Leave Policy for Regular (Full-Time
Leave Policy for Regular (Full-Time
and Part-Time) Employees
and Part-Time) Employees
Objective:
To ensure a consistent, transparent, and fair approach to managing employee leave and
time-off, while supporting work-life balance and maintaining operational efficiency.
Eligibility and scope
Applicable to all IBM India Private Limited Regular employees (full-time and part-time)
Types of Leave or Time-Off:
Vacation Leave (Privilege leave)
Sick leave and Disability Leave
Casual Time Off (Casual leave)
Parental Leave (Paternity Leave)
Compassionate Leave
Maternity leave 
Additional Time off Un-Paid
Leave of Absence
Compensatory Off
Leave Recording in SuccessFactors (SF) 
All employees are required to record their leave in SuccessFactors before
proceeding on leave. Navigation: SF > Your Quick Actions > Time and Leave >
Request Time Off
If an employee is unable to update leave details, managers are responsible for
ensuring accurate leave records for their team members in SF at all times.
In case of deviations or exceptions:
Employees may apply for leave retroactively for up to one calendar month (30
days) for all leave types.
Managers may update retroactive leave on behalf of employees for a maximum of
three calendar months (90 days) for all leave types.
For previous year vacation/privilege leave and other leave type, retroactive
updates can be made by employee or manager only until January 31 of the new
calendar year. No exceptions will be entertained beyond this.
Example: For 2025 vacation/privilege leave or other leave type updates, employees or
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d t t ti l onl ntilJan a 31 2026 d tb d
managers can update retroactively only until January 31, 2026, and not beyond.
POLICY DETAILS
Below are the leave categories along with their respective eligibility criteria and
requirements:
Vacation/Privilege Leave (PL)
Privilege Leave (also referred to as Vacation Leave) is an entitlement provided to
employees for personal time away from work, such as vacations, family
commitments, or rest  to promote their personal  and family well-being.
All regular employees are entitled to 
year
18 working days of privilege leave per calendar
Privilege leave is credited in advance at the start of the year, but accrues at 
per day of active service.
0493 days
From Year 2026 to Year 2027 and onwards , employees can utilize their leave during
the year or carry forward any unused balance into the next calendar year, subject to a
maximum of 30 working days.
For both the year of joining and the year of separation, leave entitlement will be
calculated on a prorated basis and rounded off according to the actual days of service
during that year.
Any privilege leave availed in excess of accrued , will be recovered from the employee
at the time of leave year closure or Full and Final settlement, whichever is earlier.
For the period when employee works part time, Privilege leave eligibility is prorated.
Company holidays, weekends, and approved sick leave (if recorded in
SuccessFactors) occurring during privilege leave will not be deducted from the
privilege leave balance.
Encashment of earned unused privilege leave is available to employees upon
retirement, separation or death.
Employees are required to update their privilege leave details on SuccessFactors prior
to availing leave. Cancellation of leave should also be updated in a timely manner.
In exceptional cases, employees may apply for privilege leave retroactively for up to
one calendar month (30 days). Managers can update retroactive leave in
SuccessFactors on behalf of employees for a maximum of three calendar months (90
days).
Note - Employees and managers must strictly adhere to the leave update timelines, as
no further exceptions will be accommodated.
The steps for updating the VACATION LEAVES are as below:
1. Log into SAP SuccessFactors
2. Access "Request Time off" tile under Your Quick Action section on the landing page.
3. Click on the "Create absence" button.
4. Choose appropriate "Time Type - Vacation". (Note: Based on the "Time Type"
selected you may see your available leave balance on the right-hand side of Time Type
drop down list.)
5. Select Start date and End date.
6. Requesting option auto populates total number of vacation days (or Hours) being
requested depending on the date selected by you.
7. "Returning to Work On" option will show you the date when you should report back to
work.
8. Add Comments if need be and select Submit button to submit your Time off Request.
Sick and Disability Leave
Sick Leave (SL):
Sick leave is a paid leave that may be availed only when an employee is unwell and/or
undergoing medical treatment and require absence from work
Employee can avail up-to 
stretch or in batches, 
14 working days of Sick Leave per calendar year, either at a
irrespective of the ailment.
Sick leave cannot be carried forward to the next year, nor can it be encashed annually
or upon separation.
Employee must raise Sick Leave (SL) in SuccessFactors (SF) for his/her manager
approval.
For any sick leave exceeding two working days, employees may be required to submit
medical documents (such as consultation notes, prescriptions, or reports) from a
registered medical practitioner to their manager.
In the absence of required medical documentation, the manager reserves the right to
reject or cancel the sick leave request.
