Dear Karthikeyan,
I am at a loss to understand the context relating to your query as well as the type of your establishment. If my presumption that your query relates to the situation wherein any employee by virtue of his quantum of salary/wages could be exempted from entitlement to annual leave with wages is correct, then my answer is an emphatic " no "only. In a factory under the Factories Act,1948 or a Shop or Establishment under the State's Shops and Establishments Act, all people irrespective of their designation or salary exclusively or principally employed within the premises are " workmen " or " Persons Employed " only respectively. Therefore, since both the above Acts have provision for annual leave with wages, of course in different names, to the people employed therein, the quantum of their salary or wages does not act as a cap for enjoyment of the particular leave during their service or its encashment on the termination of their employment.