🇮🇳 印度 × 休假與國定假日

休假與國定假日 — India

💰 Local currency: INR (Indian Rupee)

⚠️ Key structural note: India's leave framework is highly fragmented — it operates on a triple-layer architecture: (1) Central legislation (Factories Act, Maternity Benefit Act, ESI Act), (2) State-specific Shops & Establishments Acts (33 different versions across states/UTs), and (3) Individual company policies. There is no single, unified national leave code — the proposed Labour Codes (2019–2020) have been enacted by Parliament but not yet brought into force as of April 2026. Compliance requires identifying the specific state and sector (factory vs. commercial establishment) of each employee.

1. 主要法源 (Primary Sources)

• Factories Act, 1948

  • §79: Annual leave with wages for factory workers
  • §§87–89: Penalties
  • Official text: https://www.indiacode.nic.in/handle/123456789/1530

• State Shops and Establishments Acts

  • Each of 33 states/UTs has its own version
  • Covers: commercial establishments, shops, offices, restaurants, etc.
  • Example: Delhi Shops and Establishments Act, 1954; Maharashtra Shops and Establishments Act, 2017

• Maternity Benefit Act, 1961 (as amended 2017)

  • Official text: https://clc.gov.in/clc/acts-rules/maternity-benefit-act
  • 2017 Amendment: increased maternity leave from 12 to 26 weeks

• Employees' State Insurance (ESI) Act, 1948

  • Sickness benefit: §46–§73
  • Official: https://esic.gov.in

• Negotiable Instruments Act, 1881

  • §25: Defines public holidays for bank/business purposes; states declare holidays under this section

• Central Civil Services (Leave) Rules, 1972

  • Governs leave for Central Government employees (including paternity leave)
  • 15 days paternity leave (Central Govt only)

• Proposed Labour Codes (enacted but NOT in force):

  • Code on Social Security, 2020
  • Code on Occupational Safety, Health and Working Conditions, 2020
  • These consolidate and replace multiple existing acts but rules not yet notified as of April 2026 🟡

• 主管機關：

  • Ministry of Labour and Employment: https://labour.gov.in
  • State Labour Departments (for state-specific acts)
  • Employees' State Insurance Corporation (ESIC): https://esic.gov.in

2. 核心規定 (Core Provisions)

2.1 Annual Leave / Earned Leave (年假) 🟢

• 法條：Factories Act §79; State S&E Acts (varies by state)

• Factories Act §79 (factory workers):

  • Eligibility: Workers who have worked for 240 days in a calendar year 🟢
  • Rate: 1 day of leave for every 20 days worked (approximately 15 days/year for adult workers) 🟢
  • Young persons (under 18): 1 day for every 15 days worked (approximately 20 days/year) 🟢
  • Leave can accumulate up to 30 days (carry-forward limit) 🟢
  • Leave with wages: paid at daily average wage rate 🟢

• State Shops & Establishments Acts (commercial establishment workers):

  • Varies significantly by state 🟡
  • Typical provisions:
    • Earned Leave (EL) / Privilege Leave (PL): 15–21 days/year 🟡
    • Casual Leave (CL): 7–12 days/year 🟡
    • These are in addition to sick leave and holidays

  State	Earned Leave	Casual Leave	Notes
  Delhi	15 days	12 days	After 240 days of service
  Maharashtra	21 days	7 days	2017 Act, one of the most generous
  Karnataka	18 days	--	Combined with other leave types
  Tamil Nadu	12 days	12 days	🔴 — varies by notification
  Uttar Pradesh	15 days	12 days	After 12 months continuous service

  ⚠️ State S&E Act leave entitlements change frequently via government notifications

• Encashment:

  • Unused earned leave is typically encashable on separation/retirement 🟠
  • Tax treatment: leave encashment up to INR 2,500,000 is exempt from income tax for non-government employees (Finance Act 2023 amendment) 🟡

2.2 Public Holidays (國定假日) 🟢

• 法條：Negotiable Instruments Act §25; various Central/State government notifications

• Three mandatory national holidays (compulsory for all establishments nationwide):

  1. Republic Day — January 26 🟢
  2. Independence Day — August 15 🟢
  3. Gandhi Jayanti (Mahatma Gandhi's Birthday) — October 2 🟢

• Gazetted holidays (Central Government):

