Calculation Of PL & EL

Respected Seniors,
Can you please tell me that how PL & EL calculated ? I think both are the same! If so then according to my best knowledge 1 EL is given after 20 working days. But my query is whether these 20 days include the leave, off and holidays or not ? please rply.
Regards
Jitul

Hi
As per FACTORIES ACT IN AP:
READ: Section 79: ANNUAL LEAVE WITH WAGES:
IT Speaks as following: 1) Every worker who has worked for a period of 240 days or more in a factory during a calander year shall be allowed during the subsequent year, leave with a number of days calculated at the rate of :--
i) If an adult, one day for every twenty days of work performed by him during the previous calender year;
Hence it is quite clear that the the term "WORK PERFORMED" so weekly offs are not to be counted for the purpose of leave calculation, and holidays being paid days and paid leave to be counted for the purpose of leave calculation treat as work performed by the workmen.
Mohan Rao
Manager HR