Leave Rules

Leaves can be broadly divided based on its applicability to establishments covered under the Factories Act and the Shops and Establishments Act. Leave is calculated for the calendar year January to December.

LEAVE IN ESTABLISHMENTS COVERED UNDER THE FACTORIES ACT

Leaves as per Factories Act applies to all Management Staff, Executives, Supervisors, workers and contract workers as all of them fall under the definition of ‘worker’ under the Factories Act.

Kindly note that this table is as per Factories Act and the factories referring for applicability of the leave rules should refer to the concerned Factories Rules of the State.

Type of Leave Privileged / Earned Casual Sick Maternity
Quantum per year 1 day leave for every 20 days worked in the previous year (Eg. 300 days worked = 15 days leave) Nil Nil As per ESI Act OR Maternity Benefits Act
Entitlement On working 240 days in the first  previous year NA NA NA
Utilization To apply for leave 15 days prior. Leave not to be availed more than 3 times a year NA NA NA
Carry Forward Not more than 30 days NA NA NA

Other provisions

  1. If the Employee has quit or has been terminated, his earned leave balance should be paid to the employee and in case of death, to the nominee, within 2 days.
  2. Any worker who has applied for leave and has not been granted the same, such refused leave shall be carried forward without any limit.
  3. Leave can be calculated on Basic wages and DA.
  4. Leave book & Leave Register to be maintained for each worker.

Note: It is not necessary that the workers in the Factories be given only earned leave. Certain factories also design their only leave policies which also include Casual Leave and Sick Leave whereby extending better welfare facility to its employees.

LEAVE IN ESTABLISHMENTS COVERED UNDERTHE SHOPS AND ESTABLIHMENTS ACT

Shops and Establishments Act provides for provisions of leave for the employees. The said Act is framed by each State on its own and therefore would be different in its provisions. Therefore, a table has been designed to collate provisions of leave as applicable to each State separately.

ANDHRA PRADESH SHOPS AND ESTABLISHMENTS ACT, 1988

Type of Leave Privileged Leave/ Earned Leave Casual Leave Sick Leave Maternity Leave
Quantum per year 15 days Not exceeding 12 days Not exceeding 12 days Wages for 6 weeks preceding delivery and 6 weeks after delivery of the period of leave
Entitlement On working 240 days in a year During 12 months of service and subsequent 12 months During 12 months of service and subsequent 12 months For every woman who has completed 6 months or more service
Accumulation 45 days in 3 years Not allowed Not allowed Not allowed

ASSAM SHOPS AND ESTABLISHMENTS ACT, 1971

Type of Leave Privileged Leave/ Earned Leave Casual Leave Sick Leave Maternity Leave
Quantum per year 16 days after 12 months continuous employment 12 days for 12 months service 12 days for 12 months service Provisions of Maternity Benefits Act, 1961 to apply
Entitlement On working 240 days in a year During 12 months of continuous employment During 12 months of continuous employment
Accumulation Maximum of 30 days Not allowed Not allowed

BIHAR SHOPS AND ESTABLISHMENTS ACT, 1953

Type of Leave Privileged Leave/ Earned Leave Casual Leave Sick Leave Maternity Leave
Quantum per year 1 day leave for every 20 days worked in the year 12 days 12 days Provisions of Maternity Benefits Act, 1961 to apply
Entitlement 6 days after working for 120 days in 4 months.

Entitlement is Minimum 80 days

During the year During the year
Accumulation Maximum of 45 days. If employee has 45 days of leave to his credit and is refused leave then such period of refused leave is to be encashed Not allowed Not allowed
Computation All holidays falling at the end of middle of the leave period shall not be computed.

BOMBAY SHOPS AND ESTABLISHMENTS ACT, 1948

Type of Leave Privileged Leave/ Earned Leave Casual Leave Sick Leave Maternity Leave
Quantum per year 21 days on working 240 days in a year Nil Nil Provisions of Maternity Benefits Act, 1961 to apply
Entitlement 5 days after 3 months on completion of 60 days working in that period Nil Nil
Accumulation 42 days Nil Nil
Computation Suffixed or prefixed holidays to the leave period shall not be accounted as leave. Holidays or Sundays falling between the period of leave shall be treated as leave

DELHI SHOPS AND ESTABLISHMENTS ACT, 1954

Type of Leave Privileged Leave/ Earned Leave Casual Leave Sick Leave Maternity Leave
Quantum per year 15 days 12 days casual-cum-sick leave No provisions
Entitlement 5 days after 3 months on completion of 60 days working in that period Not less than 1 day for every completed period of 1 month (casual-cum-sick leave)
Accumulation 45 days maximum of 3 years Not allowed Not allowed