In case management suspects a misuse of sick leave, manager reserves the right to
ask the employee for requisite medical documents for further review by IBM Doctor.
(Medical documents can only be shared with the manager and the IBM physician)
If sick leave is required for a period exceeding 14 working days, employee must
approach their manager to explore the eligibility under 
Disability leave.
The steps for updating the SICK LEAVES are as below: 
1. Log into SAP SuccessFactors
2. Access “Request Time off” tile under Your Quick Action section on the landing page.
3. Click on the “Create absence” button.
4. Choose appropriate “Time Type – PAID sick” 
5. Select Start date and End date.
6. Requesting option auto populates total number of durations being requested
depending on the date selected by you.
7. “Returning to Work On” option will show you the date when you should report back
to work.
8. Add Comments if need be and select Submit button to submit your Time off Request.
Disability Leave (DL)
:
Disability Leave may be availed for an extended period of illness or medical condition
after exhausting the 14 working days of Sick Leave, subject to assessment of
submitted medical documents by IBM physician.
Types of Disability paid leave:
Short Term Disability (STD) - Continuous absence due to illness beyond 14 calendar
days (2 weeks) and up to 154 calendar days (22 weeks).
Long Term Disability (LTD) - Continuous absence beyond 154 calendar days (22 weeks)
up-to 336 calendar days (48 weeks), applicable after exhausting STD.
Only managers will be able to raise Disability leave in Success factor for his reportee
using “ DL” leave type . Disability leave need to be mandatorily recorded in
SuccessFactors.
To avail Disability Leave, employees must submit relevant medical documents to their
manager. The manager to consult, obtain approval from the IBM physician in the
defined format (Disability Benefits Request Format.xls) and update the Disability
Leave in SuccessFactors along with IBM doctor’s approval email to HR team by
creating a request through the AskHR Bot for the necessary updates under the
disability policy.
If the IBM doctor’s approval is not submitted to the HR team within one month of
applying for Disability Leave in the tool, the leave will be converted to LOA (additional
unpaid time off) by default.
The Disability Benefit guidelines are available in the Manager Hub / Resources. For
more details on the Disability Benefit, employees can reach out to their manager and
refer to w3 policy link of Guidelines on IBM Disability Benefit Plan. Employees can
also write in to AskHR.
a so 
e  
o s .
*Medical documents can only be shared with the manager and the IBM physician*
Requests for Disability Leave may be rejected by the Manager or IBM Physician in
case of non-submission of the complete medical documents or basis review of the
submitted documents.
Please also refer to additional guidelines as defined in the Medical Case Management
Policy. https://w3.ibm.com/hr/policy/global-health/mcm/
Steps to apply for Disability Leave in SuccessFactors by Managers for their reportees:
1. Log into SAP SuccessFactors
2. From the landing page, access the “Request Time Off” tile under the Your Quick
Action section
3. Click on “Create Absence”
4. Select the appropriate "Time Type – Disability Leave"
5. Choose the Start Date and End Date
6. The system will auto-populate the total duration based on the selected dates
7. The “Returning to Work On” field will display the expected return-to-work date
8. Add comments, if required, and click Submit to raise the request
Casual Time Off (Casual leave)
Casual Leave (CL) is provided to support employees in managing personal engagements /
commitments such as:
social commitments (birthday, anniversary)
administrative work (banks, passport office, Aadhar related etc.)
religious ceremonies
family related (parent teacher meet, visiting relatives, visiting the doctor / dental etc)
sudden / unforeseen personal requirements
CL is not intended for vacation planning, extending long weekends, or other pre-planned
activities.
Employees are entitled to 10 working days of CL per calendar year, capped at 1 day
per month.
CL for a given month cannot be carried over to the following months. It also cannot be
accumulated or encashed.
Employees should provide a brief good faith reason (e g “personal matter” “festival
Employees should provide a brief, good faith reason (e.g., personal matter, festival
observance”). 
No detailed documentation is required.
Transparency helps with team coverage and planning.
The steps for updating the CASUAL LEAVES are as below: 
1. Log into SAP SuccessFactors
2. Access "Request Time off" tile under Your Quick Action section on the landing page.
3. Click on the "Create absence" button.
4. Choose appropriate "Time Type – Casual leave” 
5. Select Start date and End date.
6. Requesting option auto populates total number of duration being requested
depending on the date selected by you.
7. "Returning to Work On" option will show you the date when you should report back to
work.
8. Add Comments if need be and select Submit button to submit your Time off Request.
Managerial Approval & Decision-Making
Managers play an important role in ensuring fair and consistent application of CL while
balancing business needs.
