Dear Nidhi Joseph,
The number and eligibility of Earned leave differs from Factories Act and Shops and Establishment Act. But the number of CL, SL and EL are about 40 days in a year.
The Leaves as per Shops and Establishment Act:
The eligibility: Any employee who worked for 240 days.
CL: 12
SL: 12
EL: 18
As per Factories Act:
EL: Section 79 of the Act: Every employee who, physically, worked for 240 days, is eligible for one day Earned Leave for every 20 days of his physical attendance. i.e. 18 days in a year.
For computation, the following days can be taken into consideration, but for computation, these days are to be excluded.
1. Availed Earned Leave during last year.
2. 12 weeks of Maternity Leave.
3. Notified lay off.
Year means calender year.
for details, please refer Shops and Establishment Act & Factories Act