J&K SHOPS AND ESTABLISHMENTS ACT, 1966

Type of Leave Privileged Leave/ Earned Leave Casual Leave Sick Leave Maternity Leave
Quantum per year 15 days 14 days every year Nil Provisions of Maternity Benefits Act, 1961 to apply
Entitlement On working 240 days in a year During the year Nil
Accumulation Maximum of 3 months Not allowed Nil
Computation Suffixed or prefixed holidays and Sundays to the leave period shall not be accounted as leave. Holidays or Sundays falling between the period of leave shall be treated as leave

KARNATAKA SHOPS AND COMMERCIAL ESTABLISHMENTS ACT, 1961

Type of Leave Privileged Leave/ Earned Leave Casual Leave Sick Leave Maternity Leave
Quantum per year 20 days (1 leave for every 20 days) on working 240 days in a year - 12 days on Medical grounds Provisions of Maternity Benefits Act, 1961 to apply
Entitlement On working 240 days in a year. On joining mid year, he will be entitled to 2/3rd of the remaining period during the year - -
Accumulation Maximum of 30 days Not allowed Not allowed

KERALA SHOPS AND ESTABLISHMENTS ACT, 1960

Type of Leave Privileged Leave/ Earned Leave Casual Leave Sick Leave Maternity Leave
Quantum per year 12 days after 12 months continuous service 12 days 12 days (plus sterilization operation – 6 days for men and 14 days for women) Provisions of Maternity Benefits Act, 1961 to apply
Entitlement All holidays and Sundays falling at the end or in between the period of leave shall not be counted as leave - -
Accumulation 24 days in 2 years Not allowed Not allowed

MADHYA PRADESH SHOPS AND ESTABLISHMENTS ACT, 1948

Type of Leave Privileged Leave/ Earned Leave Casual Leave Sick Leave Maternity Leave
Quantum per year 30 after 12 months continuous employment 14 days Nil Provisions of Maternity Benefits Act, 1961 to apply
Entitlement 5 days after 3months employment on completion of of 60 days working in that period During the year Nil
Accumulation 90 days in 3 years Not allowed Not allowed
Annexation No annexing of casual leave allowed with privileged leave. Suffixed or prefixed holidays and Sundays to the leave period shall not be accounted as leave. Holidays or Sundays falling between the period of leave shall be treated as leave

ORISSA SHOPS AND COMMERCIAL ESTABLISHMENTS ACT, 1956

Type of Leave Privileged Leave/ Earned Leave Casual Leave Sick Leave Maternity Leave
Quantum per year 20 days (1 leave for every 20 days) on working 240 days in a year - 15 days on medical grounds Every woman who has put in continuous employment of 6 months or more shall be entitled for 6 weeks of leave preceding delivery and 6 weeks after delivery
Entitlement On working 240 days in a year. On joining mid year, he will be entitled to 2/3rd of the remaining period during the year - -
Accumulation 30 days in case employee has 30 days privileged leave to his credit and if its refused then it can be allowed to be extended Not allowed Not allowed
Computation Holidays or Sundays suffixed or prefixed or falling in between the period of leave shall not be treated as leave

PUNJAB SHOPS AND COMMERCIAL ESTABLISHMENTS ACT, 1958

Type of Leave Privileged Leave/ Earned Leave Casual Leave Sick Leave Maternity Leave
Quantum per year 1 leave for every 20 days worked 7 days 7 days Every woman who has put in continuous employment of 6 months or more shall be entitled for 6 weeks of leave preceding delivery and 6 weeks after delivery
Entitlement After 20 days of continuous employment During the year During the year
Accumulation 30 days Not allowed Not allowed
Annexation Suffixed or prefixed holidays and Sundays to the leave period shall not be accounted as leave. Holidays or Sundays falling between the period of leave shall be treated as leave

Haryana State to refer to Punjab Shops and Establishments Act.

RAJASTHAN SHOPS AND COMMERCIAL ESTABLISHMENTS ACT, 1958

Type of Leave Privileged Leave/ Earned Leave Casual Leave Sick Leave Maternity Leave
Quantum per year 1 days leave for every 120 days worked on working 240 days in a year. If employee has joined at some other time and has worked atleast 2/3rd of the year and then he too shall be eligible. - - Every woman who has put in continuous employment of 6 months or more shall be entitled for wages at 7/12 the rate of wages drawn for 6 weeks of leave preceding delivery and 6 weeks after delivery
Accumulation 30 days - -

TAMILNADU SHOPS AND ESTABLISHMENTS ACT, 1947

Type of Leave Privileged Leave/ Earned Leave Casual Leave Sick Leave Maternity Leave
Quantum per year 12 days 12 days 12 days Provisions of Maternity Benefits Act, 1961 to apply
Accumulation 24 days Not allowed Not allowed