Manager Discretion
Managers may approve or reschedule CL requests based on operational feasibility,
including:
Critical client deliverables
Lack of coverage or backup availability
Urgent business priorities
Parental leave (Paternity leave)
Paternity/Parental Leave is paid time off provided to male employees and employees
with same-gender domestic partners on the birth or adoption of a child.
This leave is designed to support employees with growing families, enabling bonding
with the child and promoting co-parenting.
Available to all male employees and employees with same-gender domestic partners,
regardless of hire date. The leave must be taken within 12 months of the child’s birth
or adoption.
Employees may avail up to 20 working days of Paternity/Parental Leave within one
year of the birth or adoption. This leave can be taken in multiple blocks and may be
split into parts.
Managers may request proof of birth or adoption when approving parental leave in
SuccessFactors. Employees and managers must ensure adherence to the 12-month
timeline for availing this leave.
Regardless of the number of births (e.g., twins) or adoptions, the maximum
entitlement remains 20 working days within a 12-month period.
Note: Employees on billable utilization prior to availing paid parental leave will be
exempt from utilization metrics during the leave period.
The steps for updating the PARENTAL LEAVES are as below: 
1. Log into SAP SuccessFactors
2. Access "Request Time off" tile under Your Quick Action section on the landing page.
3. Click on the "Create absence" button.
4. Choose appropriate "Time Type – Paternity leave” 
5. Select Start date and End date.
6. Requesting option auto populates total number of duration being requested
depending on the date selected by you.
7. "Returning to Work On" option will show you the date when you should report back to
work.
8. Add Comments if need be and select Submit button to submit your Time off Request.
Compassionate Leave
Compassionate Leave may be availed only in the event of the death of an immediate
family member as defined in this policy. For this purpose, family includes
spouse/partner, child, sibling(s), parent(s), and parent(s)-in-law.
Employees are entitled to a maximum of 5 working days of paid leave per incident,
subject to manager approval. This leave must be taken as a continuous, uninterrupted
block.
Employees are required to update compassionate leave details in SuccessFactors
promptly to ensure accurate records and compliance.
The steps for updating the COMPASSIONATE LEAVES are as below: 
1. Log into SAP SuccessFactors
2. Access "Request Time off" tile under "Quick Action" section on home screen.
3. Choose Time Type - Compassionate Time off.
4. Full Day check box is automatically selected. 
5. Select Start date and End date.
6. Requesting option auto populates duration being requested depending on the date
selected by you.
7. "Returning to Work On" option will show you the date when you should report back to
work.
8. Add Comments if need be and select Submit button to submit your Time off Request.
Maternity leave (ML)
Maternity leave is paid absence from work available to women employees who are
expectant mothers.
Employees planning to avail maternity leave should inform their respective managers
at least 56 days (8 weeks) prior to the commencement of leave.
Employees intending to take Maternity Leave during the calendar year are advised to
utilize any accrued Privilege (Vacation) Leave before the start of Maternity Leave.
If delivery occurs while an employee is on vacation leave, the vacation leave will end
on the day of childbirth, and Maternity Leave will commence from that date. Managers
must update this change in SuccessFactors on behalf of the employee.
Categories and applicable conditions:
a) Maternity Leave - Delivery:
Entitlement: 182 calendar days (26 weeks) with full pay.
Up to 56 days (8 weeks) may precede the expected delivery date; leave must start no
later than the delivery date.
In case of the baby’s demise post-delivery, entitlement is limited to 90 calendar days
(3 months) including pre- and post-delivery leave.
The steps for updating the MATERNITY LEAVES - DELIVERY are as below: 
1. Log into SAP SuccessFactors
2. Access "Request Time off" tile under Your Quick Action section on the landing page.
3. Click on the "Create absence" button.
4. Choose appropriate "Time Type – Maternity leave” 
5. Select Start date and End date.
6. Choose appropriate Time type Reason - Delivery
7. Requesting option auto populates duration (mandatorily 182 days) being requested
depending on the date selected by you.
8. "Returning to Work On" option will show you the date when you should report back to
work.
9. Add Comments if need be and select Submit button to submit your Time off Request.
b) Maternity Leave - Miscarriage/Medical termination:
Entitlement: 42 calendar days (6 weeks) with full pay immediately following the
event.
A certificate from a registered medical practitioner is required.
The steps for updating the MATERNITY LEAVE – MISCARRIAGE AND MEDICAL
TERMINATION are as below: 
1. Log into SAP SuccessFactors
2. Access "Request Time off" tile under Your Quick Action section on the landing page.
3. Click on the "Create absence" button.
4. Choose appropriate "Time Type – Maternity leave” 
5. Select Start date and End date.
6. Choose appropriate Time type Reason – Miscarriage and medical termination
7. Requesting option auto populates duration (maximum 42 days) being requested
depending on the date selected by you.
