Types of Leave
Leave can be categorized as per the following:
1. Casual leave
2. Sick leave
3. Earned or Privilege leave
4. Maternity leave (for female employees)
Generally, CL & SL are allowed to be availed in the running year, while the PL earned by an employee in a year is allowed to be availed in the subsequent year.
Regarding CL, there is no provision for carrying forward, and if not availed during an accounting year/calendar year, it will automatically lapse. On the other hand, sick leave and EL/PL can be accumulated up to a certain number of days, which varies from organization to organization.