U.P. SHOPS AND ESTABLISHMENTS ACT, 1962

Type of Leave Privileged Leave/ Earned Leave Casual Leave Sick Leave Maternity Leave
Quantum per year 15 days after every 12 months continuous employment 10 days 15 days Every woman who has put in continuous employment of 6 months or more shall be entitled for 6 weeks of leave preceding delivery and 6 weeks after delivery as per Maternity Benefit Act
Entitlement On completion of one year continuous service After 6 months of continuous service After 6 months of continuous service
Accumulation 45 days in 3 years. If employee has 45 days of leave to his credit and is refused leave then such period of refused leave is to be paid. Not allowed Not allowed

WEST BENGAL SHOPS AND ESTABLISHMENTS ACT, 1963

Type of Leave Privileged Leave/ Earned Leave Casual Leave Sick Leave Maternity Leave
Quantum per year 14 days for every completed year 10 days. It cannot be taken for more than 3 days at a stretch 14 days in very year on half pay. Every woman who has put in continuous employment of 6 months or more shall be entitled for 6 weeks of leave preceding delivery and 6 weeks after delivery
Entitlement On completion of one year continuous service During the year During the year
Accumulation 24 days in 2 years 56 days in 4 years 56 days in 4 years

67 Responses to “Leave Rules”

  1. Hi,

    I purely appreciate your guidelines on leave rules. thanks a lot. this is very helpful. keep it up.

    Best regards,
    Sandesh

  2. Dear All,

    Can anybody provide me state wise Leave applicable details ???

    Regards,

    Miss. Pritam

    hande_pritam@yahoo.co.in

  3. Hi Pritam,

    State wise leave details are provide in the section you checked on.

  4. Can I ask you…Leaves as per section of particular act will be the same forever??? No changes will happen in that??? Pls confirm…

  5. plz sir can u clear the acumulation matter…

    means is it 56 days in 4yrs..y u take this 4year..y didnt u say per year..is that the highest accumulation i can have or anything else vch i cudnt capture..

  6. Hi Soumik,

    Could you pls elaborate as to which States leaves are you referring to?

  7. west bengal

  8. B.Atchuta Rao 17. Sep, 2011 at 6:13 pm

    Dear HR team,
    is there any changes in “Annual Leave with wages” or any latest developments pl…share with me..

    from:
    Atchut..
    synergies castings limited,
    vizag, ap…

  9. what is the rule reg Loss of Pay. Employee taking leave after utilising all the leave at credit.Any amount of oral warning and in writing does not have the desired result. Can the increment be postponed.Because the working days will be less than 240 days, can the EL entitlement for the next year be held back or what else action can be iniated.will some one clarify please
    Regards
    Santhanam

  10. LOP is usually treated as any absence from the work place without permission. A employee can be placed on LOP even if the employee has credit to his leave. Before any disciplinary the employee will have to be notified by a notice for his absence. EL cannot be held back.

    The best action is look into the gravity of the misconduct and then issue a warning letter as a first instance.

  11. hi,

    need helps in regards to encashment of leave, per delhi shops and establishment act.

    Is there any provisions in the act with regards to the heads to be included in the encashment or it is management’s discretion as per the policy.

    regards……….vandana

  12. There is no specific provision regarding elements that should form part of enactment. Nevertheless, since the provision is w.r.t. leave encashment it should include all the components of a oral days wages. You may with to exclude any reimbursements that would be paid to defray any expenses incurred.

  13. Is there any specific Provisions under maternity benefit Act in Delhi? I am having manufacturing / sales office for public limited company.

  14. What is your specific requirement under the act.

  15. 20120514.

    Dear sir,

    Can you explain by clear cut regarding the C.L. S.L. & P.L. Leave for Industry application and how can we implement & follow without breaking any Rull & Regulation of our Indian country?

  16. 20120514.

    Dear sir,

    What is the procedure for encashment of the P.L. in any industry?

    -P.K.M. Dalwadi.

  17. Dear Mr. Dalwadi,

    Leave encashment can be done at the time the employee separates from the company he is working in. Leave encashment is calculated on Basic+DA. Some employers allow encashment of PL in case the PL gets accumulated beyond the prescribed limits, depending on in which State the company is situated. Certain employers allow accumulation of unto even 300 days and the same can be encashed later.

  18. Dear Mr. Dalwadi,

    As i have stated in the section of ‘leave rules’, in a factory only PL applies whereas in a establishment covered under the Shops Act CL & SL may also be included. YOu may follow the table given below. A perusal of a Standing Orders will also give a good insight on the practices followed.

  19. • Casual leave on full pay for ten days (no accumulation allowed)as per West Bengal Shops & Establishments Act 1963 , for information of all. Please note.

  20. Dear Team,

    I am looking east (Kolkata, Orissa, Bihar, Jharkhand & Chattisgarh) leave details. Kindly arrange to provide the same.