8. "Returning to Work On" option will show you the date when you should report back to
work.
9. Add Comments if need be and select Submit button to submit your Time off Request.
c) Maternity Leave Tubectomy operation (Maternity Leave - Tubectomy Time off):
Entitlement: 14 calendar days (2 weeks) with full pay immediately following the
procedure.
Note: If the tubectomy occurs during delivery or immediately after, the employee
remains on Maternity Leave – Delivery and is not eligible for additional sick leave.
The steps for updating the MATERNITY LEAVE - TUBECTOMY are as below: 
1. Log into SAP SuccessFactors
2. Access "Request Time off" tile under Your Quick Action section on the landing page.
3. Click on the "Create absence" button.
4. Choose appropriate “Time Type – Maternity leave”
5. Select Start date and End date.
6. Choose appropriate Time type Reason – Tubectomy
7. Requesting option auto populates duration (maximum 14 days) being requested
depending on the date selected by you.
8. "Returning to Work On" option will show you the date when you should report back to
work.
9. Add Comments if need be and select Submit button to submit your Time off Request.
d) Maternity Leave - Illness:
Additional entitlement: 28 calendar days (4 weeks) with full pay for illness arising
from pregnancy, delivery, premature birth, miscarriage, medical termination, or
tubectomy.
Requires valid medical certification and Corporate Health Services (CHS)
If not, employees may opt for unpaid LOA.
The steps for updating the MATERNITY LEAVE - ILLNESS are as below: 
1. Log into SAP SuccessFactors
2. Access "Request Time off" tile under Your Quick Action section on the landing page
3. Click on the "Create absence" button
4. Choose appropriate "Time Type – Maternity leave” 
5. Select Start date and End date
6. Choose appropriate Time type Reason – Illness
7. Requesting option auto populates duration (maximum 28 days) being requested
depending on the date selected by you
8. "Returning to Work On" option will show you the date when you should report back to
work
9. Add Comments if need be and select Submit button to submit your Time off Request
e) Maternity Leave - Adoption/Surrogacy:
Entitlement: 84 calendar days (12 weeks) with full pay from the date the child is
handed over to the adopting or commissioning mother.
Proof of adoption or surrogacy may be requested.
The steps for updating the MATERNITY LEAVE – ADOPTION / SURROGACY are as
below: 
1. Log into SAP SuccessFactors
2. Access "Request Time off" tile under Your Quick Action section on the landing page.
3. Click on the "Create absence" button.
4. Choose appropriate "Time Type – Maternity leave” 
5. Select Start date and End date.
6. Choose appropriate Time type Reason – Adoption / surrogacy
7. Requesting option auto populates duration (maximum 84 days) being requested
depending on the date selected by you.
8. "Returning to Work On" option will show you the date when you should report back to
work.
9. Add Comments if need be and select Submit button to submit your Time off Request.
f) P tM t it L
f Ab
(LOA)
f) Post Maternity Leave of Absence (LOA)
In case required, women employees may avail additional post maternity leave as below:
Up to 6 months (180 calendar days) unpaid leave or LOA following the Maternity
Leave – Delivery.
Must be applied in SuccessFactors and taken at one go or in continuous block.
All accrued PL’s must be used before availing post maternity
This Leave of Absence (LOA) period will be counted toward the maximum 12-month
LOA duration permitted under the company’s LOA Policy.
Employees must update their actual return date from Maternity Leave – Delivery in
SuccessFactors before applying for Post-Maternity LOA.
The steps for updating THE LESS THAN 30 DAYS UNPAID POST MATERNITY leave are
as below: 
1. Log into SAP SuccessFactors
2. Access "Request Time off" tile under Your Quick Action section on the landing page.
3. Click on the "Create absence" button.
4. Choose appropriate "Time Type – Unpaid post maternity” 
5. Select Start date and End date.
6. Requesting option auto populates duration (maximum 30 days) being requested
depending on the date selected by you.
7. "Returning to Work On" option will show you the date when you should report back to
work.
8. Add Comments if need be and select Submit button to submit your Time off Request.
The steps for updating the MORE THAN 30 DAYS TO 180 DAYS POST MATERNITY
LEAVE LOA are as below: 
1. Log into SAP SuccessFactors
2. Access "Request Time off" tile under Your Quick Action section on the landing page.
3. Click on the "Create absence" button.
4. Choose appropriate “Time Type – Post maternity”
5. Select Start date and End date.
6. Requesting option auto populates duration (minimum 30 days, maximum 180 days)
being requested depending on the date selected by you.
