Working Days are defined as total number of days (365 / 366) during financial year less 1. All Sundays / Weekly Off; 2. All National Holidays; 3. All other declared holidays of the establishment; 4. All Absents of the particular employees; 5. All types of Leave - Casual / Sick / Privilege.
In light of above facts, All Earned Leave Casual / Sick / Privilege Leaves can not be counted as worked days for calculating earned leave for that financial year which is one per 12 days for commercial establishments registered under shops and establishment act and one per 20 days for factories establishment registered under factories act.