• 06 September, 2025
CCS Leave Rules 1972
  • 13 Sep, 2025

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Rule 39-A: Cash Equivalent of Leave Salary in Case of Death in Service

When a Government servant dies while still in service, certain leave benefits are payable to their family. These are governed by Rule 39-A of CCS (Leave) Rules, 1972.


🔹 Main Provision

  1. Eligibility:
    • If a Government servant dies while in service, the leave at credit (Earned Leave + Half Pay Leave) on the date of death is considered.
    • The combined encashment cannot exceed 300 days.
  2. Payment to Family:
    • The amount is paid to the family of the deceased Government servant.
    • The procedure for family entitlement and disbursement is specified under Rule 39-C.
  3. Calculation Formula:
    • The calculation of cash equivalent is the same as Rule 39(2).
    • Two components are considered:
      • Earned Leave (EL) encashment
      • Half Pay Leave (HPL) encashment
  4. Dearness Allowance (DA):
    • In addition to the leave encashment, the family is entitled to Dearness Allowance (DA) as per orders separately issued by the Government.

🔹 Formula for Calculation

Type of Leave

Formula

Maximum Limit

Earned Leave (EL)

(Pay on date of death + DA) ÷ 30 × EL days at credit

Combined EL + HPL not exceeding 300 days

Half Pay Leave (HPL)

(Half Pay + DA on Half Pay) ÷ 30 × HPL days at credit

Combined EL + HPL not exceeding 300 days


🔹 Illustration

👉 Suppose a Government servant dies while in service with the following:

  • Basic Pay = ₹60,000
  • Dearness Allowance (DA) = ₹12,000
  • Earned Leave (EL) at credit = 120 days
  • Half Pay Leave (HPL) at credit = 150 days
  • Total leave at credit = 270 days (within 300-day limit)

Step 1: Calculate EL Encashment

(60,000+12,000)÷30×120=72,000÷30×120=2,88,000(60,000 + 12,000) ÷ 30 × 120 = 72,000 ÷ 30 × 120 = 2,88,000

Step 2: Calculate HPL Encashment

  • Half Pay = 30,000 (half of 60,000)
  • DA on Half Pay = 6,000
  • Total for HPL = 36,000

36,000÷30×150=1,80,00036,000 ÷ 30 × 150 = 1,80,000

Step 3: Total Encashment

2,88,000+1,80,000=₹4,68,0002,88,000 + 1,80,000 = ₹4,68,000

Final Amount Payable to Family = ₹4,68,000 (Leave Encashment) + DA (as per orders issued separately)


🔹 Key Takeaways

  • Maximum limit = 300 days (EL + HPL combined).
  • Payment is automatic (suo motu); family need not apply separately.
  • DA is an additional benefit, apart from leave encashment.
  • Governed by Rule 39-C for distribution among family members.

⚖️ This provision ensures that the family of a deceased employee receives financial support in the form of accumulated leave benefits, easing their hardship at a critical time.


 

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