7. "Returning to Work On" option will show you the date when you should report back to
work.
8. Add Comments if need be and select Submit button to submit your Time off Request.
g) Post-Maternity Work Options
Work from Home:
Work from Home:
Women employees may avail work-from-home arrangements for up to six months or
until one year from the child’s birth, whichever is later, following the completion of
maternity leave. This arrangement is subject to feasibility based on the employee’s role
and must be facilitated by the manager.
Part-Time Work Arrangement:
Women employees returning from maternity leave (currently 26 weeks) may opt for a
50% work schedule for up to 12 months from the last date of maternity leave.
Managers are encouraged to support this arrangement. If any challenges arise in
implementing the 50% schedule, managers should escalate to their respective
leadership or AskHR for resolution.
Fixed Term Hire (FTH):
Once part-time work is approved, managers are eligible to request a part-time Fixed
Term Hire to cover the role until the employee resumes a full-time schedule.
Return to Full-Time Work:
Upon completion of the approved part-time arrangement (up to 12 months), the
employee will revert to a full-time work schedule.
The steps for updating ACTUAL RETURN DATE are as below: 
1. Log into SAP SuccessFactors
2. Access "Request Time off" tile under Your Quick Action section on the landing page.
3. Click on the last date of the approved leave.
4. Click on the edit / pencil icon
5. Select actual return date.
6. Add Comments if need be and select Submit button to submit your Time off Request.
Unpaid Additional time off
This leave category can be used to avail any unpaid time off upto 15 calendar days
per year, and this will not require any Return-to-work formalities.
EMPLOYEE - The steps for updating UNPAID ADDITIONAL TIME OFF are as below:
1. Log into SAP SuccessFactors
2. Access "Request Time off" tile under Your Quick Action section on the landing page.
3. Click on the "Create absence" button.
4 Choose appropriate “Time Type Unpaid additional time off"
4. Choose appropriate Time Type – Unpaid additional time off"
5. Select Start date and End date.
6. Requesting option auto populates duration (maximum 15 days) being requested
depending on the date selected by you.
7. "Returning to Work On" option will show you the date when you should report back to
work.
8. Add Comments if need be and select Submit button to submit your Time off Request.
MANAGER on Behalf of Employee - The steps for updating UNPAID ADDITIONAL TIME
OFF leave capped at 15 calendar days in a year are as below:
1. Log into SAP SuccessFactors
2. Go to employee profile 
3. Time management 
4. Administer time 
5. Click on the "Create absence" button.
6. Choose appropriate "Time Type – Unpaid additional time off” 
7. Select Start date and End date.
8. Requesting option auto populates duration (maximum 15 days) being requested
depending on the date selected by you.
9. "Returning to Work On" option will show you the date when you should report back to
work.
10. Add Comments if need be and select Submit button to submit your Time off Request.
Leave of Absence
Leave of Absence (LOA) refers to unpaid leave taken for personal or business reasons,
in addition to the normal leave entitlement. Acceptable reasons for availing personal
LOA include education, personal medical needs, caregiving for immediate family, or
for accompanying a trailing spouse. (IBMer) Subject to manager approval
Regular (full-time and part-time) employees may avail this Leave of Absence (LOA) for
a period exceeding 15 days, up to maximum period of 12 months either at a stretch or
within a three-year cycle. This  is not applicable to employees on Fixed-Term Hire
(FTH)
Employees on LOA will continue to be counted under the headcount for their
respective function/unit; however, the same role may not be available upon return.
Employees should factor this before requesting LOA.
Employees on HCAM assignment are not eligible for personal leave of absence during
the assignment or immediately at the end of assignment. At the conclusion of the
assignment in the Host Country, employees will have to return to their Home Country
and report to their manager. The returning employee may proceed on leave of
and report to their manager. The returning employee may proceed on leave of
absence, if approved, from the home country only.
LOA requests must be raised and approved via the SuccessFactors prior to availing
LOA.
EMPLOYEE - The steps for updating THE LESS THAN 15 DAYS - UNPAID ADDITIONAL
TIME OFF leave are as below:
1. Log into SAP SuccessFactors
2. Access "Request Time off" tile under Your Quick Action section on the landing page.
3. Click on the "Create absence" button.
4. Choose appropriate “Time Type – Unpaid additional time off"
5. Select Start date and End date.
6. Requesting option auto populates duration (maximum 15 days) being requested
depending on the date selected by you.
7. "Returning to Work On" option will show you the date when you should report back to
work.
