Why track leave balances?
Every establishment must maintain a leave register under the Factories Act or the state Shops and Establishments Act, and accurate balances are needed for salary processing (loss of pay), leave encashment on exit and year-end carry-forward. Spreadsheets quickly become messy when several leave types and employees are involved. This tracker keeps one row per employee per leave type and computes the balance automatically, with a per-type summary and a per-employee matrix.
Leave types in India
- Earned / Privilege Leave (EL/PL) — one day for every 20 days worked under the Factories Act (about 15–18 days a year); can be carried forward (usually up to 30 days) and encashed.
- Casual Leave (CL) — 7–12 days a year for short, unplanned absences; normally lapses at year end.
- Sick Leave (SL) — 7–12 days a year; some states allow accumulation.
- Maternity Leave (ML) — 26 weeks under the Maternity Benefit Act.
- Compensatory Off (CO) and Leave Without Pay (LWP).
Formula
Balance = Opening + Accrued − Taken − Encashed. Update the Accrued column monthly (EL 1.25 days per month for a 15-day entitlement, CL/SL about 1 day per month) and record leave taken as it happens.
Worked example
Amit has 10 days of EL carried forward, accrues 15 days during the year and takes 6 — balance 19 days. His CL opening is 0, 7 days accrue and 3 are used — balance 4, which will lapse on 31 March. The summary shows total EL liability across staff, which accountants provision for at year end.
Who should use it
HR and admin staff in small companies, clinics, schools and shops who do not have a full HRMS. Import the current year's data from Excel, keep the browser copy updated and export monthly for records.
Year-end provisioning
Accountants value the closing EL balance at the per-day rate to book a leave encashment provision under AS 15 / Ind AS 19; the per-type summary gives the days, and the F&F calculator gives the rate per employee.
Frequently Asked Questions
How many leaves are employees entitled to in India?
It depends on the applicable Act: the Factories Act gives 1 day of earned leave per 20 days worked; state Shops Acts typically provide 12–21 days EL/PL, 7–12 days CL and 7–12 days SL. Company policy may be more generous.
Can leave balance be negative?
Only if you allow advance leave. The tracker highlights negative balances so you can decide whether to treat the excess as LWP.
How is leave encashment calculated?
Usually balance EL × (Basic + DA ÷ 30). Enter encashed days in the Encashed column so the balance reduces; use the F&F calculator for the amount.
Does CL carry forward to next year?
In most organisations casual leave lapses at year end, while earned leave carries forward up to a cap. Set next year's Opening accordingly.
Disclaimer: This tool is for general information and estimation only. Tax rates and rules change — verify with official sources or a professional before acting. Read full disclaimer.