Anonymous
As per shop & estd. (S&E) act the privilege leaves needs to be carried forward until a maximum accumulated leave count as specified.
In certain states, act only refers to max. accumulation but does not specify how much PLs can be carried forward from one year to next if there is a balance available.
In certain states, as an example - act states max. 30 can be carried forward and also refers to max. accumulation days say 45.
question
1. Can company decide the number of leaves to be carried forward as per their choice?
or
The entire PL balance has to be carry forwarded to next year in case there is no specification of how many leaves can be c/f.

2. If there is a limit mentioned regarding c/f example max 30, can company on the pretext of an open statement where min. is not mentioned apply their choice and say company will transfer 5 PLs to next year (still complies < 30 PL transfers).
or
The entire balance PL has to be transferred with a max. cap of 30 (as specified in law for the state).

From India, Delhi
If the maximum EL that can be accumulated is 45, there should not be any more EL to an employee's credit. If the annual credit is, say, 15 days, then even after that credit, the number of leave should not be more than 45. And as such, an employee cannot carry forward more than 30 days' leave at the end of a year. But under the law either the maximum number of leave which can be accumulated or the maximum number of leave that can be carried forward is given. If both are given it would lead to confusions.

Suppose that an employee had worked only for 240 days, then he would earn only 12 days leave. If there is a law that prevents carry forward of more than 30 days leave, then he will get only 42 days leave as accumulated leave. This would be contradictory because the maximum accumulation permitted is 45, right?

In Karnataka Act, the word used is carry forward whereas in other Acts it is maximum accumulation. If an employee having 45 leaves to his credit at the end of the year carries forward the same, then with the credit for his leave earned for the year, it would again go up by 12 or 15 days, right?

From India, Kannur
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