8. Add Comments if need be and select Submit button to submit your Time off Request.
MANAGER on Behalf of Employee - The steps for updating THE LESS THAN 15 DAYS 
UNPAID LEAVE PROGRAM leave are as below: 
1. Log into SAP SuccessFactors
2. Go to employee profile 
3. Time management 
4. Administer time 
5. Click on the "Create absence" button.
6. Choose appropriate "Time Type – Unpaid additional time off” 
7. Select Start date and End date.
8. Requesting option auto populates duration (maximum 15 days) being requested
depending on the date selected by you.
9. "Returning to Work On" option will show you the date when you should report back to
work.
10. Add Comments if need be and select Submit button to submit your Time off Request.
The steps for MANAGER APPROVAL 
1. Log into SAP SuccessFactors
2. On Home page under "Approvals" section you will see all the pending approval
request.
3. Select "View All" button.
4. In Time off pop-up window, you will see all the pending approval requests individually.
5. You may either approve or reject the Time off /LOA request on this page directly or
select each tile to view complete details and then select "Approve/ Decline" button.
6. Green tick is to approve, and Red is to reject.
7. To add comments before approving or rejecting select the down arrow next to tick
mark and select Approve with comments or Reject with Comments button accordingly.
8. Add comments under Comments text box and select Approve/Decline button.
9. You would see a confirmation text box, select Approve/Decline button again to
complete the action.
EMPLOYEE - The steps for updating THE MORE THAN 15 DAYS – UNPAID LEAVE
PROGRAM leave are as below: 
1. Log into SAP SuccessFactors
2. Access "Request Time off" tile under Your Quick Action section on the landing page.
3. Click on the "Create absence" button.
4. Choose appropriate "Time Type – unpaid leave program” 
5. Select Start date and End date.
6. Requesting option auto populates duration (minimum 15 days, maximum 180 days)
being requested depending on the date selected by you.
7. "Returning to Work On" option will show you the date when you should report back to
work.
8. Add Comments if need be and select Submit button to submit your Time off Request.
MANAGER On Behalf of Employee - The steps for updating THE MORE THAN 15 DAYS 
UNPAID LEAVE PROGRAM leave are as below: 
1. Log into SAP SuccessFactors
2. Go to employee profile 
3. Time management 
4. Administer time 
5. Click on the "Create absence" button.
6. Choose appropriate “Time Type – unpaid leave program”
7. Select Start date and End date.
8. Requesting option auto populates duration (minimum 15 days, maximum 180 days)
being requested depending on the date selected by you.
9. "Returning to Work On" option will show you the date when you should report back to
work.
10. Add Comments if need be and select Submit button to submit your Time off Request.
The steps for MANAGER APPROVAL
1. Log into SAP SuccessFactors
2. On Home page under "Approvals" section you will see all the pending approval
request.
3. Select "View All" button.
4. In Time off pop-up window, you will see all the pending approval requests individually.
5. You may either approve or reject the Time off /LOA request on this page directly or
select each tile to view complete details and then select "Approve/ Decline" button.
6. Green tick is to approve, and Red is to reject.
7. To add comments before approving or rejecting select the down arrow next to tick
mark and select Approve with comments or Reject with Comments button accordingly.
8. Add comments under Comments text box and select Approve/Decline button.
You would see a confirmation text box, select Approve/Decline button again to complete
the action.
Employee responsibilities
Submit LOA requests and obtain approval in SuccessFactors before proceeding on
leave.
Utilize all accrued PL, including carried-forward leave, prior to LOA. If PL availed
exceeds accrual prior to LOA, the excess will be recovered at year-end or during full
and final settlement. (whichever is earlier)
While on LOA, employees remain subject to IBM Business Conduct Guidelines and
confidentiality obligations. Employees must not engage in other employment or
activities that create a conflict of interest during LOA. Non-compliance may result in
termination for cause.
Employees on LOA due to Business assignment are required to return to the home
country once the assignment ends.Payroll will resume only after the actual return
date is updated in SuccessFactors by the manager.
Requests for LOA extension (within the 12-month limit) must be emailed to the
manager before the initial LOA ends. Extensions beyond 12 months are not permitted.
Employee who do not return after LOA must submit resignation; otherwise, manager
will initiate separation, with the LOA end date considered the last working day.
Manager Responsibilities
Ensure LOA requests are entered and approved in SuccessFactors before the
employee proceeds on leave.
Update the actual end date of LOA in SuccessFactors on employee’s return from
assignment to ensure employees payroll restart.
Approve LOA extensions within policy limits; consult HR via AskHR Bot if needed.
Extensions beyond 12 months are not allowed.
Initiate separation if the employee does not return or resigns during LOA.
