Earned leaves(EL) are credited at a uniform rate of two installments of 15 days on the 1st of January and 1st of July ever year i.e. 30 EL in year.
If a Government servant has availed of extraordinary leave and/or some period of absence has been treated as dies non in a half-year, the credit to be afforded to his leave account at the commencement of the next half-year shall be reduced by 1/10th of the period of such leave and/or dies non subject to maximum of 15 days. –Rule 27 (3) of CCS Leaves Rule.
If an employee has taken Extraordinary Leave of 100 days from 1st Feb of a year than as per rule above:
1/10 of 100=10 days of EL will be deducted from the next 15 days of EL that is to be credited on 1st July of the same year i.e. he will be credited only 5 days of EL.
The earned leaves can be accumulated for a maximum of 300 days in addition to the number of days for which encashment has been allowed along with Leave Travel Concession while in Service.
The balance of EL in each half-year is credited, if any and can be accumulated upto a maximum of 300 days.
While limiting the EL maximum to 300 days, where the balance at credit is 286-300 days, further credit of 15 days of EL on 1st January/1st July will be kept separately and set-off against the EL availed of during that half-year ending on 30th June/31st December.
If the earned leave availed is less than 15 days, the remainder will be credited to the leave account subject to the ceiling of 300 days at the close of that half-year. —Rule 26 of CCS Leave Rules
Suppose ‘A’ is an employee with 290 EL at the end of 31stDec-2019.
Now, 15 EL will be credited to his account on 1st Jan 2020.
If he avails all the EL during the said half year i.e. 1st Jan 2020-30 June 2020.
He still have 290 leaves.
But, if he doesn’t avail any EL during the said period, his EL will be 290+15=305, as per ceiling limit of 300 EL his 5 EL will lapse.
For every completed calendar month of Service, EL at the rate of 2 and a half days(2.5 Days) are credited.
The credit for the half-year in which a Government servant is due to retire or resigns from the service shall be afforded only at the rate of 2½ days per completed calendar month up to the date of retirement or resignation. —Rule 27 (2)(a) of CCS Leave Rules
When a Government servant is removed or dismissed from service or dies while in service, credit of earned leave shall be allowed at the rate of 2½ days per completed calendar month up to the end of the Calendar month preceding the calendar month in which he is removed or dismissed from service of dies in service. —Rule 27 (2)(b) of CCS Leave Rules
While affording credit of earned leave, fractions of a day shall
be rounded off to the nearest day.–Rule 27 (4) of CCS Leave Rules
Example:12 and a half days should be rounded to 13.
Earned Leave on account of Unavailed Joining Time
The number of days of joining time as admissible under sub-rule (4) of rule 5 of the Central Civil Services (Joining Time) Rules, 1979 subject to the maximum of 15 days reduced by the number of days actually availed of, shall be credited to the employee account as Earned Leave subject to following conditions:
When a Government servant joins a new post without availing
full joining time by reasons that:
a) he is ordered to join the new post at a new place of posting without availing of full joining time to which he is entitled,-Rule 26 (1)(a)(ii)(a) of CCS Leaves Rules
b) he proceeds alone to the new place of posting and joins the post without availing full joining time and takes his family later within the permissible period of time for claiming traveling allowance for the family.-Rule 26 (1)(a)(ii)(b) of CCS Leaves Rules
Earned Leave can be availed upto 180 days at a time for a Government Servant employed in India.
Exception to the above rule:
Earned Leave exceeding 180 days but not exceeding 300 days at a time may be granted to Group A and Group B officers, if at least the quantum of leave in excess of 180 days is spent outside India, Bangladesh, Bhutan, Burma, Sri Lanka, Nepal and Pakistan.