P Leave Full Form - Notice of Maximum Leave

P Leave Full Form - Notice of Maximum Leave

Deskera Content Team
Deskera Content Team
Table of Contents
Table of Contents

Do you know what kind of leaves and how many leave days are given to an employee in Maharashtra in a fiscal year?

Who keeps the records, and whether these leaves are treated as paid or unpaid leaves?

Do you know that if there are any unused leaves during a given year, they can be carried forward to the next financial year?

Now here is the catch – there is an upper limit designed in every organization as specified by the relevant law, that a maximum cap of leaves that an employee or a worker can avail in a given year cannot exceed the limit.

But how will employees learn about these computations, as not many keep a tab of leaves taken and leaves carried over?

This is the employer's duty, and this is where we can introduce the P Leave Full Form. Let us learn more about P Leave Full-Form here!

Table of Contents

What is P Leave Full Form?

The employer or supervisor must inform the employee concerned on the P Leave Full-Form that he has reached the maximum limit permitted under Article 18(5) in the first quarter of each financial year. The notification must indicate that no further leave can be added.

P Leave Full Form is the notice of maximum leave accumulated under the Maharashtra S&E act as specified under Article 18 (5) of the amended law. The P Leave Full-Form comes into consideration when the total number of leaves per year, including the carried forward leaves, has surpassed 45 days (the prescribed limit by the law)

Each state has its shops and establishment law, which is strictly followed by the enforcement of rules, wages, leave, leave, etc., by employers for their employees. All activities must be recorded for audit and compliance purposes, and an official inspector can review records like the P Leave Full-Form at the end of the fiscal year or at any other time.

P Leave Full-Form under The Maharashtra Shops and Establishment Act, 1948

The Maharashtra Shops and Establishment Act, 1948, applies to all shops and commercial establishments in the state of Maharashtra. The law is designed to protect the rights of workers.

The law contains regulations on the payment of wages, working conditions, working hours, breaks, overtime, opening and closing hours, days off, public holidays, leaves, maternity leave and benefits, working conditions, rules for the employment of children, record keeping, etc.

"Shop" means where goods are sold, whether retail or wholesale, or where services are provided to customers, in an office, store, warehouse, or work station, whether primarily on the same premises or at another place used in connection with such trade or business, but does not include a factory.

The Maharashtra State and Establishment Act 2017 is an updated version that sets rules on the welfare and rights of workers.

"Establishment" means a firm engaged in any banking, insurance, stock, brokerage, commercial business, or any profession or work connected with or incidental to a business. It:

  • Includes the establishment of physicians (including hospitals, pharmacies, clinics, polyclinics, maternity hospitals, and the like), architects, engineers, accountants, bookkeepers, or other technical or professional advisers
  • Includes a company registered under the Companies Registration Act 1860 and a charitable or other foundation, whether for profit or not, carries on any business, trade or profession, or occupation
  • Includes any store, apartment house, restaurant, eatery, theater, or another place of amusement or public entertainment; to whom the provisions of the Factory Act 1948 do not apply
  • Includes such other corporations as the state government may declare to be a corporation within the meaning of this Act using an announcement in the official gazette

Registration process under the Maharashtra Shops and Establishment Act, 1948

P Leave Full-Form will be applicable in stores, shops, or establishments that are registered under the Maharashtra Shops and Establishment Act, 1948

  • Each owner must submit an "A" application form to register the facility within 60 days of commencement of the activity
  • The registration certificate must be posted in a prominent place in the office
  • The registration certificate is valid for ten (10) years; before the deadline expires, the renewal application must be submitted for the next period
  • Any changes to the Certificate of Registration will be notified online in Form 'I' to the Facilitator under Section 9 of the Law within thirty days from the date on which the change occurred, together with the required documents to be uploaded
  • After the closure of the establishment, the owner must submit the registration certificate to the registration authority

Benefits of registration of establishments that apply the P Leave Full Form

The established order:

  • have a legal identity to do business within the area
  • can take advantage of various government regimes
  • can manage company bank accounts

P Leave Full Form and its implementation

Employees are entitled to a certain number of leave days per year, except leave days. There are four types of leaves listed in Maharashtra commercial establishment stores.

  • Privileged leave
  • Sick leave
  • Casual leave
  • Maternity leave

The number of leave days given to an employee depends on the state of the company, and the statutory leave rules vary from state to state.

Let's learn all about how P Leave Full-Form under Maharashtra S&E works

  • The Revised Leave Act under Maharashtra State and Settlement Act 2017 has suggested and implemented a few modifications
  • According to section 18(2) of the Act, employees are entitled to 8 days of casual leave per year. If not used at the end of the fiscal year, all those leave days will be lost
  • By Article 18(5) of the new law, leaves earned by employees can be accumulated up to a maximum of 45 days, after which P Leave Full-Form will be issued as a notice to the employee informing him that he has reached the limit of 45 days and he won't be able to carry forward any more leaves; the P Leave Full Form is prepared by the employer and should be percolated to the employee within the first quarter of the new financial year at the earliest

P Leave Full-Form - Maximum Cumulative Leave Report

Row 20: Employer or Supervisor Cumulative Leave Report under P Leave Full Form

The employer or supervisor must inform the worker concerned about the leave and which leave on P Leave Full Form. It must be transferred to a new account and reach the limit authorized by Article 18 (5) during the first quarter of each calendar year.

The P Leave Full-Form indicates that no further leave can be added.

