Leave Salary Calculator for West Bengal Govt Employees
Work out the cash equivalent of unutilised earned leave on retirement, death in service or resignation — calculated on the last month's pay under Rule 168A of the W.B.S.R. Part-I.
| Basic pay | ₹ 35,400 |
|---|---|
| Non-Practicing Allowance | ₹ 0 |
| Dearness allowance at 38% | ₹ 13,452 |
| Medical allowance | ₹ 500 |
All 300 days of earned leave at credit are encashable on superannuation.
Leave salary or leave encashment is the cash equivalent of the earned leave an employee never got to take. For West Bengal state government employees it is governed by Rule 168(2) and Rules 168A to 168C of the West Bengal Service Rules, Part-I, read with Finance Department Order No. 4625-F dated 26 May 1999. The calculator above works the amount out from the pay of your last month of service.
What counts as pay for leave encashment
The cash equivalent is worked out on the pay of the last month of service, not on an average of the preceding months. Three elements go into that figure: basic pay, the dearness allowance drawn on it, and the medical allowance. House rent allowance, hill allowance and fixed travelling allowance are not admissible for this purpose and are left out of the calculation entirely. Where a medical officer draws Non-Practicing Allowance, NPA counts as pay, and dearness allowance is worked out on basic pay plus NPA.
Whatever that last month’s pay comes to, it is divided by 30 to arrive at a daily rate 30, not the actual number of days in the month and multiplied by the number of days of leave that may be encashed.
How many days can be encashed
On superannuation or death while in service, the leave sanctioning authority grants encashment for the earned leave at credit or 300 days, whichever is less, under G.O. No. 3453-F dated 28 March 2001. The power to sanction leave encashment stands delegated to the Head of Office by No. 4794-F dated 6 May 1994.
An employee who resigns or quits service is granted encashment for not more than half the earned leave due, and in no case beyond 150 days. Switch the calculator to the resignation setting and it applies both limits for you.
An employee who retires while under suspension is eligible for encashment if the suspension is later held to have been wholly unjustified. An employee who retires on notice given to the government, or who is retired by the government on notice or on pay and allowances in lieu of it, gets encashment in respect of earned leave and also the half pay leave at credit, provided the total period of such leave does not carry past the normal date of retirement. An employee invalidated out of service is entitled on the same principle, but temporary employees have no half pay leave entitlement.
Where the leave salary for the half pay leave component falls short of pension and other pensionary benefits, no cash equivalent is granted for that component, because pensionary benefits are deducted from it.
Payment when an employee dies in service
The cash equivalent of leave salary is paid to the family. For this rule, family means the wife or husband as the case may be, minor sons and minor unmarried daughters including adopted sons and daughters, the dependent mother, and the dependent father. The amount is not payable to more than one member of the family at the same time: it goes first to the widow or widower, then to the children in equal shares, then to the mother and last to the father. Where an employee is survived by more than one widow, the leave salary is shared equally between them. If there is nobody in the family listed above, payment may be made against a succession certificate, subject to the approval of the Finance Department.
Head of account
The charge is drawn under “2071-Pension and other retirement benefits – 01-Civil-115-Leave encashment benefit (FA)-04 Pension and Gratuity”, per G.O. No. 1863-F dated 15 February 2001.
Kinds of leave due and admissible
Rule 166(viii) of the W.B.S.R. Part-I lists the kinds of leave: earned leave, half pay leave, commuted leave, leave not due, and extraordinary leave. Only unutilised earned leave is encashed by the calculator above; the half pay leave component, where it is admissible at all, is settled separately by the sanctioning authority.
Tax on leave encashment
Leave encashment received at the time of retirement by an employee of the Central Government or a State Government is wholly exempt from income tax under Section 10(10AA)(i) of the Income-tax Act, 1961. The ceiling that applies to private-sector employees does not apply here, so the amount the calculator shows is what reaches the hand.
If you also want to see what the dearness allowance revision does to a serving employee’s monthly pay, the West Bengal DA Hike Calculator works that out on the same basic pay figure.
