Hi
Leave in many companies the procedure is, the employee is allowed to accumulate his leave up to 30 days, if his services are of urgent and of essence the employer allow such employees to accumulate his leave even more of days.
Leave in some companies as per their existing policy, disburse the leave with wage for the accumulated leave in the month of January.
Actually leave is encashed only on resignation, retirement or on death of an employee, if a n employee who do not use his leave can accumulate upto 30 days as under factories Act, and after reaching 30 days of accumulation he or she has to utilise their leave or else it will get lapsed.
It is the employer discretion whether or not to encash leave during the employee is in service.
Mohan Rao
Manager HR