dies non, in a half-year, Rule 27(3) reduces the credit afforded at the commencement of the next half-year by one-tenth of the period of that leave or dies non, subject to a maximum reduction of 15 days.

Nothing else in the rulebook triggers the reduction. Earned leave itself, half pay leave, commuted leave, maternity leave, child care leave, paternity leave and child adoption leave are all outside Rule 27(3), so a servant returning from any of them receives the full 15 days on the next 1 January or 1 July.

The one-tenth fraction is specific to earned leave. Half pay leave carries a different formula: Rule 29(2)(d) reduces the next half-yearly credit by one-eighteenth of a period of absence or suspension treated as dies non, subject to a maximum of 10 days. The two are frequently quoted interchangeably and are not the same.

Since the maximum reduction under Rule 27(3) is 15 days, a servant who took the full 180 days of extraordinary leave in a half-year loses one-tenth of 180, which is 18 days, capped at 15. The following credit is nil, and no reduction is carried into the half-year after that.

The 300-day accumulation ceiling and the 285-day proviso

Earned leave carried forward from one half-year to the next, plus the credit for that half-year, may not exceed 300 days. That limit is in Rule 26(1)(b), and 300 days was substituted for 240 days by DoPT Notification No. 13026/1/99-Estt.(L) dated 18 April 2002. It has not moved since, and there is no higher cadre-specific ceiling.

A servant already close to the ceiling would otherwise forfeit the fresh 15 days outright. The proviso to Rule 26(1)(b) prevents that. Where the earned leave at credit on the last day of December or of June is 300 days or less but more than 285 days, the 15 days credited on the following 1 January or 1 July are not added to the account at once. They are kept separately, adjusted first against the earned leave the servant takes during that half-year, and whatever remains unused is credited to the account at the close of the half-year, still subject to the 300-day limit. The 285-day threshold was itself substituted for 225 days by the same notification of 18 April 2002.

Worked through, the mechanism is simple. A servant standing at 292 days on 31 December has 15 days held in suspense on 1 January. Taking 10 days of earned leave in that half-year draws the suspense account down to 5; at the close of the half-year the balance is 292 minus 10 plus 5, which is 287. Taking no leave at all leaves the account at 292 plus 8, which is 300, and the remaining 7 days lapse.

The ceiling binds the account, not the career. A servant may take and re-earn far more than 300 days of earned leave across 35 years of service; what may not exceed 300 is the balance standing at credit at any one time.

Maximum spell of 180 days

The maximum earned leave that may be granted at a time is 180 days in the case of a government servant employed in India, under Rule 26(2)(i) as it stands after DoPT Notification No. 11014/3/89-Estt.(L) dated 2 May 1991. The sub-rule is expressly subject to Rules 7 and 39, so the spell limit does not convert a grant into an entitlement.

Rule 26(3) is the exception, and it is narrower than the usual summary of it. Earned leave may be granted for a period exceeding 180 days but not exceeding 300 days to a government servant in Class I or Class II service where the entire leave granted, or any portion of it, is spent outside India, Bangladesh, Bhutan, Burma, Sri Lanka, Nepal and Pakistan. A proviso caps the part of such a grant spent in India at 180 days in the aggregate. The exception turns on where the leave is spent and on the class of service, not on medical grounds.

A third figure sits in Rule 26(2)(ii): 150 days at a time for a government servant covered by the Exception to Rule 26(1), being a servant of non-Asiatic domicile recruited in India who has been in continuous service from before 1 February 1949 and is entitled to leave passage. That category is now vestigial.

A long absence on medical grounds is not served by a longer spell of earned leave. It is served by commuted leave under Rule 30, which is capped at half the half pay leave due rather than at any fixed number of days, and by half pay leave under Rule 29. Rule 12(1) sets the outer boundary for everything: no government servant may be granted leave of any kind for a continuous period exceeding five years.

