Leave Salary Contribution - what are the mandatory criteria of this pay head?

I have a query about Leave Salary Contribution that How to Calculate it and what are the mandatory criteria of this pay head.
please suggest and tell more description that "who is entitled to this pay head".

The question is not clear. When employees are deputed from one organization to another, the employer to whom the services are lent has to calculate the leave salary payable in respect of the employee during the entire period of such deputation and pay it to the original employer. Under this head, only E.L is taken into account.