Leave Policy for Acusis Software India Private Limited

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Version: 01012014 Leave Policy for Acusis Software India Private Limited Leave policy provides a formal system to avail and account for absence from work for personal reasons Based on the need / reason / nature and length of absence, the following categories of leaves can be availed 1 Casual Leave (CL) 2 Sick Leave (SL) 3 Earned Leave (EL) 4 Maternity Leave (ML)** 5 Loss of Pay (LOP) Every employee shall be eligible for the Leaves If an employee has joined in between the calendar year, he/she shall be entitled to Leaves on pro-rata basis Employees whose date of joining falls in the first half of a month (1-15), are entitled to get the Leave credit for that month Employees whose date of joining falls in the second half of the month (16-31), are not entitled for the Leave credit for that month All periods of absence from work exceeding 2 continuous hours but less than 5 hours will be accounted as half day Leave Absence of more than 5 hours will be treated as full day Leave The application for Leave should be made via the Leave Application Form in Sampark and get it approved from the Reporting Manager before availing the same Employees shall NOT be eligible for availing Leave (except LOP) after the submission of resignation letter Definitions: Organization/Company/Acusis refers to Acusis Software India Private Limited Employee(s) refers to appointed employee(s) of Acusis in full time employment including those on permanent Acusis payroll and on probation but excluding those serve the company on third party payroll or on contract basis Holidays refers to holidays declared by Acusis and published in Sampark; categorized on departments and Acusis locations Page - 1 -

Version: 01012014 Unauthorized Leave refers to any abstention from work without the requisite permission from the relevant Manager If an employee takes unauthorized Leave, for any reason, for a period up to 5 days shall be treated as LOP and for those exceeding 5 days, his/her services shall be terminated in accordance with the procedure laid down in the employment policies & rules of Acusis Year refers the calendar year starting from 1 st January to 31 st December Quarter refers the calendar year quarters Casual Leave To provide Leave to attend to personal exigencies of employees All employees are eligible for Casual Leave, provided they meet the criteria laid out under the operative guidelines 6 days for every year of service Minimum ½ day and maximum of 2 consecutive working days can be availed at a time Weekly offs and/or Holidays shall be excluded while computing the casual Leaves Limited to 1 instance in a month Casual Leaves are allotted to employee s account at the beginning of the year Casual Leaves cannot be clubbed with any other type of Leaves, however it can be clubbed with weekly offs and/or holidays Employee must apply for Casual Leave at least 2 days prior to the date on which he/she seeks to avail Leave In cases where employees are not able to inform the concerned reporting Manager in advance, it is expected and required that the employee telephonically informs his / her Reporting Manager regarding proposed absence and expected duration of the absence o Such exceptions shall only be made in case of emergencies o In such scenarios, approval for the Leave should be recorded through Leave Application Form in Sampark, immediately on the date of resuming the service Will be approved at the management s discretion Page - 2 -

Version: 01012014 Casual Leaves which are not utilized at the end of the year will be lapsed Accumulation & Encashment Not applicable Sick Leave To provide Leaves to get medical care and medically recommended rest for the employees when they fall sick All employees are eligible for Sick Leave provided they meet the criteria laid out under the operative guidelines 6 days for every year of service Minimum ½ day and maximum as accumulated (if any) can be availed It is expected and required that the employee telephonically informs his / her Reporting Manager regarding proposed absence and expected duration of the absence Approval for the leave availed should be recorded through Leave Application form in Sampark, immediately on the date of resuming the service Sick Leaves are allotted to employee s account at the beginning of the year Medical certificate from a certified medical Doctor with seal and signature is mandatory to avail Sick Leaves more than 2 consecutive days Intervening Holidays and weekly offs shall be counted as part of Sick Leave Accumulation & Encashment: Sick Leaves which are not utilized at the end of the year will be carried forward to the next year A maximum of 30 Sick Leaves can be accumulated after which it will start lapsing Encashment is not applicable Page - 3 -

