Understanding the Latest Leave Encashment Amendment: Can You Share Insights and Cases?

Dear Sir,

Could you please explain the latest amendment regarding Leave Encashment?

Could you also provide details of related cases and judgments?

Thank you.

"Leave Encashment" does not attract Provident Fund. The Madras High Court had ruled on it in the "Thiruarooruram Sugars' case." Subsequently, the Supreme Court follows it in "Manipal's case" judgment.

Dear Sir,

Thank you for the update. I have another query - Is PL encashment paid based on a specific part of the salary? Previously, it was paid only on the BASIC portion of the salary. Have there been any amendments in this regard? If there have been any amendments, could you please provide the reference case details.

Thank you.