The new Occupational Safety, Health and Working Conditions (OSH&WC) Code, set to take effect on November 21, 2025, introduces significant reforms in earned leave policies across India. Under the new framework, employees can carry forward up to 30 days of earned leave to the following year, and any excess can be encashed at the end of the calendar year. This marks a shift from the previous system, where leave policies varied widely by state, governed by laws like the Shops & Establishments Acts and the Factories Act, 1948. The new code standardizes these policies, ensuring a uniform accrual rate of 1 day per 20 days worked and providing greater clarity on encashment upon separation from employment. While the benefits extend to various categories of workers, including contract and fixed-term workers, they do not apply to those in managerial roles earning more than ₹18,000 per month. A notable provision allows workers to carry forward denied leave requests without any cap, preventing arbitrary rejections by employers. Overall, the OSH Code aims to simplify and rationalize fragmented state laws, promoting equitable working conditions across different employment categories.