Amendment to leave rules is one of the many impacted aspects the New Labour codes have brought into the scene. To be specific, as per state(s)' Shops & Establishments Act & Rules the entitlement of PL/EL and Sick leaves is at One day for every 20 days worked (EL/PL) and 12 days for 12 months of service (Sick leave). And an employee can carry forward a maximum of 45 days to the next year leaving the leave days over and above the 45 ceiling at the credit will automatically elapses. A loss to the employees concerned. There is no stipulation about encashment of the leave days elapsed. On the other hand, New Labour Codes stipulates that an employee is entitled to one day for every day of work, roughly works out to 15 days p.a.of (EL/PL). one of the labour codes, namely, the Occupational Safety, Health and Working Conditions Code, states that an employee cannot accumulate more than 30 days of paid leave in a calendar year. And employees are entitled to avail the overflowing leave and/or encash them, presumably every year and can carry forward without limit whenever applied leave is denied. The accumulated leaves get paid at the end of calendar year. In case an employee accumulates more than 30 days of paid leave in a calendar year, the employer will have to pay for the excess leave(s).Ref.Chap.VI-Sec.32(1)-(i), (ii), vii(a)... However, this condition only applies to workers not in managerial or supervisory positions, It is to be noted that different state Govts have different rules for the leave and hence not applicable in all the states uniformly. And state & central govt. employees are outside the purview. Also the leave rules of the Principal Employer is not applicable suo motto to contract labor, in general. It's obvious that the four new labour codes, the new regulations affect take-home pay, EPF contribution, number of paid leaves, and maximum working hours in a week and so on. It's moot point how employers are managing this while euphoria among employees concerned. And the Codes will stay put. Pl.refer Gazette Notification.