PAYMENT OF LEAVE SALARY

I have already prepared the bill after your confirmation in this matter. Thanks & Regards!

The cash equivalent of Leave Salary shall be calculated in the following manner in all cases:
Cash Equivalent = (Band Pay + G.Pay + D.PAY + D.A.+ M.A.) x Number of E.L./30.
I have not yet seen relevant G.O. after ROPA 2009 regarding this.

I would like to add that following the introduction of ‘West Bengal Health Scheme, 2008’, M.A. of Rs. 300/- is not to be taken into account in case of an employee who was a member of the scheme.
Q: Reference of D.Pay after ROPA, 2009 is not clear.

Leave Encashment—{Rule 168A, 168B & 168C of W.B.S.R. Part-I)
When an employee retires on superannuation, dies while in service, the leave sanctioning authority will suomotu grant him leave encashment upto the period of 300 days or leave due whichever is less as per GO. No. 3453-F dt. 28.3.2001. Power to sanction leave encashment has since been delegated to Head of Office. (No. 4794F dt. 6.5.94 )
An employee who retires while on suspension will be eligible to leave encashment, if the suspension was wholly unjustified.
An employee who retires by giving notice to Govt. or is retired by Govt. by giving him notice or pay and allowances in lieu thereof will get leave encashment in respect of EL and also half pay leave at credit provided the total period of such leave does not exceed his normal date of retirement. An employee who retires on invalidation from service is also entitled to leave encashment on the same principle but temporary employees are not entitled to half-pay leave facility.
If leave salary for half-pay leave component fails short of pension and other pensionary benefits, cash equivalent for half-pay leave shall not be granted. (because pensionary benefits are deducted from half-pay leave).
In case an employee resigns or quits from service, he will be granted leave encashment for a period not exceeding half the E.L. due not exceeding 150 days. Cash Equivalent = ( Pay + DA + MA }/30 X Unutilized Earned Leave subject to a maximum of 300 days.)
No HRA, Hill Allowance. Fixed T. A. etc. is admissible. The same may be drawn under the head “2071-Pension and other retirement benefits – 01-Civil-115-leave encashment benefit (FA)-04 Pension and Gratuity” (GO No. 1863-F dt. 15.2.2001)
Cash equivalent of leave salary in case of death in service of a Government employee shall be paid to his family. The term family in this rule shall mean and include the following: (1) Wife or husband as the case may be, (2) minor sons and miner unmarried daughters including adopted sons/daughters, (3) dependent mother. (4) dependent father.
Cash equivalent shall not be payable to more than one member of the family at the same time. It shall first be admissible to the widow(s) / widower / and then to the children in equal shares and thereafter to the mother and lastly to father. Where a govt. employee / survives by more than one widow, such leave salary shall be paid to them in equal share. (If there is none in the family mentioned above the same may be paid against succession certificate subject to approval of Finance Department)
Kinds of leave due and admissible:

i. Earned Leave
ii. Half Pay Leave
iii. Commuted Leave
iv. Leave not due
v. Extra ordinary Leave

The following Order is regarding payment of arrear leave salary as per W.B.S.(ROPA), 2009.
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
AUDIT BRANCH
No. : 3950-F Kolkata, the 27thMay, 2009.
M E M O R A N D U M
In terms of rule 12 of the WB S(ROPA) Rules, 2009, the arrears of pay and allowances during the period from the 1st April, 2008 to 31st March, 2009 shall be paid in cash to the employees in three consecutive equal yearly instalments beginning from the year, 2009–2010.
A question has been raised as to when the 1st instalment of the arrear pay and allowances will be released.
2.After careful consideration of the matter, the undersigned is directed by order of the Governor to state that the first instalment of arrear pay and allowances, calculated as per item 6 of this Department’s Memo. No. 2728 -F dated 07.04.2009 will be paid to the State Govt. employees beginning on and from 1st August, 2009.
3. In terms of Sub-rule (2) (c) of Rule 12 of the WBS(ROPA) Rules, 2009, a Govt. employee who retired between the period from 31.03.2008 to 01.04.2009, but before the publication of WBS(ROPA) Rules, 2009 on 23.02.2009, shall receive arrears of pay and allowances in cash for the period from 01.04.2008 to his date of retirement.
4.In partial modification of the aforesaid provision of the rule, the undersigned is directed to state that the entire amount of arrears of pay and allowances for the period from 01.04.2008 to 31.03.2009 in terms of rule 12 of the WBS(ROPA) Rules, 2009 will be released in cash to a Govt. employee when the Govt. employee retires from service.
5. A question has been raised from different quarters whether a Govt. employee who retired from on and after 1st January ’06 will be entitled to cash equivalent of leave salary on the revised pay structure. The undersigned is further directed to state that as the employees who retired on and after 01.04.2008 would be entitled to draw actual benefit of enhanced pay and allowances under the revised pay structure, they only would be entitled to draw difference of cash equivalent of leave salary on the basis of their re-fixed pay and allowances and the benefit they drew under the unrevised pay and allowances.
Sd/- B Lahiri
Deputy Secretary to the
Government of West Bengal
Finance Department