Earning of leave by an employee is always concurrent with his /her rendering service under the same employer. Therefore, in case of any normal termination of employment such as retirement, resignation etc likely to happen in the middle of a year, computation of any leave should be on prorata basis only.
15th December 2018 From India, Salem
I may add, the practice of giving credit to employees' leave a/cs differ from employer to employer. For e.g. some may follow calendar year, and other the completion of service. Generally for the purpose of CL calendar year is followed whereas EL/PL/SL completed year of service is followed which is right as well. For recruit, waiting till completion of one full year of service shall pose few practical problems especially in case of emergency & urgency. In order to avert risk of granting LWP, it's in practice that CL could be granted proportionately for the months served, or sometimes even in advance to be adjusted in the future credits. This is possible only where flexibility powers are delegated to approving authorities. Sometimes compensatory holidays are used to adjust like this when OT is involved. This may be possible in workers & junior executive/shop floor levels, needless to say, in respect of go-getters. All these adjustment methodology may be possible in small & medium entities. Difficulties likely to be experienced where attendance recording system is linked to electronic devices as they are directly ported to pay roll processing. In any case pro-rata credit should solve in employees' emergencies.
15th December 2018 From India, Bangalore
The Factories Act and Shops Act define year as calendar year for the purpose PL/EL.
For partial service in the calendar year, pro- rata leave is credited on 1 st Jan of the subsequent year.
15th December 2018 From India, Mumbai