  • The Central Government declares approximately 17 gazetted holidays per year for its employees 🟡
  • Of these, Central Govt employees can avail a subset (typically 14–16) plus 2 restricted holidays of their choice 🟡

• State-declared holidays:

  • Each state declares its own list of holidays under NI Act §25
  • Typically 10–15 additional holidays per state, reflecting regional festivals 🟡
  • These apply to banks, government offices, and establishments covered by state S&E Acts

• Private sector practice:

  • Private companies typically observe 10–15 paid holidays per year (combination of national + festival holidays) 🟠
  • Factories Act §§25–26 (read with state rules): factory workers entitled to holidays as declared under the Act 🟡
  • Many companies publish an annual holiday list combining national holidays + state-specific festivals 🟠

• Holiday wage (Factories Act):

  • Workers required to work on a holiday are entitled to twice the normal rate of wages (compensatory holiday or double wages) 🟢

2.3 Sick Leave (病假) 🟢

• 法條：ESI Act §46; State S&E Acts

• ESI Sickness Benefit (for ESI-covered employees):

  • Eligibility: Insured persons (IP) who have paid contributions for at least 78 days in the corresponding contribution period 🟢
  • Benefit rate: 70% of average daily wages 🟢
  • Duration: Up to 91 days in two consecutive benefit periods (each period = 6 months) 🟢
  • Waiting period: First 2 days of each spell of sickness are not compensated (except when spell commences within 15 days of a previous paid spell) 🟢
  • First-time entrants: 9-month waiting period before eligibility 🟢

• Extended Sickness Benefit (ESI):

  • For specified long-term diseases (TB, leprosy, cancer, mental illness, etc.)
  • Duration: Up to 2 years (730 days) 🟢
  • Rate: 80% of average daily wages 🟡(enhanced rate for long-term diseases)

• Non-ESI employees (State S&E Acts):

  • Sick leave provisions vary by state
  • Typical: 7–12 days/year of paid sick leave 🟡
  • Medical certificate usually required for 3+ consecutive days 🟠

  State	Sick Leave (S&E Act)	Notes
  Delhi	12 days/year (half pay)	After completion of 6 months
  Maharashtra	7 days/year	Fully paid
  Karnataka	12 days/year (half pay)	🔴
  Tamil Nadu	12 days/year (half pay)

• ESI coverage threshold:

  • Applicable to establishments with 10+ employees (in some states 20+) and employees earning up to INR 21,000/month 🟢
  • Employees above this wage threshold have no statutory sick leave — depends on company policy + state S&E Act 🟠

2.4 Maternity Leave (產假) 🟢

• 法條：Maternity Benefit Act, 1961 (as amended by Maternity Benefit (Amendment) Act, 2017)

• Entitlement:

  • First two surviving children: 26 weeks (182 days) of paid maternity leave 🟢
  • Third child onward: 12 weeks (84 days) 🟢
  • Pre-delivery leave: Maximum 8 weeks before expected delivery date 🟢

• Applicability:

  • All establishments with 10 or more employees 🟢
  • Applies to both public and private sector 🟢
  • Includes: factories, mines, plantations, shops, commercial establishments 🟢
  • Eligibility: Women who have worked for at least 80 days in the 12 months preceding expected delivery 🟢

• Wages during leave:

  • Full wages (average daily wage of the period of actual absence) 🟢
  • ESI-covered employees: Maternity benefit paid by ESIC at 100% of average daily wages for covered period 🟡

• Miscarriage / Medical Termination of Pregnancy (MTP):

  • 6 weeks of paid leave 🟢

• Tubectomy leave:

  • 2 weeks of paid leave 🟢

• Commissioning mother / Adopting mother:

  • 12 weeks from the date the child is handed over 🟢

• Creche facility (2017 Amendment):

  • Establishments with 50 or more employees must provide creche facility within a prescribed distance 🟢
  • Mother is allowed 4 visits per day to the creche (including travel time) 🟢

• Work from home option (2017 Amendment):

  • Post maternity leave, employer may allow WFH if nature of work permits 🟡
  • This is discretionary, not mandatory 🟠

• Protection from dismissal:

  • Employer shall not dismiss or discharge a woman during or on account of maternity leave 🟢
  • Dismissal during pregnancy / maternity leave is void 🟢

• Penalties for non-compliance:

