Central government staff can encash at most 300 days of EL (including HPL converted) over their entire service.
HPL is not directly encashable; common practice converts 2 days HPL ≈ 1 day EL for retirement encashment tools.
Tax note (Section 10(10AA)): For central/state government employees, retirement leave encashment is generally fully exempt; for others, exemption is limited by average salary and notified caps, with the balance taxable.
Free 7th CPC Leave Encashment Calculator for central government employees to estimate retirement leave encashment on Earned Leave and Half Pay Leave with 300‑day cap, DA inclusion and clear EL/HPL breakdown.
This Leave Encashment Calculator tool calculates the cash equivalent of leave at retirement for central government employees under 7th CPC rules. It uses your last drawn basic pay, current DA rate and leave balance to estimate encashment on EL and HPL with the combined 300‑day limit applied.
Key points of Leave Encashment Calculator
Uses the standard 7th CPC formulas for EL and an HPL approximation (half‑pay + DA on half‑pay).
Automatically converts HPL to EL‑equivalent days to check against the 300‑day encashment cap.
Shows a breakdown of basic, DA, encashable days and formula used for transparency.
How to use the Leave Encashment Calculator?
Enter last drawn Basic Pay (₹)
Type your monthly basic pay at the time of retirement in the “Last drawn Basic Pay” field.
This should be the 7th CPC basic pay excluding allowances, but DA will be added separately by the tool.
Enter current DA rate (%)
Fill in the current DA percentage applicable to your pay (for example 50).
The tool calculates DA on basic pay and includes it in the encashment formula as per 7th CPC.
Select leave type
Choose Earned Leave (EL) if you are encashing EL.
Choose Half Pay Leave (HPL) if you are encashing HPL at retirement; the tool converts HPL to EL‑equivalent days internally because encashment is restricted by the 300‑day EL‑equivalent cap.
Enter leave balance (days)
Input the number of days of the selected leave type you plan to encash.
The calculator:
Converts this to EL‑equivalent days (2 days HPL ≈ 1 day EL for cap checking).
Applies the 300‑day lifetime cap on total encashable leave at retirement.
Click “Calculate encashment”
The Result overview panel shows:
Total encashment amount in ₹.
Encashable days actually used after the 300‑day rule.
Monthly basic pay and DA amounts used in the computation.
Review detailed breakdown
Check:
Leave type and days entered.
EL‑equivalent days used for the 300‑day cap check.
The exact formula applied:
For EL: (Basic+DA)÷30×encashable EL days.
For HPL: (Half‑pay+DA on half‑pay)÷30×encashable HPL days.
Read rule and tax notes
A rule snapshot reminds you that: Encashment at retirement is limited to 300 EL‑equivalent days over your entire service. HPL is typically converted to EL‑equivalent for encashment calculations. The tax note summarises Section 10(10AA): For central/state government staff, retirement leave encashment is generally fully exempt. For non‑government employees, exemption is limited by notified caps, with any excess taxable.
