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Leaves – Types and Details


Casual Leave

These leaves are sanctioned in any unforeseen circumstances, Usually, a piece of information by any means of communication solves the purpose, but approval maybe after the leaves are over needs to be taken for administrative and disciplinary reasons. These leaves can not be combined with Privilege leaves but can be combined with medical leaves with approval. CL is not accumulated, remaining CL lapse at the end of Financial Year. Although few companies reward employees by adding these leaves to PL, who do not avail it, to encourage. There are no defined norms for the number of leaves, usually, it varies from 7-15 days/Financial Year

Medical Leave

These leaves are available to meet bed rest or similar medical conditions. Usually, these leaves if beyond 1-2 days need to be supported with a certificate from Registered Medical Practitioner. There are no defined norms for the number of leaves, usually, it varies from 10-21 days/Financial Year

Education Leave

These leaves are usually available in PSU/Central and State Govt Jobs and are governed by rules and regulations by relevant independent authorities

Maternity Leave

These are fully Paid leaves & apply to All women Employees across all sectors of Job. The total duration of Leaves sanctioned under this rule is now revised to 26 weeks. (12 weeks in case of 3rd Delivery)

Eligibility: Should have completed a minimum of 80 days of working in the last 12 months.

8 Weeks can be availed before delivery and rest after delivery. 1 Month benefit is allowed in  critical cases – Pre-mature delivery, miscarriage & medical termination of pregnancy

12 weeks leave for adoptive mother. This leave is applicable for the baby below three months of age and starts from the day of adoption.

Paternity Leave

15 Days leave can be availed before or within 6 months of delivery of the child.

Leave Travel Allowance:

This is also called Leave travel concession, This is an essential component of CTC in Private sector employee. Being part of CTC also attracts provisions of Income Tax.

Conditions to avail

1. Actual Journey

2. Only Domestic Journey is considered for exemption in Income Tax.

3. The only family means spouse, children (up to 2) and other dependents are eligible for concessional travel under this.

4. Only travel cost incurred is exempted, that too By Air, Railways or other permitted means(under exemption category)

Only 2 Journey in a Block of 4 Years is Exempted.

Privilege Leave/Earned Leave

These are the leaves that are permissible with prior sanction without deduction of salary. No rule or norm Governs them in India, It varies from organization to organization. Usually, they are allotted on the following 2 grounds.

  1. Fixed number of days, in every Financial year, ranging from 12- 60 days.
  2. Based on No of days worked eg. 1 day on every 12 or 14 or 15 days of Work.

These leaves can be accumulated, and never lapse. They can be encashed also (on a pro-rata basis of Salary+DA).

These leaves are consumed while availing LTA/LTC also.

Quarantine Leave

These leaves are sanctioned when Employee or anyone in his home suffers from Hazardous disease, which can cause risk to others eg. Corona (COVID 19 Infection).

Half Pay Leave

Usually available only for Govt employees wherein they can avail Half day of leave with prior approval. or Usually under Suspension.

LWP (Leave without Pay)

No salary/Wages are paid for such types of Leaves.




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