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240 days is the minimum number of days required for a worker to be eligible for annual leave with wages under the Factories Act. It does not mean that one who has actually worked for more than 240 days, say 285 days, will also be eligible for leave as if he worked only 240 days. If an employee had worked for 285 days he will earn 14 leave @ 20 days for 285 days.
One important thing to be noted is that lay off days, legal strike days, maternity leave days, paid leave days and ESI or employment injury leave are taken only to show whether he/ she is eligible for EL but he will not earn leave for these days. For example, if a worker had actually worked only for 160 days in a year but was on leave due to employment injury, or on maternity leave .....etc etc, for 80 days, he will be eligible for EL for the subsequent year but his leave will be restricted to 8 days, ie, 160 divided by 20.
Regards,
Madhu.T.K

From India, Kannur
Dear Madhu,
Thanks for your reply. I got the point. For the calculation of number of ELs purpose just wanted to know out of those 160 days, weekly offs and festival holidays be included or it should excluded.
Regards,
Ravindranath

From India, Hyderabad
Dear Mr. Madhu,
The information is very useful, is it necessary to give CL & SL along with PL. How many leaves are mandatory to include in leave structure among (PL, CL, SL) in the company.?
Please guide
Mirali petiwale

From India, Vadodara
View a similar comment in the following link
https://www.citehr.com/224052-leave-rules.html
Regards,
Madhu.T.K

From India, Kannur
If employ days is less than 240 days than we gave earned leave
From India, Chandigarh
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