Casual leave, privileged leave or sick leave depend upon the nature of the industry and the state where it is functioning. As such a factory kind of establishment will have only annual leave with wages which is equal to 1 days for every 20 days worked in the preceding year. In the case of shops and commercial establishments, the number of leave is governed by the state Acts. However, a generally it will be 12 days CL, 12 days SL and 12 days PL (PL will be accrued once the employee completes 12 months service)