    Regards,
    Narayan

  21. Who so ever is updating these things should go to colleges & make students learn all these.

    Very systematic knowledge sharing person

  22. As per the Factories Act, those who have worked more than 240 days are entitle for leave at the rate of 01 day for every 20 days of working. My question is if any contract worker worked for 210 days in a year, should he eligible for leave or not..

  23. Hi Ashok,

    He would not be eligible for leave of that year unless he has accumulated and has to his credit any leave from the previous years.

  24. V VISWESWARA RAO 09. Nov, 2012 at 6:31 am

    Sir

    Thank you for providing valuable information.

    V Visweswara Rao
    9000933309

  25. Yogendra Singh 08. Jan, 2013 at 9:37 am

    I would like to know in regards of karnataka Shop and Commercial Establishment Act – 1961, Eligibility for earned leave 240 days of work was revoked by Amendment Act of 25, 1997. What is status today?

  26. hi , i am Lawrence, i am working in gas manufacturing factory. i need your guidance,about leave details.

    when PL is started , its during probationary period, or date of joining?or from under training? or after confarmation

  27. Hi Lawrence,

    Upon confirmation, if the period of probation is included in the service then that period should also be included for the purpose of PL. Privilege Leave, by general rules, is earned upon working for minimum of 240 days in the previous year.

  28. Excellent piece of work and is a big help for those who are setting up the leave rules. Thanks and keep it up!!!

    Hope this could be even useful for customers who search for regional leave rules while setting up leave policy in our software also

    http://www.greytip.in

  29. Thanks for your information on leave rules and i want to know one more thing.Can you tell me the leave policy like (PL,CL,SL) of the Uttaranchal or uttarakhand (UK). So that we can work on UK Leave policy.

  30. One employee how many days leave for the years in sick leave ______, casual leave______, and Privilege leave in the tamil nadu established act 1957 and 1958 rules.

  31. Hello Sir/mam

    First of all Great Job !
    Thanks for the Information.

    I am having a confusion in MP Shop and Establishment Act.
    is it 1948 or 1958 ??

  32. Adv. Shahbaz Ahmed 17. Jul, 2013 at 10:20 am

    Hello sir,
    I would really like to Appreciate this work…its really helful.Thank you so much frm the bottom of my heart.

    Thanks & Regards
    Adv. Shahbaz Ahmed

  33. would like to know in regards of kerala Shop and Commercial Establishment Act – 1961, Eligibility for earned leave, causal leave & Sick leave. Is it compulsory to give? What is status today?

  34. Hi Shoba,

    Leave Rules for Kerala Establishments covered under the Shops Act are at the link you have gone through. Yes, it is compulsory to give and it also applicable today.

  35. but the fact is no employer follows this leave rule….anywhere in India

  36. I would like to know in regards of karnataka Shop and Commercial Establishment Act – 1961, Eligibility for earned leave 240 days of work was revoked by Amendment Act of 25, 1997. What is status today?

  37. Hi Praveen, you have mentioned that as per Bombay act Accumulation is 42. Is minimum or maximum figure?
    Please confirm.

    Thanks!

  38. Dear hrindya Team

    This site is really awesome and useful thank you for your efforts.

    Regards
    Naresh

  39. Hi Naresh,

    Thank you for your appreciation.

  40. One person newly appointed in government Sector. For example : He is joined 01-04-2013. How many casual leaves availed. please give me calculation details.

  41. Hi Appa Rao,

    Casual leave entitlements differ. Usually it is 12 days in a calendar year and it is credited on a prorate basis.

  42. Hi Seniors,

    Our Management has suggested to encash Earned leave every quarter along with the payroll, Employee can encash earned leave once every quarter ( 8 days per year/2 days every quarter)

    This is irrespective of the duration of the employee’s tenure with the company.

    Do let me know if the above is allowed as per S&E act Tamilnadu.

    Apart from law, what benefits or complications can the above rule bring while practicing in the long run?

  43. Priya Sharma

    Hi Praveen,

    You have mentioned that as per Bombay Shop act Accumulation is 42. It is minimum or maximum figure and can get carry forward or not & yes than for how many yrs?

    Please confirm.

    Thanks!

  44. Hi,

    I would like to know whether we have to credit the CL(12 DAYS), SL (12DAYS)& EL (12 DAYS) on the first day of employee joining as per Shops & Establishment act in tamil nadu?

    Pls reply

  45. Respected Sir,

    Now i m pregnant kindly confirm for ESIC MEDICAL CHECK HALF DAY LEAVE OR FULL DAY LEAVE IS ALLOWED THE OFFICE

  46. Nilanjan Chatterjee 05. Nov, 2013 at 11:03 am

    Hi HR Team,

    I wanted to know the rule for a long leave in west bengal. Are the weekends/national holidays calculated in the long leave? Can you please provide me a link taking a print out of which i can prove the policy if weekends/national holidays are included/excluded in the long leaves.

    Thanks in advance.
    Nilanjan.