Every worker who has worked for a period of 240 days or more in a factory during a calendar year shall be allowed during the subsequent calendar year leave with wages or Earned leave.
the rate of calculation will be (one day for every twenty days of work performed by him during the previous calendar year).
However the period of 240 days also include
1. lay-off; by agreement or contract or as permissible under the standing orders.
2. For female worker, maternity leave not exceeding 12 weeks.
3. the leave earned in the year prior to that in which the leave is enjoyed; shall be deemed to be days on which the worker has worked in a factory for the purpose of computation of the period of 240 days or more.
The Leave earned by the employee can be carried forward to next year, however the accumulation should not exceed 30 days. If the employer is not able to sanction the earned leave it can be accumulated more than 30 days.