Ideal for a co. to encash a portion of EL's every year rather than all at once when the employee resigns?

Is it ideal for companies to allow enashment of half of Earned leaves ( for ex 15 out of 30) at the end of a financial year, during the service of the employee rather than allow encashment only once an employee resigns? YoY the basic+DA of an employee increases, so would it be ideal for a co. to encash a portion of EL's every year rather than all at once when the employee resigns?

Accumulation of earned leave depends on the state rules in this regard. There are states which permits accumulation of 60 days EL. Similarly, in respect of employees who are covered by Sales Promotion Employees (Conditions of Service )Act, they can accumulate upto 180 days. Therefore, making encashment mandatory is illegal but you can permit an employee to encash such number of leaves which may exceed the maximum number which can be accumulated. Since it is an employee benefit, you can enforce it. But you should not insist that the employees should not take leaves and at the end of the year you will encash the leaves. That will be illegal. Moreover, any leave refused will be added to the accumulation and the number of leave so accumulated will not be counted for the maximum accumulation permitted.