MSEA - employee can carry over up to 45 days to next calendar year?

Verah
Hi Everyone!

I am new to India Employment Act.

Can someone kindly advise if the annual leave carry-over days is that, employee can carry over up to 45 days to next calendar year? As per Maharashtra S&E act, it stated that “every worker shall be permitted to accumulate earned leave up to a maximum of 45days.”

Example:
Employee is entitled to 18 days of annual leave per year. At the end of 31 Dec 2023, employee has a balance of 50 days. Am I correct to say that this employee can only carry over 45 days to 2024. As such in 2024, employee will have a total of 63 days (45+18).

Appreciate if someone can please enlighten me.

Thank you very much!
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