📌 How to Use This Calculator
💡 How the Calculation Works
Leave encashment is paid on the pay of the last month of service, not on an average of earlier months. The calculator adds basic pay, Non-Practicing Allowance where it is drawn, the dearness allowance on that base, and the medical allowance to arrive at the last month's pay. That figure is divided by 30 to get a daily rate and multiplied by the days that may actually be encashed.
House rent allowance, hill allowance and fixed travelling allowance never enter the calculation, because they are not admissible for this purpose.
The number of days is then capped. On superannuation or death in service the ceiling is 300 days of earned leave. On resignation or quitting service only half the earned leave at credit is encashable, and never beyond 150 days — the calculator applies whichever of the two bites first.
📐 Calculation Formula
Leave Salary = ( Basic Pay + DA + MA ) ÷ 30 × Unutilised Earned Leave (max 300 days)📝 Calculation Example
An employee retires on superannuation with 300 days of earned leave at credit. The last basic pay drawn is ₹35,400, dearness allowance is at 38%, and a medical allowance of ₹500 is drawn.
DA on ₹35,400 comes to ₹13,452, so the last month's pay is ₹35,400 + ₹13,452 + ₹500 = ₹49,352. Divided by 30, the daily rate is ₹1,645. For 300 days the leave salary payable works out to ₹4,93,520.
Had the same employee resigned instead, only half the earned leave would be encashable — 150 days — and the amount would be ₹2,46,760.
⚠️ Important Notes & Rules
Encashment is limited to 300 days of earned leave on superannuation or death in service (G.O. No. 3453-F dated 28.03.2001).
On resignation or quitting service, not more than half the earned leave at credit and not beyond 150 days is payable.
House rent allowance, hill allowance and fixed travelling allowance are not admissible and are excluded.
The daily rate is always the last month's pay divided by 30, whatever the length of the month.
The half pay leave component is not covered here. Where leave salary for half pay leave falls short of pension and other pensionary benefits, no cash equivalent is granted for it.
On death in service the amount goes to the family in the order laid down in the rule: widow or widower, then minor children in equal shares, then the dependent mother, then the dependent father.
This is an estimate for planning. The calculation made by the sanctioning authority on your service book is the one that governs payment.
❓ Frequently Asked Questions (FAQs)
The cash equivalent is the last month's pay — basic pay plus dearness allowance plus medical allowance — divided by 30, multiplied by the number of days of unutilised earned leave that may be encashed. House rent allowance, hill allowance and fixed travelling allowance are not counted.
Three hundred days. On superannuation or death while in service the leave sanctioning authority grants encashment for the earned leave at credit or 300 days, whichever is less, under G.O. No. 3453-F dated 28 March 2001.
Yes, but on a reduced scale. An employee who resigns or quits service is granted encashment for not more than half the earned leave due, and not beyond 150 days. Switch the calculator to the resignation setting and both limits are applied.
No. House rent allowance, hill allowance and fixed travelling allowance are not admissible for leave encashment. Only basic pay, dearness allowance and the medical allowance go into the last month's pay for this purpose.
No. Leave encashment received at retirement by an employee of the Central Government or a State Government is wholly exempt from income tax under Section 10(10AA)(i) of the Income-tax Act, 1961. The monetary ceiling that applies to private-sector employees does not apply.
The family, in the order set out in the rule — first the widow or widower, then the children in equal shares, then the dependent mother, and last the dependent father. It cannot be paid to more than one member at the same time, and where there is more than one widow the amount is shared equally between them.
Yes, provided the suspension is held to have been wholly unjustified. In that case the employee is eligible for encashment of unutilised earned leave on the same terms as any other retiring employee.
Yes. Enter NPA in the optional field and it is added to basic pay before the dearness allowance percentage is applied, which is how pay is reckoned for medical officers and government doctors.
The rule fixes the divisor at 30 regardless of whether the last month of service had 28, 30 or 31 days, so the daily rate is always the last month's pay divided by 30.