{"id":2001,"date":"2025-04-29T16:44:04","date_gmt":"2025-04-29T11:14:04","guid":{"rendered":"https:\/\/www.caclubindia.com\/guide\/?p=2001"},"modified":"2025-06-26T15:55:16","modified_gmt":"2025-06-26T10:25:16","slug":"leave-encashment-calculation","status":"publish","type":"post","link":"https:\/\/www.caclubindia.com\/guide\/leave-encashment-calculation\/","title":{"rendered":"Leave Encashment Calculation\u200b: Formulas and Examples"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/04\/Leave-Encashment-Calculation\u200b-1024x538.png\" alt=\"\" class=\"wp-image-2003\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/04\/Leave-Encashment-Calculation\u200b-1024x538.png 1024w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/04\/Leave-Encashment-Calculation\u200b-300x158.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/04\/Leave-Encashment-Calculation\u200b-768x403.png 768w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/04\/Leave-Encashment-Calculation\u200b.png 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Leave encashment refers to the payment an employee receives in lieu of unutilized earned leave. This lump sum payment is made to employees at the end of their tenure, often during retirement, termination or resignation.<\/p>\n\n\n\n<p>The tax exemption on such payments in India is governed by Section 10(10AA) of the Income Tax Act.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\r\n<div class=\"ez-toc-title-container\">\r\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\r\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\r\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caclubindia.com\/guide\/leave-encashment-calculation\/#Leaves_Recognised_By_Income_Tax_Act\" >Leaves Recognised By Income Tax Act<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caclubindia.com\/guide\/leave-encashment-calculation\/#Leaves_NOT_Recognized_for_Tax_Exemption\" >Leaves NOT Recognized for Tax Exemption<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caclubindia.com\/guide\/leave-encashment-calculation\/#Taxation_on_Leave_Encashment\" >Taxation on Leave Encashment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caclubindia.com\/guide\/leave-encashment-calculation\/#Government_Employees\" >Government Employees<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caclubindia.com\/guide\/leave-encashment-calculation\/#Private_Employees\" >Private Employees<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caclubindia.com\/guide\/leave-encashment-calculation\/#Calculator_of_Leave_Encashment_for_a_Private_Sector_Employee\" >Calculator of Leave Encashment for a Private Sector Employee<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caclubindia.com\/guide\/leave-encashment-calculation\/#Calculation_Of_Leave_Encashment\" >Calculation Of Leave Encashment<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caclubindia.com\/guide\/leave-encashment-calculation\/#FAQs\" >FAQs<\/a><\/li><\/ul><\/nav><\/div>\r\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Leaves_Recognised_By_Income_Tax_Act\"><\/span>Leaves Recognised By Income Tax Act<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong>Earned Leave \/ Privilege Leave:<\/strong> Leave earned based on the number of days worked. This is Recognized under Section 10(10AA) for exemption.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Leaves_NOT_Recognized_for_Tax_Exemption\"><\/span>Leaves NOT Recognized for Tax Exemption<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Type of Leave<\/strong><\/td><td><strong>Recognized under Income Tax Act?<\/strong><\/td><td><strong>Encashment Eligible for Exemption?<\/strong><\/td><\/tr><tr><td><strong>Casual Leave (CL)<\/strong><\/td><td>No<\/td><td>Not eligible<\/td><\/tr><tr><td><strong>Sick Leave (SL)<\/strong><\/td><td>No<\/td><td>Not eligible (unless clubbed with EL)<\/td><\/tr><tr><td><strong>Maternity\/Paternity<\/strong><\/td><td>No<\/td><td>Not eligible<\/td><\/tr><tr><td><strong>Compensatory Off<\/strong><\/td><td>No<\/td><td>Not eligible<\/td><\/tr><tr><td><strong>Any Other Special Leave<\/strong><\/td><td>No<\/td><td>Not eligible<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Taxation_on_Leave_Encashment\"><\/span>Taxation on Leave Encashment<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Situation<\/strong><\/td><td><strong>Government Employees<\/strong><\/td><td><strong>Non-Government (Private) Employees<\/strong><\/td><td><strong>Legal Heirs (After Death of Employee)<\/strong><\/td><\/tr><tr><td><strong>Encashment on Retirement \/ Resignation<\/strong><\/td><td>Fully Exempt under Section 10(10AA)(i)<\/td><td>Partially Exempt under Section 10(10AA)(ii) (Least of 4 values)<\/td><td>Fully Exempt<\/td><\/tr><tr><td><strong>Encashment during Service<\/strong><\/td><td>Fully Taxable<\/td><td>Fully Taxable<\/td><td>Not applicable<\/td><\/tr><tr><td><strong>Tax Relief Available (Sec 89)<\/strong><\/td><td>Yes (if tax is high)<\/td><td>Yes (if tax is high)<\/td><td>Not applicable<\/td><\/tr><tr><td><strong>Maximum Exemption Limit<\/strong><\/td><td>No limit (fully exempt)<\/td><td>\u20b925,00,000 (after 1st April 2023)<\/td><td>No limit<\/td><\/tr><tr><td><strong>Relevant Section<\/strong><\/td><td>Section 10(10AA)(i)<\/td><td>Section 10(10AA)(ii)<\/td><td>Section 10(10AA) + Death-related exemption<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Government_Employees\"><\/span>Government Employees<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><strong><a href=\"https:\/\/www.caclubindia.com\/guide\/leave-encashment-tax-exemption\/\">Leave encashment<\/a><\/strong> received at retirement or resignation is fully exempt from tax under Section 10(10AA)(i). There is no monetary limit.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Private_Employees\"><\/span>Private Employees<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Exemption = Least of the following:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Actual leave encashment received.