Good morning & greetings of the season to you & your firm.
Subject to specific provisions governing the Leave under applicable laws such as Factories Act, Mines Act, Shops & Commercial Establishments Act, Hospitals Act, Medical Rep. Act, Standing Orders etc. Modifications are necessary to be in line with such acts/rules/legislations.
Briefly, most of the employers have 3 facets of leave policies. Broadly these are modeled on various govt. & quasi govt.employers. Those who follow 3/4 types of leave in their establishment have, (cardinal principle - leave is not a right but a facility or a service benefit availed with sincerity keeping in view commitment to compelling work assignments) -
1). Casual leave(CL) - A salary paid leave, generally, credited in advance, averaging one day per month and 12 days a year. Employees joining midway or leaving proportionate leave days are allowed. This is with view to enable employees to take care of their immediate & emergent situations. As such useful for planned and unplanned requirements such as to manager visit to a doctor, to attend social functions, a short visit to nearby places etc. Sometimes can be availed without prior/advance notice, however there shall invariably be an intimation to the employer before the commencement of the shift/duty. Caution: Availing leave without intimation at the commencement is considered to be indiscipline. However in emergencies, met with an accident & indisposed when could not connect office by himself/herself either the family or friends can inform the office explaining the situation. The office can verify the narrative if they wish in order to avoid any indiscipline. CL generally availed only for a day or two and unutilised/unavailed leave elapses by end of December of the respective year and normally not permitted to be carried over to the next calendar year or allowed to be combined with other forms of leave such as Earned or Privilege leave or sick leave relaxable by the competent authorities except under official exigencies such as not possible to avail CL due to workload etc) which reasons shall be recorded in writing by such authorities. Half a day CL also may be permitted.
2) Privilege/Earned Leave: Employees are entitled to this kind of leave in proportion to 'service rendered'. In case of necessity proportionate leave may be calculated & credited to employees' leave a/c. Generally EL/PL can be availed only with prior approval of the competent authority in writing, emails or other forms of messaging. The quantum of leave days differs from sector to sector, categories to type of establishments. The EL/PL ranges from 20 days to 30 days depending on applicable laws.
EL/PL can be availed in combination with or prefixed or suffixed with Sick or Medical or Accident or Maternity leave. There is no minimum or maximum limit for availing. Supposing if an employees goes on leave and wish to short close and resume duty cancelling part of leave got approved, the balance leave can be credited back to his/her SL/PL a/c. Unutilised balance accumulated in the credit of the EL/PL can be encashed surrendering a portion thereof at the discretion of the employee. This encashed leave is subject to IT computation as 'part of salary'.Almost all employers have imposed maximum no.of EL/PL days accumulated in the leave a./c, for e.g. 180 days, 200 days or 240 days at any part of the service. Acumulation over and above this maximum automatically elapses. However if the leave policy permits relaxation for certain employees who could not be permitted leave due pressing work load commitments the higher limits can be enhanced by recording the reasons in writing.
3) Sick/medical/accident leave: Similar to EL/PL this type of leave is credited to leave a/c of employees on 'service rendered' e.g. 10 days or 15 days of every year of service or part thereof for the specific reasons of sickness, accident, medical investigations, exhaustion etc. This can be availed only on a certificate issued by a Medical Practioner. In exceptional circumstances SL/ML/AL can be applied in anticipation of producing medical certificate in due course due to genuine reasons. This leave being a specific need based facility cannot be encashed, but can be permitted to accumulate without limit in deserving cases.
4) Maternity Leave: A statutory requirement made available to eligible female employees of all categories as per the Maternity Benefit Act. To be observed strictly as per the provisions of the Act.
There are also other categories in select establishments considered under special circumstances such as Extraordinary leave, Study leave, Paternity leave, Leave without pay etc.
Employers are mandated to maintain appropriate leave registers & records as per applicable provisions of law/rules/acts.