  • Imprisonment up to 1 year or fine up to INR 50,000 or both 🟢
  • Subsequent offence: imprisonment up to 2 years 🔴 (exact amount needs verification against latest amendment text)

2.5 Paternity Leave (陪產假) 🟡

• 法條：Central Civil Services (Leave) Rules, 1972 Rule 43-A (Central Govt only)

• Central Government employees:

  • 15 days of paid paternity leave 🟢
  • Available during wife's confinement (within 6 months of delivery) 🟢
  • Limited to 2 children 🟢

• Private sector:

  • No statutory paternity leave under Indian labour law for private sector employees 🟢
  • Many large private companies voluntarily offer 5–15 days as company policy 🟠
  • IT industry / MNCs commonly offer 10–15 days 🟠

• Proposed Labour Code:

  • The Code on Social Security, 2020 does not include paternity leave provisions 🟡
  • As of April 2026, no statutory paternity leave for private sector is in force 🟢

⚠️ This is a significant compliance gap — India is one of the few major economies without statutory private sector paternity leave

2.6 Parental Leave / Childcare Leave 🟡

• 法條：Central Civil Services (Leave) Rules, Rule 43-C (Central Govt only)

• Central Government employees:

  • Child Care Leave (CCL): Up to 730 days (2 years) during entire service 🟢
  • For two eldest surviving children below 18 years of age 🟢
  • First 365 days: 100% pay; next 365 days: 80% pay 🟡
  • Available to female employees; male single parents also eligible 🟡

• Private sector:

  • No statutory parental/childcare leave 🟢
  • Some progressive employers offer unpaid parental leave as company policy 🟠

2.7 Marriage Leave (婚假) 🟠

• No central statutory provision for marriage leave in the private sector 🟢
• Central Government employees: Typically 15 days of special casual leave for marriage 🟡
• Private sector practice: Most companies offer 1–3 days; some offer up to 15 days 🟠
• State S&E Acts generally do not mandate marriage leave 🟡

2.8 Bereavement Leave (喪假) 🟠

• No central statutory provision for bereavement leave in the private sector 🟢
• Central Government employees: Special casual leave, typically 7 days 🟡
• Private sector practice: Most companies offer 3–5 days 🟠
• Not covered by Factories Act or most state S&E Acts 🟡

3. 立法理由與實務見解 (Rationale & Practice)

• 立法背景：

  • India's leave framework reflects its colonial-era industrial legislation (Factories Act 1948 predates independence) layered with post-independence social security (ESI Act 1948) and progressive gender reforms (Maternity Benefit Amendment 2017)
  • The 2017 Maternity Benefit Amendment making 26 weeks mandatory was a landmark reform, making India one of the most generous maternity leave regimes in Asia — but it placed the entire cost burden on employers (unlike China/Taiwan where social insurance funds share the cost), creating concerns about employer bias against hiring women
  • The Labour Codes (2019–2020) were designed to consolidate 29 central labour laws into 4 codes, but implementation has been stalled since passage due to inability to finalize rules and pushback from states and unions

• 重要實務見解：

  • 🟡Supreme Court of India: Maternity leave is a fundamental right linked to Article 21 (right to life and dignity); denial constitutes violation of fundamental rights
  • 🟡Various High Court rulings have held that contractual / fixed-term employees are also entitled to maternity benefits if they meet the 80-day eligibility threshold
  • 🟡Delhi High Court has ruled that paternity leave should be available to all government employees including contractual employees

• 實務灰色地帶：

  • 🟠Maternity leave cost burden on employers: Unlike systems with social insurance funding (China, Taiwan, EU), Indian employers bear the full cost for non-ESI employees. This creates a documented disincentive for hiring women of childbearing age, particularly in SMEs
  • 🟠State S&E Act compliance across multiple states: Companies with offices in multiple states must navigate 33 different leave frameworks — many companies adopt the most generous state policy nationally to simplify administration
  • 🟠ESI vs. non-ESI employee treatment: Employees above INR 21,000/month threshold fall outside ESI coverage; their sick leave relies entirely on state S&E Act provisions + company policy, creating uneven protection
  • 🟠Labour Code implementation uncertainty: Companies have been preparing for the new codes since 2020, but implementation date remains unclear — dual compliance planning required
  • 🟠Gig workers / contract workers: Increasingly large workforce segment with minimal leave protection; Labour Codes propose some coverage but remain unimplemented

