Dear Friends,
I would like to bring clarity in the subject as under:
As per Factories Act
(a) any days of lay-off, by agreement or contract or as permissible under the standing orders;
(b) in the case of a female worker, maternity leave for any number of days not exceeding twelve weeks; and
(c) the leave earned in the year prior to that in which the leave is enjoyed;
shall be deemed to be days on which the worker has worked in a factory for the purpose of computation of the period of 240 days or more, but shall not earn leave for these days.
What does it mean is, the days as mentioned in (a), (b) & (c) above are to be considered for computing 240 days for eligibility of leave but not to be considered for calculation of earn leave. In (a), (b) & (c) above, there is no mentioned of Lock-down days. So, strictly Lock-down days are not to be taken for computing 240 days as well for calculation of earn leave unless Government comes out with directives to this effect.
Similar provision is there in Maharashtra Shops & Estb Act. It also includes temporary disablement days caused by accident arising out of and in the course of employment.
This is the position as per the Law which I narrated. You may consider any thing above it but when question of Law comes, we should know the Law and advise the owner accordingly.