<\/li>\n\n\n\n<li>10 months\u2019 average salary.<\/li>\n\n\n\n<li>Cash equivalent of leave for maximum 30 days per year of service.<\/li>\n\n\n\n<li>\u20b925,00,000 (overall limit).<\/li>\n<\/ul>\n\n\n\n<p><strong>Salary includes<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Basic + Dearness Allowance (DA) (if part of retirement benefits) + Commission based on fixed % of turnover.<\/li>\n<\/ul>\n\n\n\n<p><strong>Encashment During Service<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Leave encashment received while still in service is fully taxable for both government and private employees. However, tax relief under Section 89 can be claimed.<\/li>\n<\/ul>\n\n\n\n<p><strong>Legal Heirs<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Leave encashment received by the legal heirs after the death of an employee is fully exempt from tax.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Calculator_of_Leave_Encashment_for_a_Private_Sector_Employee\"><\/span>Calculator of Leave Encashment for a Private Sector Employee<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ms. Priya retires from a private company after 25 years of service.<\/li>\n<\/ul>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Her details:<\/li>\n<\/ul>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Leave encashment received: \u20b918,00,000<\/li>\n\n\n\n<li>Average monthly salary (last 10 months): \u20b980,000<\/li>\n\n\n\n<li>Unused earned leave: 300 days<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Calculation_Of_Leave_Encashment\"><\/span>Calculation Of Leave Encashment<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Actual leave encashment = \u20b918,00,000<br>10 months\u2019 average salary = 10 \u00d7 \u20b980,000 = \u20b98,00,000<\/p>\n\n\n\n<p>Cash equivalent of 300 days (max 30 days per year \u2192 25 years \u00d7 30 = 750 days allowed; she has only 300 days, so full):<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">Salary Per Day = \u20b980,000 \u00f7 30 = \u20b92,666.67<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">300 \u00d7 \u20b92,666.67 = \u20b98,00,000<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Fixed Limit = \u20b925,00,000<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Least of above = \u20b98,00,000 (10 months\u2019 salary or cash equivalent).<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Exempt Amount = \u20b98,00,000<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Taxable Amount = \u20b918,00,000 &#8211; \u20b98,00,000 = \u20b910,00,000<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FAQs\"><\/span>FAQs<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1745922799108\"><strong class=\"schema-faq-question\">Is Leave Encashment Taxable in India?<\/strong> <p class=\"schema-faq-answer\">The taxability of leave encashment depends on the employment sector. For government employees, leave encashment is completely tax-free. For non-government employees, it is taxable and subject to certain exemptions under Section 10(10AA)(ii) of the Income Tax Act, 1961.<br\/><img loading=\"lazy\" decoding=\"async\" width=\"1200\" height=\"630\" src=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/04\/Leave-Encashment-FAQs.png\" class=\"attachment-full size-full\" alt=\"\" style=\"max-width: 100%; height: auto;\" srcset=\"https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/04\/Leave-Encashment-FAQs.png 1200w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/04\/Leave-Encashment-FAQs-300x158.png 300w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/04\/Leave-Encashment-FAQs-1024x538.png 1024w, https:\/\/www.caclubindia.com\/guide\/wp-content\/uploads\/2025\/04\/Leave-Encashment-FAQs-768x403.png 768w\" sizes=\"auto, (max-width: 1200px) 100vw, 1200px\" \/><\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1745923245523\"><strong class=\"schema-faq-question\">What is the maximum tax exemption on leave encashment for non-government employees?<\/strong> <p class=\"schema-faq-answer\">25,00,000. This revised limit is effective from 1st April 2023 (earlier, it was \u20b93,00,000)<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1745923264251\"><strong class=\"schema-faq-question\">Can legal heirs claim exemption on leave encashment received after an employee&#8217;s death?<\/strong> <p class=\"schema-faq-answer\">Yes. Leave encashment received by legal heirs after the employee\u2019s death is fully exempt from tax.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1745923280243\"><strong class=\"schema-faq-question\">Can one claim any tax relief on taxable leave encashment?<\/strong> <p class=\"schema-faq-answer\">Yes. If you receive a large amount in one year, you may claim relief under Section 89 by filing Form 10E.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1745923289705\"><strong class=\"schema-faq-question\">Is leave encashment exempt if taken during employment?<\/strong> <p class=\"schema-faq-answer\">No. Leave encashment received while still in service is fully taxable, even for government employees.<\/p> <\/div> <\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Leave encashment refers to the payment an employee receives in lieu of unutilized earned leave. This lump sum payment is [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":2003,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-2001","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\r\n<title>Leave Encashment Calculation\u200b: Formulas and Examples - Tax Guide<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/www.caclubindia.com\/guide\/leave-encashment-calculation\/\" \/>\r\n<meta property=\"og:locale\" content=\"en_US\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"Leave Encashment Calculation\u200b: Formulas and Examples - Tax Guide\" \/>\r\n<meta property=\"og:description\" content=\"Leave encashment refers to the payment an employee receives in lieu of unutilized earned leave. 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