Leave salary: full pay

A government servant who proceeds on earned leave is entitled to leave salary equal to the pay drawn immediately before proceeding on earned leave, under Rule 40(1). Dearness allowance is payable on that leave salary under the dearness allowance orders rather than under Rule 40 itself, which is why the rule text speaks of pay alone.

The contrast with the neighbouring heads is the reason earned leave is spent last. Rule 40(3) pays half that amount on half pay leave and on leave not due. Rule 40(4) pays the full Rule 40(1) amount on commuted leave, at the cost of debiting twice the days against the half pay leave account. Rule 40(5) pays nothing at all on extraordinary leave.

A Note to Rule 40(1) covers foreign service out of India: the pay the servant would have drawn if on duty in India, but for the foreign service out of India, is substituted for the pay actually drawn when the leave salary is calculated.

Rule 42 allows a servant proceeding on leave for a period of not less than 30 days, including a servant on foreign service, an advance in lieu of leave salary up to one month’s pay and allowances admissible on that leave salary, subject to deductions for income tax, provident fund, house rent and recovery of advances.

Unavailed joining time credited to the leave account

Unused joining time is converted into earned leave. Rule 26(1)(a)(ii), inserted by G.S.R. No. 198 through DoPT Notification No. 13012/12/86-Estt.(L) dated 25 March 1989, applies where a servant joins a new post without availing full joining time, either because he is ordered to join at the new place of posting without availing the full joining time to which he is entitled, or because he proceeds alone to the new place, joins the post, and takes his family later within the period permissible for claiming travelling allowance for the family.

In either case the number of days of joining time admissible under sub-rule (4) of Rule 5 of the Central Civil Services (Joining Time) Rules, 1979, subject to a maximum of 15 days and reduced by the number of days actually availed, is credited to the leave account as earned leave. A proviso applies the same ceiling as everywhere else: the earned leave at credit together with the unavailed joining time so credited may not exceed 300 days.

This is the one route by which earned leave enters the account outside the half-yearly credit and the joining-year proration, and it is commonly missed on transfer.

Credit in a Vacation Department

Vacation Department staff, chiefly teachers, are credited with earned leave in advance in two instalments of five days each on 1 January and 1 July, which is a base of 10 days a year, whether or not the vacation is taken. That is Rule 28(1)(a) as substituted by DoPT Notification No. 11020/01/2017-Estt.(L) dated 11 December 2018, issued as the Central Civil Services (Leave) (Fourth Amendment) Rules, 2018.

The position that rule replaced is still widely repeated and is no longer correct. Before 11 December 2018 a Vacation Department servant who availed the full vacation earned no earned leave for that year at all. Since that date the 10-day base is unconditional.

Rule 28(1)(b) adds a sliding scale on top of the base. In any year in which the servant avails a portion of the vacation, he is entitled to additional earned leave in such proportion of 20 days as the number of days of vacation not taken bears to the full vacation, provided the total earned leave credited does not exceed 30 days in a calendar year. Rule 28(1)(c) completes the scale: if in any year the servant avails no vacation, earned leave is as per Rule 26, which is the full 30 days. So a servant taking the whole vacation earns 10 days, one taking half earns 20, and one taking none earns 30.

Two definitions attached to Rule 28 do real work. The Explanation construes “year” not as a calendar year in which duty is performed but as twelve months of actual duty in a Vacation Department. Note 1 deems the servant to have availed the vacation or a portion of it unless he has been required by a general or special order of a higher authority to forgo it, so a vacation left untaken by choice does not earn the higher credit.

The accumulation ceiling under Rule 28(3) is the same 300 days that applies in a non-Vacation Department. The corresponding exclusion is that Rule 29, as substituted on the same date of 11 December 2018, keeps Vacation Department staff out of half pay leave altogether, which is what the 10-day earned leave base was given in place of. The vacation department leave article carries the sliding scale in detail.

