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ICAI Firm Reg No. 016835S+91 97033 11757
Calculate the value of unutilized leave at retirement or exit.
Indicative result. Final figures may differ based on specific facts.
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The exact formula, statutory references and edge-cases used to compute your result. Reviewed by CA Ankita Jainik Soni.
Leave encashment value = (Basic + DA per month) / 30 × unutilised leave days. Many employers use 26 days (working days per month) instead of 30 — confirm with your HR policy.
Non-government employees: leave encashment on retirement is exempt up to the lower of ₹25,00,000 or 10 months' average salary (basic + DA + commission based on last 10 months). Government employees: fully exempt without ceiling.
Encashment of earned leave while still in service (not on retirement) is fully taxable as salary income — Section 10(10AA) exemption applies only on retirement or superannuation.
Some employers cap accumulated earned leave at 300 days; others at the leave earned in the last 3 years. Encashment is typically allowed only up to the accumulation cap — excess leave lapses on retirement.
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Last updated: 21 June 2026 · Last reviewed by CA Ankita Jainik Soni · Indicative results only