  • By section 18(3) of the Act, an employee who has worked 240 days or more in a financial year is entitled to paid leave in the previous year (based on one day for every 20 days worked)
  • An employee is also entitled to 8 paid public holidays in a calendar year and 4 additional public holidays to be agreed upon between the employee and the employer at the beginning of the year
  • Under the old law, the Maharashtra Shops and Establishments Act 1948, workers who had worked at least 240 days were entitled to 21 days of leaves

Leave for Shops & Establishment

Leave for Shops & Establishment

Type Of Leave

Leave Entitlement

Max Carry Forward Days

Sick Leave

No provision for sick leave

Not Applicable

Casual Leave (Days)

8 Days

Not Applicable

Earned / Privilege Leave

5 Days (for every 60 days worked)

18 Days (for every 240 days worked)

45 Days

Working Hours for Shops & Establishment

Normal Working Hours

9 hours in a day and 48 hours in a week

Interval For Rest

After 5 hours of work interval of rest of at least 30 minutes

Maximum Over Time Hours

125 hours in three months

Spread-over Hours

10.5 hours in a day

Rate of OT Wages

Twice the ordinary rate of wages

Sample and Inclusions of P leave full form

P Leave Full Form (See rule 20)


Name and address of the establishment. Name of the Authorised person / Manager. To,

Shri/Smt              (Name of worker)

Address: …………………………………..…………………………………..

It is hereby informed that as per section 18 (5) of the Maharashtra Shops and Establishments (Regulation of Employment and Conditions of Service) Act, 2017 (Mah. LXI of 2017), the maximum leave that can be accumulated is for 45 days.

A maximum leave of 45 days has been accumulated to your credit. Hence, no further leave due to you but not availed by you will not be accumulated, and it shall lapse if unavailed.

Details of the leave accumulated

Sr. No.

Number of accumulated leave

Period for which leave is accumulated











Date :

Place :

Name and Signature of Authorised Person/Manager

Other Compliances besides P Leave Full Form

Form A – Employers or Owners fill out this form to request the Registration of their facility

Form B – Employers need to fill this form for the renewal of their Shop & Establishment

Registration of Shops and Establishments

Form II – The employer prepares the Muster Roll cum Wage Register keeping a note of attendance of employees and the wages they earn during the month

Form N – This Leave Card is maintained by the employee to keep a tab on leaves taken and leaves carried forwards

Form C – This form includes the Register of Establishment, which should be maintained by the employer

Form M – Employers need to maintain a record and Register of Leave specifying the balance leaves of each employee and the leaves taken by them

Form D – This consists of an application by the owner to renew the existing Registration Certificate, and Form E acts as the renewed certificate of this requested registration

Form J - Register of Employment to be maintained by the employer containing relevant, personal, and professional details about each employee.

Form F, G, and H – These three forms are about the application for Intimation, its receipt, and the maintenance of a record or register of Establishment who have given intimation

Form I – If there is any modification that has taken place in the shop or establishment it needs to be notified in this Notice of Change and submitted to the inspector

Form J – If the owner wants to close his shop/establishment, he will have to submit this form as Intimation of Closure to the authorized inspector

Form K – The same is applicable as an intimation of Closure for shops or stores that have less than 10 workers

Form L – This form is to be filled by women employees as their agreement to work during the night

Form M – This Notice is prepared and submitted by the owner to the inspector that notifies him of the holidays, working hours, and rest intervals followed in his facility

Form N - This Notice is prepared and submitted by the owner to the inspector that notifies him of the schedule, shift timings, and weekly offs followed in his facility

Form O - Leave Book to be maintained by the employees

Form Q – Employers maintain this Muster Roll - Wage Register as attendance and wage calculation with details record

Form R – This is about filing the Annual Return and submitting it to the inspector

Form S – This form is an application For Compounding Offence by the employer submitted to the authority

Form T – This form contains vital details of people discharging managerial functions

Form U – If there is any employee who works as a confidential character, the same should be notified to the authority


Taking leaves and keeping records are crucial when working for an organization or business. The S&E Act of Maharashtra relates to maintaining a record of the leaves they have taken and the days owed to them by the company/establishment. It has a complete paid/unpaid leave record that can be verified at any time by a compliance authority.

This article outlines the general rules on P Leave Full Form in the organized or unorganized sectors as outlined in the Maharashtra Shops and Establishment Act 2017 P Leave Full Form is to notify the employees when their fiscal year total leaves have touched the maximum limit of 45 days. P Leave Full Form is a way to inform the employees that no more leaves can be added to their annual quota of leaves available for them over and above 45 days.

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Key Takeaways

  • The Maharashtra State and Establishment Act 2017 covers working hours, overtime, and holidays, as well as other important provisions relating to working conditions for establishments employing 10 or more employees
  • Maharashtra S&E act P Leave Full-Form must be prepared by the employer, and a copy must also be submitted to the inspector(when asked) and to the employee
  • The P Leave Full-Form must contain all information relating to carried forward leaves, accumulation of leaves, notifying the employee that the total has reached the maximum extent of 45 days
  • The rules and regulations regarding paid / unpaid leave and the different types of days off that may be used by employees, like the P Leave Full-Form, are enforced under the Maharashtra State and Establishment Act 2017
  • For compliance and employee well-being, several compliance forms like the P Leave Full-Form must be registered and retained by the registered facility
  • The Maharashtra Trade Establishments Act appoints an authorized inspector to regulate each provision like the P Leave Full Form. He reviews documentation and advises the facility on standards compliance
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