This document summarizes the various types of leave available to government servants (GS) in India. It discusses leaves that are debited to the leave account like earned leave, half-pay leave, and commuted leave as well as leaves not debited like study leave and maternity leave. It provides details on the eligibility and limits for each type of leave. Key points include that earned leave is credited at 15 days every 6 months up to a maximum of 300 days, half-pay leave is credited at 10 days every 6 months, and commuted leave can be taken instead of half-pay leave with a medical certificate. Maternity leave is allowed for up to 180 days and child care leave can be taken for up to two

1. LEAVE
Presented by:
Shankar Bose
Inspector of Income-tax
MSTU, Puri

2. o LEAVE IS NOT A MATTER OF RIGHT.
o A G.S. SHOULD BE ENCOURAGED TO TAKE LEAVE REGULARLY IN DIFFERENT PHASES.
o LEAVE SHOULD NOT ORDINARILY BE DENIED IN LAST 10 Yrs OF SERVICE.
o SANCTIONING AUTHORITY CAN REJECT A LEAVE APPLICATION, BUT CAN NOT CHANGE ITS
NATURE
o CONVERSION OF ONE KIND OF LEAVE TO ANOTHER MAY BE APPLIED WITHIN 30 DAYS OF
COMPLETION OF LEAVE
o PERIOD OF CONTINUOUS LEAVE OF ANY KIND SHOULD NOT EXCEED 5 YEARS EXCEPT WITH
PRIOR APPROVAL OF THE PRESIDENT OF INDIA
LEAVES DEBITED TO LEAVE ACCOUNT
o EARNED LEAVE
o HALF-PAY LEAVE
o COMMUTED LEAVE
o LEAVE NOT DUE
o EXTRA-ORDINARY LEAVE
o LEAVE PREPARATORY TO RETIREMENT
LEAVES NOT DEBITED TO LEAVE A/C
o STUDY LEAVE
o MATERNITY LEAVE
o PATERNITY LEAVE
o ADOPTION LEAVE
o CHILD CARE LEAVE
o SPECIAL DISABILITY LEAVE FOR INJURY
LEAVES NOT APPLICABLE TO I.T.DEPTT.
o HOSPITAL LEAVE
o DEPARTMENTAL LEAVE
o SEAMAN’S SICK LEAVE
CASUAL LEAVE
o C.L. IS NOT RECOGNISED AS A LEAVE
o IT CAN NOT BE COMBINED WITH ANY OTHER LEAVE ADMISSIBLE UNDER LEAVE RULE, EXCEPT
THAT A HALF-DAY C.L. CAN BE COMBINED WITH OTHER LEAVE IN CASE OF CONTINUOUS
ILLNESS
o HALF-DAY C.L. IS SUBJECT TO PRIOR APPROVAL
EARNED LEAVE
o ADVANCE CREDIT OF 15 DAYS ON 1ST
JANUARY AND 1ST
JULY EVERY YEAR
o THE BALANCE IS CARRIED FORWARD AND ACCUMULATED UPTO A MAX. OF 300 DAYS
o A CREDIT OF 2.5 DAYS PER MONTH FOR AN INCOMPLETE HALF-YEAR IS ALLOWED
o UNAVAILED JOINING TIME IS CREDITED AS E.L.
o A MAX. OF 180 DAYS E.L. CAN BE ALLOWED AT A TIME, WITH EXCEPTIONS

