Earned Leave Policy - Accumulation And Lapsing

hi pleas suggest, company has leave policy that employee can accumulate 75 days of leave, Only 12 days EL can carried forward to next year, EL accumulation is on pro-rata basis i.e., 1.5 days per month. An employee had 72days of el as on 31st Dec 17 but as on 1st jan the leave balance became 57 (15days el was deducted from account) the explanation given is as follows :-

Carry Forwarded 57

Reserved EL for 2017 18

Maximum Accumulation 75

whenever there is a leave the is being deducted from 57 days and after every one month 1.5days leaves were added to 57 days.

my point is When accumulation is 75 days as per policy why should they deduct 15 more days from account. When leave accumulation is on pro-rata basis why hr should assume that employee will accumulate 18 days by in advance and deduct in advance. Employee who are in jan may not stay in dec but still there will be assumption and deduction. When employees are not provided with advance leave why advance deduction. Lapsing should be done at the end of the year if exceeds 75 days and not in the beginning of the year. If only 12 days are carried forward to next year HR must assume only 12 days for 2017 not 18 days.

please help

Please note that the accumulation of earned leaves which is fixed at 75 days by your establishment (however under the Factories Act, it is 30 days) is considered for carry forwarding balance of leaves to new calendar year. The process of deducting leaves in advance, which has to be earned, from your C/bf balance is of course not logical.
P K Sharma

If the EL Limit is 75 days, the HR has to ensure that the leave cannot be deducted before reaching the limit of 75 days. If your HR is deducting leaves before accumulating the limit is a wrong practice, to the best of my knowledge.Kindly clarify with the Leave Policy of your company if it is stated accordingly.

Dear Sir
At the time Full and Final settlement balance EL calculate Basic Salary ( or ) Gross salary .
Please clarify for the above ?