Version: 01012014 Earned Leave To provide leave for long duration for planned absences like LTA, examinations, marriages, vacations etc and unplanned exigencies like bereavement, ill health in family etc All employees are eligible for Earned Leaves, provided they meet the criteria laid out under the operative guidelines Employee will be eligible for EL only after completing Six months of service with Acusis One EL for every twenty (20) day s work performed by the employee and calculated for the number of days work performed by the employee during the previous quarter Weekly offs, Holidays and availed Leaves shall not be considered as days in which work is performed by the employee for the purpose of calculating Earned leaves Earned Leaves will be allotted to employee s account quarterly basis at the beginning of every quarter (by 10 th ) for the days worked during the previous quarter The days served under probation will be taken into account for Earned Leave eligibility Intervening Holidays and/or weekly offs will not be counted as part of the Earned Leaves, however they can be clubbed with ELs Earned Leaves can be availed only with prior approval from the Reporting Manager Half day of Earned Leave cannot be availed Any absence beyond the approved Earned Leaves will be treated as unauthorized Leave Will be approved at the management s discretion Accumulation & Encashment: Earned Leaves which are not utilized at the end of the year shall be carried forward to next year to an extent of 30 days Accumulated ELs over and above 30 days will be automatically encashed and included in the salary at the end of every year (month of December) The balance Earned Leaves will be encashed on pro-rata basis at the time of resignation / retirement / termination Page - 4 -

Version: 01012014 Only Basic Salary shall be considered for the encashment of Earned Leaves Earned Leave encashment amount is taxable Encashment at the time of separation will be dealt with according to the tax laws, applicable at that point of time Encashment shall be applicable only after the completion of one year of service Maternity Leave (ML) To provide Leave facility to female staff during the time of delivery and convalescence All female** employees who have put in 80 days of continuous service in 12 Months, immediately preceding the date of expected delivery Six weeks before and six weeks after delivery (total of 84 days) Of the total applicable period of 12 weeks, if employee had claimed less than 6 weeks before delivery, the balance can be claimed after delivery ML would not be treated as break-of-service and all benefits due in the normal course would be payable Intervening Holidays and/or weekly offs will be counted as part of the Maternity Leave ML cannot be extended beyond the specified period of 12 weeks without permission from the Reporting Manager Where extension in Leave is desired, by availing the accumulated ELs, prior permission from the Reporting Manager is mandatory Where no accumulated ELs exist, any Leave approved in addition to the specified period of 12 weeks will be treated as Loss of Pay In such cases, the intervening weekly offs and holidays will be included in calculation of Loss of Pay Failure to return to duty on the date of completion of Maternity Leave, or on date of expiry of extended period approved by the Reporting Manager, or any abstention from work without permission from the Reporting Manager shall be regarded as unauthorized Leave Incase of miscarriage or medical termination of pregnancy, the Employee shall on production of such proof, be eligible for Leave for a period of six weeks immediately following the day of her miscarriage or medical termination of pregnancy In case of unauthorized Leave, a notice shall be issued to the Employee and her employment shall be terminated if the Employee remains absent from work without permission for 5 days as provided in the employment policies & rules of Acusis Page - 5 -

Version: 01012014 In case of illness arising out of pregnancy, delivery, premature death of child, medical termination of pregnancy or miscarriage the Employee shall on submission of required proof, is entitled to a maximum additional period of one month in addition to six weeks entitled in case of miscarriage Availed days of Maternity Leaves shall be excluded while computing Earned Leaves Employees must inform the Reporting Manager at least 2 months in advance before the proposed date for proceeding on ML Accumulation & Encashment: Not Applicable Loss of Pay (LOP) LOP can be applied by an employee when Leaves are not available in his/her account During the period of LOP, the employee is not entitled for any pay or allowances Intervening Holidays and/or weekly offs will be counted as part of the LOP A maximum of 3 months of LOP can be availed with the approval of the management (Only for exceptional cases like illness, accidents etc) If the employee fails to report to duty on the specified date after the approved LOP, it shall be regarded as unauthorized Leave LOP can be implicated on disciplinary grounds by the Reporting Manager with regard to attendance, regardless to the availability of the other types of Leaves Days with LOP shall be excluded while computing Earned Leaves ***------***-----***-----*** Page - 6 -