Leave cannot be claimed as of right

Rule 7(1) states in seven words that leave cannot be claimed as of right, and that framing rule governs every grant of earned leave in this article. A balance at credit is a measure of what may be sanctioned, not an entitlement to be absent.

Rule 7(2) allows leave of any kind to be refused or revoked by the authority competent to grant it when the exigencies of public service so require. The same sub-rule sets one limit on that authority: it is not open to it to alter the kind of leave due and applied for, except at the written request of the government servant. A sanctioning authority may therefore refuse earned leave outright, but it may not convert an application for earned leave into half pay leave on its own motion.

One proviso, inserted by DoPT Notification No. 18017/1/2014-Estt.(L) dated 3 April 2018 to give effect to the Rights of Persons with Disabilities Act, 2016, removes the discretion in one case: leave applied for under Rule 20, which covers a servant unlikely to be fit to return to duty, may not be refused or revoked without reference to the Medical Authority, whose advice is binding.

Rule 8 fixes which version of the rules applies. A claim to leave is regulated by the rules in force at the time the leave is applied for and granted, not the rules in force when it was earned.

Accrual during child care leave, maternity leave and foreign service

Earned leave continues to be credited at 15 days on 1 January and 15 days on 1 July through a spell of child care leave or maternity leave, and the existing balance is left intact. The reason is the closed list in Rule 27(3): only extraordinary leave and a period treated as dies non reduce the advance credit, and neither child care leave under Rule 43-C nor maternity leave under Rule 43 is in that list.

Neither head is debited to the earned leave account either. Child care leave of up to 730 days across the service and maternity leave of 180 days are separate entitlements with their own accounts, so a servant returning from either finds the earned leave balance where it was, plus whatever half-yearly credits fell due in the meantime.

A period spent on foreign service counts as duty for the purposes of Rule 26 where contribution towards leave salary is paid for that period, under Rule 26(1)(d). Earned leave therefore accrues during a deputation on which the leave salary contribution is being remitted.

Rule 34 is the sharpest exception in the other direction. In the case of a person re-employed after retirement, the rules apply as if he had entered government service for the first time on the date of re-employment. The leave account starts at nil on that date, and no part of the pre-retirement earned leave carries over.

Encashment on retirement and with Leave Travel Concession

On retirement at the normal age, the authority competent to grant leave must issue an order suo motu granting the cash equivalent of leave salary for both earned leave and half pay leave at credit, subject to a maximum of 300 days, under Rule 39(2)(a). The Note to Rule 39(2) states that overall limit expressly, and Rule 39(2)(c) bars any commutation of half pay leave to make up a shortfall in earned leave. The 300 days is therefore a combined ceiling across the two heads, not 300 days of each.

The cash equivalent for the earned leave component is pay admissible on the date of retirement plus dearness allowance admissible on that date, divided by 30, multiplied by the number of days of unutilised earned leave at credit, under the formula in Rule 39(2)(b)(i). The leave encashment article carries that computation, the half pay leave component, the treatment on death and invalidation under Rules 39-A to 39-D, and the income-tax position under serial number 13 of the Section 19(1) Table of the Income-tax Act, 2025.

Encashment during service runs on a separate track. Rule 38-A(1), inserted by DoPT Notification No. 14028/1/2010-Estt.(L) dated 26 August 2011, permits a servant to encash earned leave up to 10 days at the time of availing Leave Travel Concession, on two conditions: a balance of at least 30 days of earned leave must remain at credit after taking into account both the encashment and the leave being availed, and the total encashed during the entire career must not exceed 60 days in the aggregate.

Rule 38-A(2) values it at pay admissible on the date of availing the concession plus dearness allowance admissible on that date, divided by 30, times the number of days, and Rule 38-A(3) excludes house rent allowance from that calculation. Rule 38-A(4) settles the point employees ask about most: the earned leave so encashed is not deducted from the quantum encashable under Rules 6, 39, 39-A, 39-B, 39-C and 39-D. It is still debited from the leave balance.

