सरकारी कर्मचारी को एक वर्ष में कुल 30 उपार्जित अवकाश देय होते हैं |
ये अवकाश दो किश्तों में मिलते हैं – 1 जनवरी को 15 PL,  1 जुलाई को 15 PL, कुल तीस |

इनका इन्द्राज कर्मचारी की सर्विस बुक में होता है एवं ये वर्ष उपरांत बचे रहते हैं और जुड़ते रहते हैं, अधिकतम 300 PL जुड़ सकती हैं, उसके बाद स्वतः खत्म होती रहती हैं | कर्मचारी इन अवकाशों का उपभोग कर सकता है जिसके लिए उसे अवकाश तिथि से 21 दिन पहले संलग्न PL Form में अपने उच्चाधिकारी से अनुमति लेनी होती है |

कर्मचारी चाहे को साल कि कुल तीस PL में से 15 PL को Leave Encashment Scheme के तहत अप्रेल से मार्च तक के फाइनेंसियल इयर में संलग्न PL Form भरके, ये लीव सरेंडर करके इनका नकद पैसा लिया जा सकता है, सरेंडर के बदले में मिलने वाला पैसा = (15 Days Basic Pay + 15 Days NPA) * DA | चूँकि हर वर्ष जुलाई में वार्षिक वेतन वृद्धि हो जाती है एवं DA (Dearness Allowance) भी बढ़ जाता है, अतः जुलाई के बाद लीव सरेंडर करने पर ज्यादा पैसा मिलता है |

300 जमा हो चुकी PL का पूर्ण नकद पैसा रिटायर्मेंट के समय लिया जा सकता है, जिस पर किसी भी प्रकार का कोई टेक्स नहीं लगता है लेकिन सेवा के दौरान सरेंडर की गयी PL पर मिलने वाला पैसा पूर्ण रूप से TAXABLE है |

Leave Encashment (Surrender) Example

    Earned Leave (EL)

1. The EL admissible to a member of the staff shall be 30 days in a calendar year. 15 days of EL is credited  in advance  on the first January and first July every year.

1. The credit will be reduced by 1/10th of EOL and or period of dies non during the previous  half-year,  subject  to a maximum  of 15 days.

iii.    The advance credit for the half-year in which a staff is appointed will be at the rate of 2½ days for each completed calendar month of service.

1. EL  credit      for     the     half-year      in     which      the     staff retires/resigns/removed/dismissed    or   dies   in   service   will   be afforded at the rate of 2½ days per completed calendar month up to the end of the calendar month preceding the last calendar month of service.  While affording credit, fraction shall be rounded off to the nearest day.

1. EL can be accumulated up to 300 days (including the number of days for which encashment has been allowed along with LTC)

vi   When the credit of EL at the start of any half year, results in the total accumulation of EL being more than 300 days, the 15 days  EL for that half year shall be kept separately and set off against the leave availed  during  that  half  year.    Any  portion  of  this  separately credited   leave   not   availed   within   the   half   year,   shall   be accumulated  with  the  previous  EL  to the  credit  of EL  account, provided the total accumulated EL does not exceed 300 days.  Such procedure may be restored to in cases where the earned leave at the credit of the Institute  employee  on the last day of December  or June is 300 days or less but more than 285 days.

vii.    The maximum amount of Earned Leave that can be granted to a member of the staff at a time shall be 180 days.

viii.    EL may be taken at a time up to 300 days as leave preparatory to retirement.

ix     EL upto 300 days at a time may be granted  to Group A and B Officers, if at least the quantum of leave in excess of 180 days is spent outside India, Bangladesh, Nepal, Bhutan, Burma, Sri Lanka and Pakistan.

x        Encashment  of  EL  while  availing  LTC  upto  10  days  on  each occasion and a maximum of 60 days in the entire service are permissible.    At  least  equal  number  of  days  of  EL  should  be availed of along with encashment.  The encashment so availed will be taken into account while computing  the maximum admissible for encashment at the time of quitting service.

1. For leave encashment HRA, CCA and special increment for small family norms are not taken into account.

Guidelines for carrying over the Earlier Leave Accounts

31. The EL account of a staff member  as on 31.12.2003  shall be carried forward and credited to his/her EL account in the Institute subject to the prescribed  limit of accumulation  of leave. The maximum  limit at that time was 240 days for EL. Then an advance  credit of 15 days on 1st January and 15 days on 1st July will be made. If a staff member is having 133 days EL at credit as on 31.12.2003 and if he/she has not availed of any EL or vacation  during  the period  1.1.2004  to 30.6.2004,  then on 1.7.2004  his/her  EL account  will have 133 + 15 + 15 = 163 days at credit.

1. There is no provision for unearned leave on medical certificate, usually called medical  leave  in Government  of India.    Only  HPL/Commuted Leave is available which can be availed of on medical grounds.Since the HPL is calculated at the rate of 20 days for each completed year of service and credited in advance at the rate of 10 days on 1st January and 10 days on 1st July, HPL in credit of an employee is calculated as follows: If  the  number  of  years  of  service  put  in  by  the  employee  is  ‘n’  as  on 31.12.2003     and  the  number  of  days  of  Medical  leave  availed  up  to 31.12.2003 is ‘m’, then,  the number of days of half pay leave at the credit on 31.12.2003 is ‘20n -2m’ .  If this number becomes negative, it is made as zero.  From 1.1.2004, onwards, the half pay leave is credited at the rate of 10 days on 1st January and 1st July every year.

Illustration: 1

If  an  employee  has  put  in  a  service  of  8  years  and  7  months  on 31.12.2003,  and  he/she  has  availed  Medical  Leave  for  34  days  upto 31.12.2003, then the number of days of HPL at credit as on 31.12.2003 is  160 + 12 – 68 = 104.   On 1.1.2004 HPL at credit is 114

For 8 years : 160 days of HPL plus for 7 Months : 12 days of HPL [(7/12) x 20 = 12]   (rounded   off to the nearest integer) minus for Medical Leave of 34 days : 68 days of HPL  = 104 days of HPL

Illustration: 2

If  an  employee  has  put  in  a  service  of    34  years    and  1  month  on 31.12.2003,  and he/she  has availed  Medical  Leave for 427 days upto 31.12.2003, then the number of days of HPL at credit as on 31.12.2003 is zero  (since 682 – 854  is negative)

iii.   The EL accumulation  at the Institute,  including  the leave accumulated prior to 1.1.2004 (under State Government service), shall be eligible for encashment at the time of retirement subject to limits prescribed in these rules.  The leave encashment availed prior to 1.1.2004 shall not be taken into account for the purpose of the ceiling of number of days for which encashment  is admissible  at the time of retirement  from this Institute. For example, if a staff has encashed 40 days of EL before 1.1.2004, and if  he/she  has  accumulated  300  days  EL  as  on  the  date  of  his/her retirement on or after 1.1.2004, he/she will be entitled to encashment of 300  days  of  EL  at  the  time  of  his/her  retirement  from  the  Institute, provided no encashment of EL has been done for the purpose of LTC on or after 1.1.2004.

1. As on date, the maximum limit for accumulation of EL is 300 days and there is no limit for accumulation of HPL.

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