Casual leave, privileged leave, or sick leave depend upon the nature of the industry and the state where it is functioning. For example, a factory-type establishment will typically offer only annual leave with wages, which is equal to 1 day for every 20 days worked in the preceding year. In the case of shops and commercial establishments, the number of leaves is governed by the state Acts. Generally, it will be 12 days of casual leave, 12 days of sick leave, and 12 days of privileged leave (privileged leave will be accrued once the employee completes 12 months of service).