One condition carries a penalty. Under Rule 38-A(5), a servant who fails to avail the Leave Travel Concession within the time prescribed under the CCS (LTC) Rules, 1988 must refund the entire amount encashed, with interest at 2% above the rate allowed by the Government on Provident Fund balances, and the leave debited for the encashment is credited back.

Leave preparatory to retirement

Rule 38(1) permits a servant to be granted leave preparatory to retirement to the extent of earned leave due, not exceeding 300 days, together with half pay leave due, on the condition that the leave extends up to and includes the date of retirement. The half pay leave component is part of the rule and is routinely dropped when the provision is summarised as a 300-day earned leave entitlement.

The 300-day figure was substituted for 240 days by DoPT Notification No. 13026/1/2002-Estt.(L) dated 15 and 16 January 2004, which is a separate amendment from the 18 April 2002 notification that raised the accumulation ceiling in Rule 26. The Note to Rule 38 excludes extraordinary leave from any grant of leave preparatory to retirement.

Rule 38(2) and Rule 38(3) deal with a servant on foreign service. Where the foreign employer is a local authority, a corporation or company wholly or substantially owned or controlled by the Government, or a body controlled or financed by the Government, the decision to grant or refuse the leave rests with the foreign employer with the concurrence of the lending authority under the Central Government, and the servant may also encash the earned leave at credit on the date of retirement in the manner provided in Rule 39(2). Where the foreign employer is any other local body, leave preparatory to retirement is admissible only when the servant quits duty under that employer, and a proviso bars cash payment under Rule 39 while he continues in that service.

Taking leave preparatory to retirement and encashing the balance are alternatives on the same account. Days spent on leave preparatory to retirement leave the account and are not available for the Rule 39 cash equivalent.

Effect of dismissal, removal and resignation on the balance

Under Rule 9(1), any claim to leave at the credit of a government servant who is dismissed, removed, or who resigns from government service ceases from the date of the dismissal, removal or resignation, except as provided in Rule 39 and in Rule 9 itself. An accumulated 300-day earned leave balance carries no value into a resignation on its own terms.

Rule 9(2) is the exception every employee moving between departments needs. Where a servant applies for another post under the Government of India but outside his parent office or department, the application is forwarded through proper channel, and he is required to resign his post before taking up the new one, that resignation does not result in the lapse of the leave at his credit. This is the leave limb of what is generally called a technical resignation, and it is the reason the earned leave balance follows an employee who moves on a properly forwarded application.

Two further sub-rules restore service for leave purposes. Rule 9(3) entitles a servant who is dismissed or removed and then reinstated on appeal or revision to count his service before the dismissal or removal for leave. Rule 9(4) entitles a servant who retired on compensation or invalid pension or gratuity, was re-employed, and was allowed to count past service for pension, to count that former service towards leave.

Absence after the leave expires

Overstaying earned leave costs the leave salary and converts the excess period into the least favourable heads available. Under Rule 25(1), unless the authority competent to grant leave extends the leave, a servant who remains absent after the end of leave is entitled to no leave salary for the period of the absence, and that period is debited against the leave account as though it were half pay leave to the extent such leave is due, with the period in excess of the half pay leave due treated as extraordinary leave.

The debit falls on the half pay leave account, not on earned leave, which is why a servant who overstays can find the earned leave balance intact and the half pay leave balance emptied. Extraordinary leave then draws no leave salary at all under Rule 40(5), and it also reduces the next earned leave credit by one-tenth of its length under Rule 27(3).

Rule 25(2) adds that wilful absence from duty after the expiry of leave renders a government servant liable to disciplinary action under the CCS (CCA) Rules, 1965. Rule 12(2) sets the outer consequence: a servant who remains absent from duty for a continuous period exceeding five years, other than on foreign service and with or without leave, is deemed to have resigned, after a reasonable opportunity to explain the absence.