3. o THE Cr OF E.L. IS REDUCED BY 1/10TH
OF THE E.O.L. AVAILED OF IN THE SAME HALF-YR,
SUBJECT TO A MAX. OF 15 DAYS
HALF-PAY LEAVE
o ELIGIBLITY:- AFTER 12 MONTHS FROM THE DATE OF APPOINTMENT
o ADVANCE CREDIT OF 10 DAYS ON 1ST
JANUARY AND 1ST
JULY EVERY YEAR
o A CREDIT OF 5/3 DAYS PER MONTH FOR AN INCOMPLETE HALF-YEAR IS ALLOWED
o MAY BE AVAVILED WITH/WITHOUT MEDICAL CERTIFICATE
COMMUTED LEAVE
o CAN BE AVAILED ONLY WITH MEDICAL CERTIFICATE
o ADMISSIBLE LIMIT IS 1/2 THE H.P.L. AT CREDIT
o IF THE G.S. INTENDS TO RETIRE, EXCEPT DUE TO ILLNESS, ON EXPIERY OF COMMUTED LEAVE,
IT WILL BE CONVERTED TO H.P.L. AND THE EXCESS AMOUNT PAID WILL BE RECOVERED
COMMUTED LEAVE CAN BE TAKEN WITHOUT MEDICAL CERTIFICATE IN THESE CASES-
o A MAX. OF 90 DAYS IN THE ENTIRE SERVICE FOR STUDY
o A MAX. OF 60 DAYS FOR FEMALE G.S. IN CONTINUATION OF MATERNITY LEAVE, ADOPTION
OF CHILD LEAVE
 EXTRA-ORDINARY LEAVE
 GRANTED TO PERMANENT EMPLOYEE ONLY
 AVAILABLE IF THERE IS NO LEAVE IN CREDIT OR SPECIFICALLY APPLIED FOR E.O.L.
 AVAILABLE UPTO 18 MONTHS FOR TREATMENT OF SPECIFIED DISEASES
 AVAILABLE UPTO 24 MONTHS FOR STUDIES
 TWO SPELLS OF EOL, INTERVENED BY ANY OTHER LEAVE, SHALL BE TREATED AS ONE
CONTINUOUS LEAVE FOR THE PURPOSE OF DETERMINING OF MAXIMUM PERMISSIBLE LIMIT
OF E.O.L.
 LEAVE NOT DUE
o TO BE GRANTED TO PERMANENT EMPLOYEE
o Limited to the No. of HPL the G.S. would earn
o Shall be debited to HPL EARNED AFTERWARDS
o A MAX. OF 360 DAYS IN THE ENTIRE SERVICE
o TEMP EMPLOYEE FOR TB, LEPROSY, CANCER, MENTAL DISEASE
o IF THE G.S. INTENDS TO RETIRE/RESIGN, EXCEPT DUE TO ILLNESS, DURING L.N.D., THE LEAVE
WILL BE CANCELLED AND THE EXCESS AMOUNT PAID WILL BE RECOVERED
STUDY LEAVE
o CAN BE AVAILED BYA G.S. WITH AT LEAST 5 YEARS OF SERVICE
o THE STUDY/TRAINING MUST BE IN PUBLIC INTEREST
o A MAX. OF 12 MONTHS AT A TIME AND 24 MONTHS IN ENTIRE SERVICE PERIOD
o THE G.S. IS NOT TO RETIRE WITHIN 3 YEARS OF COMPLETION OF STUDY/TRAINING
LEAVE PREPARATORY TO RETIREMENT
o ADMISSIBLE TO THE EXTENT OF E.L. DUE, NOT EXCEEDING 300 DAYS, TOGETHER WITH HALF-
PAY LEAVE DUE
o SUCH LEAVE MUST EXTEND UPTO AND INCLUDES THE DATE OF RETIREMENT
o SHALL NOT INCLUDE E.O.L.

4. MATERNITY LEAVE
o CAN BE AVAILED BYA FEMALE G.S. WITH LESS THAN 2 SURVIVING CHILDREN
o ALLOWED FOR A PERIOD OF NOT EXCEEDING 180 DAYS w.e.f. 01.09.2008
o COMMUTED LEAVE WITHOUT MC IS ADMISSIBLE UPTO A MAX. OF 60 DAYS IN
CONTINUATION
o ALLOWED UPTO 2 YEARS AT A STRETCH IN COMBINATION WITH ALL THE LEAVES
o Leave up to 45 days for miscarriage/abortion
PATERNITY LEAVE
o CAN BE AVAILED BYA MALE G.S. WITH LESS THAN 2 SURVIVING CHILDREN
o ALLOWED FOR A PERIOD OF <15 DAYS
o CAN BE AVAILED FROM 15 DAYS BEFORE TO 6 MONTHS AFTER THE DATE OF DELIVERY OF THE
CHILD
o CAN BE COMBINED WITH OTHER LEAVES
LEAVE ON ADOPTION OF CHILD
o CAN BE AVAILED BYA FEMALE G.S. WITH LESS THAN 2 SURVIVING CHILDREN
o ALLOWED FOR A PERIOD OF 1 YEAR OR TILL THE CHILD IS 1 YEAR OLD, WHICHEVER IS EARLIER
o COMMUTED LEAVE WITHOUT MC IS ADMISSIBLE UPTO A MAX. OF 60 DAYS IN
CONTINUATION TO OTHER LEAVES
CHILD CARE LEAVE
(w. e. f. 01.09.2008)
o CAN BE AVAILED BYA FEMALE G.S. WITH LESS THAN 2 SURVIVING CHILDREN
o SHE MUST NOT HAVE ANY E.L. AT HER CREDIT
o THE CHILD MUST BE MINOR
o ALLOWED FOR 2 YRS IN THE ENTIRE SERVICE
o MAY BE ALLOWED FOR THE 3RD
YR AS L.N.D.
SPECIAL DISABILITY LEAVE
o Available to a GS who is disabled by injury intentionally inflicted or in CONSEQUENCE of
PERFORMING HIS/HER DUTY
o THE DISABILITY IS TO BE MANIFESTED WITHIN 3 months OF THE INCIDENT
o SHALL NOT EXCEED 24 MONTHS
o CAN BE COMBINED WITH OTHER LEAVES
 LEAVE SALARY ALLOWABLE
 E.L. – FULL
 COM. LEAVE – FULL
 H.P.L--HALF—(HRA,CCA – FULL)
 L.N.D-- HALF—(HRA,CCA – FULL)
 MATERNITY LEAVE – FULL
 PATERNITY LEAVE — FULL
 E.O.L.-- ONLY HRA,CCA UPTO 180DAYS
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