Please calculate only working days. As per FA one Earned has to be given for the last year (January to December period) working days /20 (Not for 15 days. As per Act divided by 20 days only). (15 If company agreed) . It may vary depending upon the working days of the employees. If he is earned below 240 days then add the lay off days if any and availed earned leave days and also maternity leave for lady employee and calculate only for actual working days
2nd February 2017
Under the provisions of the Factories Act, 240 working days in a calendar year are required for being eligible for Earned leave / privilege leave. (including layoff, maternity leave and EL enjoyed). However EL is calculated on actual working days.
One Earned leave is provided for 20 working days. You can calculate earned leave on actual working days in a year i.e 226/20 rounded off to full day. However, if your management is allowing one leave after 15 days then calculate it at 226/15 r/o.
P K Sharma
2nd February 2017 From India, Delhi