The rules of leave depend on whether it is a factory or a commercial establishment.
Factory Leave Rules
In the case of a factory, every worker who has worked for more than 240 days in a year is entitled to fully paid privilege leave in the next year at the rate of 1 day for every 20 working days. The year is a calendar year and not a financial year. This facility is available to all persons, including probationers.
If any person has joined in the middle of a year, for example, on 1-8-2013, then he is also entitled to PL in the year 2014, calculated at the above rate, but the qualifying clause of 240 days is proportionately adjusted. This means the employee should have worked for more than two-thirds of the entire period. In the given example, it comes to 5 x 2/3 = 3 and 1/3 months.
Legal Provisions
To have a complete idea of legal provisions, it is recommended to read Chapter 8 containing Sections 78 to 84 of the Factories Act. Similar provisions are also included in the Maharashtra Shops and Establishments Act, in which annual leave is prescribed for 21 days.
Regards