Dear Seshu,
While calculating ELs, following days shall be deemed to be days on which the worker has worked in a factory
1. any days of lay-off, by agreement or contract or as permissible under the standing orders.
2. in case of a female worker, maternity leave for any number of days not exceeding twelve weeks and
3. the leave earned in the year prior to that in which the leave is enjoyed.
These days can be considered for the computation of the period of 240 days, but he shall not earn leave for these days.
Thanks
Dnyaneshwar | 
EL calculation 
Linear Mode