• 近年修法趨勢：

  • Labour Codes (2019–2020) enacted but awaiting implementation (rules pending in most states)
  • Several states (Karnataka, Tamil Nadu) have been updating their S&E Acts
  • Ongoing parliamentary discussion about statutory paternity leave for private sector 🔴
  • ESI wage ceiling increase (from INR 21,000) has been discussed but not implemented as of April 2026 🔴

4. 雇主合規重點 (Employer Compliance Hotspots)

• 🟢Maternity leave: 26 weeks (first 2 children) / 12 weeks (3rd+) — applies to all establishments with 10+ employees
• 🟢3 mandatory national holidays (Jan 26, Aug 15, Oct 2) — non-negotiable for all establishments
• 🟢Factory workers: 15 days earned leave/year (1 day per 20 days worked); 240-day qualifying period
• 🟢ESI sickness benefit: 70% wages for 91 days — verify employee ESI coverage status
• 🟢Creche facility mandatory for establishments with 50+ employees
• 🟡Identify applicable state S&E Act for each office location — leave entitlements vary by state
• 🟡Verify state-specific holiday lists annually — each state declares 10–15 additional holidays
• 🟡Non-ESI employees: ensure company sick leave policy meets or exceeds state S&E Act minimums
• 🟠No statutory paternity leave for private sector — consider voluntary policy to remain competitive
• 🟠Track Labour Code implementation status — rules may be notified with short lead time
• 🟠Leave encashment tax exemption: INR 2,500,000 cap for non-govt employees (verify annually)
• 🟠Contract / fixed-term employees: maternity benefit obligation applies if 80-day threshold met

5. 與其他轄區的關聯 (Cross-References)

• vs. taiwan：🔶 差異 — 台灣全國統一框架 vs. 印度中央 + 邦雙層體系。印度產假 26 週（首二胎）>> 台灣 8 週。台灣有法定陪產假 7 天 + 育嬰留停 2 年 + 80% 津貼；印度私部門無法定陪產假。台灣年假最高 30 天 vs. 印度 ~15 天
• vs. china：🔷 相似 — 兩國均為多層級體系（中央 + 地方）。兩國均有社保覆蓋的病假制度（ESI vs. 醫療期）。中國產假 128–190 天 vs. 印度 182 天（26 週首二胎），量級相近。兩國均無全國統一陪產假法律（中國由省規定；印度僅中央公務員）
• vs. usa-federal：🔷 相似 — 均無聯邦法定有薪年假 / 有薪病假（美國 FMLA 12 週無薪；印度至少有 Factories Act 年假）。印度 Maternity Benefit Act 26 週遠超美國 FMLA 12 週無薪
• vs. brazil：🔶 差異 — 巴西全國統一 CLT 框架（30 天年假、120 天產假）；印度分散於多法律
• vs. vietnam：🔶 差異 — 越南有統一勞動法典涵蓋所有假別；印度法源極為分散。越南產假 6 個月 > 印度 26 週

6. 風險警示 (Risk Flags)

• 🔴高風險：違反 Maternity Benefit Act — 不給予 26 週產假或解僱懷孕員工
  → 刑事處罰：最高 1 年監禁或罰款 INR 50,000 或兩者併科
  → 常見情境：SME 不了解 2017 修正案已將 12 週延長至 26 週

• 🔴高風險：未遵守 3 項強制性國定假日（共和國日、獨立日、甘地紀念日）
  → 適用於所有機構，無論規模大小

• 🔴高風險：Factories Act 年假計算不足
  → 未按 1:20 比例給予年假、或未按時支付年假工資 → 處罰規定見 §§92–94

• 🟡中等風險：跨邦 S&E Act 合規不一致
  → 公司在多邦設有辦公室時，各邦 S&E Act 的假別規定不同，容易遺漏某一邦的額外要求

• 🟡中等風險：ESI 門檻邊緣的員工保障缺口
  → 月薪略超 INR 21,000 的員工脫離 ESI 覆蓋後，病假保障可能大幅下降

• 🟡中等風險：勞動法典實施時間不確定
  → 企業需持續雙軌準備（現行法律 + 勞動法典），增加合規成本

• 🟡中等風險：產假成本全由雇主承擔（非 ESI 員工）
  → 可能導致對女性招聘的隱性歧視，需注意平等就業法規

7. 資料來源清單 (References)

8. 待確認事項 (Open Questions)