As per Factories Act , leave should be calculated on the basis of actual working days subject to minimum 240 days in a calendar year divided by 20. Any fractional leave 0.5 and above should be considered as 1 day. To qualify 240 days, number of leave enjoyed previous year should be consider but leave earn will be on actual number of days present. Say for example if any employee works for 230 days in a calendar year and enjoyed 12 days leave in the year, he is eligible for earning leave ( 230 + 12 = 242 ) but actual leave earn will be 230/20 = 11.5 i.e 12 days.
Coverage for PF if there is 20 or more employees including contractual employees and for ESIC & Gratuity it is 10 or more employees including contractual employees.
S K Bandyopadhyay ( WB, Howrah)
CEO-USD HR Solutions
+91 98310 81531
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