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Leave encashment calculator (estimate)

Estimate gross leave encashment before tax. Pick a day-basis (26 vs 30) to match how your employer approximates per-day pay from monthly Basic+DA.

Content reviewed: March 2026FY 2025–26 (AY 2026–27) tax slabs in engineRules aligned: Union Budget 2025 — new regime slabs & Section 87A (≤₹12L taxable); cess 4%

How SalaryExit calculates estimates (methodology, FY scope, and limits).

Explicit modeling choice

We compute a gross payout estimate only. Net pay after tax/ESI/PT and employer-specific caps are not included.

Changing the day basis can materially change results — pick what matches your payslip policy best (see accuracy card).

Required inputs

  • Basic + DA (monthly, ₹)
  • Unused leave days eligible for encashment
  • Day basis (26 or 30) for per-day rate

If your employer encashes on Basic only, enter Basic here and treat DA as 0.

Day basis for per-day rate
Enter Basic+DA and leave days to estimate gross encashment.

Assumptions used by this estimate

  • Gross encashment = (Basic+DA monthly ÷ day basis) × unused leave days.
  • Day basis 26 is common in Indian payroll “per day” calculations; 30 is a calendar-day style alternative.
  • Tax exemptions (e.g., Section 10(10AA) where applicable) are not calculated here.
  • Employers may use Basic-only, caps, or rounding rules not modeled.

Worked example (same engine as live calculator)

Engine snapshot: Basic+DA ₹52,000/month, 8 days, 26-day basis → per-day ₹2,000 → encashment ₹16,000 gross (before tax).

FAQ

Why two day bases?

Companies differ. If you don’t know, compare both and treat the range as uncertainty, not precision.

Leave encashment in India: how the per-day rate and tax rules work

Leave encashment is the cash equivalent you receive for unused earned leave (EL) when you leave a job or, in some companies, at the employer’s discretion during service. Private-sector employees typically accumulate earned leave at a rate defined by their company’s leave policy, often 1–1.5 days per month (12–18 days per year), with a maximum carryforward cap set by the employer.

The per-day rate for encashment is calculated from your Basic + DA (or “basic salary” as defined in the leave policy), divided by either 26 or 30. The 26-day denominator treats a month as 26 working days — a convention common in the Payment of Gratuity Act and some employer policies. The 30-day denominator uses the calendar month. Whichever method your employer uses determines the per-day value of each encashed leave day. This calculator lets you choose the denominator to match your company’s policy.

Tax treatment differs by employment type. Central and state government employees receive a specific exemption for leave encashment at retirement, with defined limits under Section 10(10AA) of the Income Tax Act. For private-sector employees, leave encashment received at the time of retirement or resignation is exempt up to certain limits and subject to specific conditions. Encashment during service (while still employed) is generally fully taxable as salary. Given the tax complexity, consult a chartered accountant for significant leave encashment payouts — especially at the time of leaving or retirement.

In your final settlement, leave encashment appears alongside gratuity, last month salary, and notice pay. It is one of the more negotiable components — some companies cap the leave balance that can be encashed, or require you to take leave instead. Understanding the per-day value helps you compare these options.

  • Per-day rate = (Monthly Basic+DA) ÷ 26 (or ÷ 30, per employer policy).
  • Only earned/privilege leave is typically encashable — casual and sick leave often are not.
  • Encashment during service is fully taxable; at separation, exemptions may apply.
  • Government employees have distinct exemption rules under Section 10(10AA).
  • Final settlement: leave encashment + gratuity + last salary − notice recovery = net FnF.

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