New Delhi, April 10 -- The new labour laws under the OSH Code have introduced some major changes in how employers structure leave policies. The reforms standardise earned leave entitlements across the country and also provide workers with the right to receive an annual encashment benefit.

With the implementation of the Occupational Safety, Health and Working Conditions (OSH&WC) Code, 2020, from 21 November 2025, employees are allowed to carry forward leaves of up to 30 days to the succeeding year.

"Where accumulated leaves exceed 30 days, workers shall be entitled to encash such excess leaves. Workers can also demand encashment of all their accumulated leaves at the end of the calendar year," said Tarun Garg, Director of Deloitte India....