Retrospective commutation into another kind of leave

Earned leave already taken can be converted into another kind of leave after the event, within a 30-day window. Rule 10(1) allows the authority which granted the leave, at the request of the government servant, to commute it retrospectively into leave of a different kind which was due and admissible at the time the leave was granted, and states expressly that the servant cannot claim such commutation as a matter of right.

The window is short. A proviso inserted by DoPT Notification No. 14015/2/97-Estt.(L) dated 31 December 1997 bars consideration of any such request unless it is received by that authority, or another authority designated for the purpose, within 30 days of the servant joining duty on the expiry of the relevant spell of leave.

Rule 10(2) requires the leave salary to be adjusted on the basis of the leave finally granted, so any amount paid in excess is recovered and any arrears due are paid. A Note allows extraordinary leave granted on medical certificate or otherwise to be commuted retrospectively into leave not due, subject to Rule 31.

The practical use is to protect a leave balance in hindsight. A servant who spent 20 days of earned leave on an illness for which half pay leave or commuted leave would have been admissible may apply within 30 days of returning to duty to have the spell converted, restoring the earned leave to the account at the cost of the other head.

Comparison with half pay leave, commuted leave and extraordinary leave

Earned leave is the only head in the rulebook that is credited unconditionally, drawn at full pay, accumulated to a stated ceiling and paid out in cash at the end of service. Half pay leave has no ceiling and builds indefinitely, but it pays half and is encashable only inside the combined 300-day limit in Rule 39(2). Commuted leave buys full pay on a medical certificate at the price of two days of half pay leave for each day granted, under Rule 30(1)(d). Extraordinary leave is the residual head, unpaid, and the only one besides dies non that reduces the next earned leave credit.

Credit at a glance

Common errors

• Treating the 30 days as accruing at 2.5 days a month through the year. The account is credited with two advance instalments of 15 days, and the 2.5-day rate in Rule 27 applies only in the half-year service begins or ends.
• Reading the removal and dismissal rule as the retirement rule. Rule 27(2)(b) stops the count at the end of the month before the removal, while Rule 27(2)(a) runs to the date itself.
• Assuming unused earned leave lapses. It is carried forward to a ceiling of 300 days under Rule 26(1)(b) and encashed under Rule 39(2).
• Believing the 15-day credit is forfeited when the balance is above 285 days. The proviso to Rule 26(1)(b) holds it in suspense for the half-year instead.
• Confusing the 180-day maximum spell in Rule 26(2)(i) with the 300-day accumulation ceiling in Rule 26(1)(b). They are different limits, and a servant holding 300 days may take only 180 at a stretch.
• Quoting the pre-2018 Vacation Department position, under which full vacation meant no earned leave. Rule 28 as substituted on 11 December 2018 gives a 10-day base regardless.
• Treating the 300-day encashment ceiling as applying to earned leave alone. Rule 39(2) applies it to earned leave and half pay leave together.
• Thinking child care leave or maternity leave uses up earned leave. Neither is debited to the account and neither appears in Rule 27(3).
• Believing the 10-day Leave Travel Concession encashment eats into the retirement ceiling. Rule 38-A(4) says it does not, though a 60-day career limit applies under Rule 38-A(1)(b).
• Reading the Rule 26(3) exception as a medical-grounds provision. It turns on Class I or Class II service and on the leave being spent outside the seven named countries.