Employees on business assignment LOA must return to the home country as planned
or earlier.
Rejoining Post LOA
Payroll will resume after the actual end date of LOA is updated in SuccessFactors.
IBM will make reasonable efforts to identify a suitable position comparable in
responsibility and remuneration; however, due to business dynamics, availability
cannot be guaranteed. Payroll for the employee will be initiated post the actual end
date of LOA.
If, within 30 days of the employee’s return from LOA, IBM determines that no
comparable position is available and informs the employee, or if the employee
declines an offered position, the employment will conclude on the last day of the 30
day period, and separation will be initiated accordingly. For IBM-sponsored mobility
programs, this clause will apply as per the specific program’s terms and conditions.
Termination of employment under these agreed LOA terms will not include severance
payments, as this does not constitute retrenchment and is mutually agreed upon prior
to granting LOA.
Employees who return from LOA and continue employment will receive continuous
service credit for the entire LOA period. Leave entitlement for the year of return will
be pro-rated after accounting for the LOA duration.
IBM reserves the right to cancel LOA at any time due to business exigencies or urgent
requirements, and employees may be requested to return to work.
If an LOA expires during a weekend or IBM holiday, the first working day following the
weekend or holiday will be considered the official return date, and payroll will restart
accordingly.
Requests for LOA extension from the original end date must be submitted by the
manager to AskHR with all relevant approvals, in consultation with the HR Partner.
Extensions beyond the 12-month policy limit are not permitted.
Compensatory Off
Compensatory time off is given in lieu of working on a mandatory holiday or IBM declared
festival holiday or for additional hours worked during the weekends or weekly offs.
Please refer Working hours Policy for more details. 
Employees must avail compensatory time off within 30 days of the holiday or
weekend worked.
Compensatory time off cannot be carried forward to the next calendar year and will
lapse if not utilized within the stipulated period.
The steps for updating the COMPENSATORY OFF are as below (for employees):
1 Loginto SAP SuccessFactors
1. Log into SAP SuccessFactors
2. Access "Request Time off" tile under Your Quick Action section on the landing page.
3. Click on the "Create absence" button.
4. Choose appropriate "Time Type – compensatory off”
5. Choose appropriate “Time Type Reasons” - ‘Additional Hours-Compensatory Time
off’ or ‘Mandatory Holiday-Compensatory Time off’
6. Select Start date and End date
7. Requesting option auto populates the duration being requested depending on the
date selected by you.
8. "Returning to Work On" option will show you the date when you should report back to
work.
9. Add Comments if need be and select Submit button to submit your Time off Request.
Please contact AskHR for all your queries.
EQUAL OPPORTUNITY
https://w3.ibm.com/hr/policy/in-diversity/dai01-eop01/
USER GUIDANCE
India SuccessFactors must be used to apply for all forms of leave by all employees
except employees on alternate landed model (HCAM & IBMIUS)
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Employees are required to timely update their leave details in SuccessFactors,
including any cancelled leaves. Vacations can be applied retroactively only up to
one calendar month by employees and Managers may update retroactive leave on
behalf of employees for a maximum of three calendar months (90 days) for all
leave types. For example: Vacations for June 2018 has to be submitted on
SuccessFactors by 31 July 2018 by the employee. All Employees/Managers are
requested to ensure adherence to this timeline. Please contact AskHR for more
details.
POLICY MANAGEMENT
Change Management
The Leave Policy is owned by India Benefits Leader. All changes made to the policy
should be approved by the Policy owner/delegate.
Exceptions, Violations & queries
Any exception to the policy as mentioned above will require the approval of Policy
owner/delegate.
All violations and queries are to be brought to the attention of Policy
owner/delegate dparimal@in.ibm.com.
DOCUMENTATION
All employees except those on alternate landed model (HCAM & IBMIUS) must use
India SuccessFactors.
These employees should continue using SuccessFactors to update India leave but the
leave eligibility details need to be checked with AskHR. Any leave taken in excess of
eligibility will be deducted at the end of the year or during Full and Final settlement
whichever is earlier.
India Leave Policy – FAQ (Effective 1 Jan 2026)
1. What are the changes to Annual/Privilege Leave?
Updated entitlement:
Annual/Privilege Leave will change from 22 days to 18 days per year.
Why the change?

These updates were guided by IBM leave policy utilization over the last few
years, market comparisons and internal reviews to create a more balanced,
flexible, and sustainable leave structure, while continuing to support
employee well-being and aligning with market norms and compliance
requirements.
Can I carry forward unused Annual/Privilege Leave?