Related Articles

• CCS (Leave) Rules, 1972
• Leave encashment
• Half pay leave
• Commuted leave
• Leave not due
• Extraordinary leave
• Child care leave
• Maternity leave for central government employees
• Paternity leave
• Child adoption leave
• Casual leave
• Study leave
• Vacation department leave
• Dies non
• Joining time
• Leave Travel Concession
• Dearness allowance
• Suspension
• Dismissal and removal from service
• CCS (CCA) Rules, 1965
• Technical resignation
• Deputation for central government employees
• Superannuation
• Voluntary retirement
• Premature retirement
• Compulsory retirement
• Central government pension
• Gratuity for central government employees
• Fundamental Rules
• Lien
• Seniority
• Basic pay
• Pay matrix
• Pay fixation
• 7th Central Pay Commission
• Department of Personnel and Training
• Central government employees in India
• Take-home salary for central government employees
• Income tax for government employees
• Income-tax Act, 2025
• Leave encashment calculator
• 7th CPC salary calculator

External references

• Department of Personnel and Training
• Consolidated CCS (Leave) Rules, 1972, updated as on 24 September 2024
• Department of Pension and Pensioners’ Welfare
• Department of Expenditure
• The Gazette of India

References

1. Central Civil Services (Leave) Rules, 1972, Rule 26 (earned leave for government servants serving in Departments other than Vacation Departments): sub-rule (1)(a)(i) the 15-plus-15 advance credit, sub-rule (1)(a)(ii) unavailed joining time, sub-rule (1)(b) and its proviso the 300-day ceiling and the 285-day suspense, sub-rule (1)(d) foreign service, sub-rule (2) the 180-day and 150-day spell limits, sub-rule (3) the 300-day spell abroad.
2. CCS (Leave) Rules, 1972, Rule 27 (calculation of earned leave): sub-rule (1) the 2.5 days per completed calendar month in the half-year of appointment, sub-rule (2)(a) to (c) retirement, resignation, removal, dismissal and death, sub-rule (3) the one-tenth reduction for extraordinary leave and dies non subject to a maximum of 15 days, sub-rule (4) rounding to the nearest day.
3. CCS (Leave) Rules, 1972, Rule 28 (earned leave for persons serving in Vacation Departments), as substituted by DoPT Notification No. 11020/01/2017-Estt.(L) dated 11 December 2018, the Central Civil Services (Leave) (Fourth Amendment) Rules, 2018: the 10-day base, the 20-day proportionate addition, the 30-day annual cap and the Explanation and Note 1.
4. CCS (Leave) Rules, 1972, Rules 7 (right to leave), 8 (regulation of the claim), 9 (effect of dismissal, removal or resignation on leave at credit), 10 (retrospective commutation of one kind of leave into another), 12 (maximum continuous leave of five years) and 25 (absence after expiry of leave).
5. CCS (Leave) Rules, 1972, Rule 40 (leave salary): sub-rule (1) full pay on earned leave, sub-rule (3) half pay leave and leave not due, sub-rule (4) commuted leave, sub-rule (5) extraordinary leave; and Rule 42 (advance of leave salary).
6. DoPT Notification No. 13026/1/99-Estt.(L) dated 18 April 2002, substituting 300 days for 240 days as the earned leave accumulation ceiling in Rule 26 and 285 days for 225 days as the suspense threshold in the proviso to Rule 26(1)(b).
7. CCS (Leave) Rules, 1972, Rule 38 (leave preparatory to retirement), with 300 days substituted for 240 days by DoPT Notification No. 13026/1/2002-Estt.(L) dated 15 and 16 January 2004.
8. CCS (Leave) Rules, 1972, Rule 38-A (encashment of earned leave along with Leave Travel Concession while in service), inserted by DoPT Notification No. 14028/1/2010-Estt.(L) dated 26 August 2011: the 10-day limit, the 30-day residual balance, the 60-day career cap, the exclusion of house rent allowance, and the refund with interest at 2% above the Provident Fund rate.
9. CCS (Leave) Rules, 1972, Rule 39 (leave and cash payment in lieu of leave beyond the date of retirement): sub-rule (2)(a) the suo motu order, sub-rule (2)(b) the formulae, the Note fixing the combined 300-day limit, and sub-rule (2)(c) barring commutation of half pay leave to make up a shortfall.
10. Consolidated Central Civil Services (Leave) Rules, 1972, Department of Personnel and Training, updated as on 24 September 2024.