Current carry-forward policy will remain unchanged for the transition from
2025 to 2026, ensuring continuity for this year. Starting 2026 onwards,
we’re introducing an enhanced carry-forward limit. The carry forward limit
from the Yr 2026 to Yr 2027 and beyond, will be enhanced to 30 days.
Retroactive Annual/ Privilege Leave Updates:
Employees may apply for leave retroactively for up to one calendar month
(30 days) for all leave types. Managers can update retroactive leave on
behalf of employees for up to three calendar months (90 days) for all leave
types. For vacation/privilege leave from the previous year, retroactive
updates by employees or managers are allowed only until January 31 of the
new calendar year. No exceptions will be permitted beyond this date.
2. What is the new Casual Leave policy?
Entitlement:
Casual Leave (CL) can be taken up to 1 day per month, capped at 10 days
annually.
Can I take multiple CL days together?
No. CL is intended for short, unplanned absences and should not be
combined for extended time off.
What happens to unused Casual Leave?
Unused casual leave does not carry forward to the next month.
What if I need more than 10 Casual leaves in a year?
In case of any requirement beyond the stipulated 10 days in a year, you
may use other leave types (e.g., earned annual/privilege leave, or unpaid
leave).
Can unused Casual leaves be encashed?
No. Unused Casual Leave will not be encashed upon separation.
3. What is the Sick Leave entitlement?
Standardized entitlement:
Sick Leave (SL) is now standardized at 14 days per year.
What if I need more than 14 days of leave for medical reasons?
If an employee’s illness exceeds 14 days in a year:
The manager should review the medical documentation to assess the
severity of the condition
If additional continuous time off beyond 14 days is required:
The manager may review the case with the CHS team to determine if it
qualifies for Disability Leave.
For any shorter duration (up to 14 days), whether taken consecutively or
intermittently:
The time off should be requested under Additional Unpaid Time Off
Under what circumstances can an employee avail of sick leave, and when
can a manager approve it?
Sick leave can be availed for any sickness/medical needs upto 14 days in a
year. Doctor’s note mandatory for greater than 2 days. Based on these
criteria being met, managers can approve sick leave requests.
4. What is the change to Personal Leave of Absence (LOA) policy?
Duration:
No change in allowable limit. It will continue to be retained as 12 months at
a stretch or 12 months within 3 years. However, this category of leave
should be availed for any unpaid time off exceeding 15 days, and this
requires a Return-to-Work formalities to be adhered to.
Reasons allowed has been revised to:
Education
Caregiver to immediate family
Personal medical reasons
Trailing spouse
Extension:
LOA extension remains restricted to 1 year only. This will be based on
manager discretion.
5. What changes are being made to Compensatory Time Off (CTO)?
Expanded categories:
You will now find two distinct sub-categories under CTO:
CTO for mandatory holidays
CTO for additional hours clocked on weekends or weekdays
How will CTO be tracked?
Separate tracking for each category will be implemented for clarity.
How to clock designated holidays on Success Factor, if it is not part of IBM
holidays, but counted as designed holidays as per client holiday list?
Identify pairs of IBM holidays and client holidays that fall within 30 days of
the Indian holiday (as per statutory requirements). Use the client holiday as
the compensatory off day for the entire team.
For example, if 9 Apr is an IBM holiday and the team works that day, offset
it with 25 Apr (a client holiday) and record it as Compensatory Off in SF and
Time@IBM. For 9 Apr, obtain approvals for the team to work and mark the
day as worked in SF and Time@IBM.
Please follow the ISAHR guidelines shared around Indian holidays.
6. What happens to Additional Time Off (ATO)?
Paid ATO:
Discontinued effective 1 Jan 2026.
Unpaid ATO:
Capped at 15 days per year. This leave category can be used to avail any
unpaid time off requirements upto 15 days in a year, and this will not
require any Return-to-work formalities.
7. Are there any changes to Disability Leave?
No changes:
Employees requiring extended medical leave can continue to utilize
Disability Leave as per existing policy. Disability leave can be availed for
longer duration of illness or sickness post exhausting the paid sick leave of
14 calendar days and subject to medical documents assessment
How can I apply for Disability Leave?
Only managers will have the ability to raise Disability Leave requests in
Success Factors on behalf of their direct reportees.
8. When will details on enhanced carry-forward for Annual/ Privilege leave
be shared?
Timeline:
Additional details will be communicated in due course of time before the
carry-forward enhancement takes effect.
9. Why are these changes being made?
To simplify leave structures, align with industry benchmarks, and provide
greater flexibility through improved carry-forward options.
10. Who can I contact for questions?
Raise a ticket on AskHR.
Last updated: Jan 23, 2026 at 11:40 am