WHF is not possible for all the organization , but yes in lockdown period being the logistics industry we some how managed to do it & join the office from June month after lockdown .In my organization we have 21 - Annual leaves combination of EL/SL & CL(15+6) , out of that only fixed 5 can be carry forward & treated as CL for next year . In covid we have adjusted the same in below order to remove the leave encashment for this year.
As a special case my Idea strategy was, we open the leaves for the entire year (2020) (and not quarter wise )adjust 15 leaves in the following manner in the working days , as working was not 100 % from the WFH and there was no deduction in the salary so in & out was the Win - win situation for Employer & employee .
salary calculation was 25 to 25 , so we decide to organize the same as below : we used this strategy in (March/April/May ).
Month payroll : 25th till April 25th -12 days .
Next Month 26th till 03rd May -3 days .
I can suggest you the working hours for the day for example ask for half day working - two hours in the morning and two hours in evening and adjusted the half with the leaves depending upon their working in this way they can consume their leaves and their no leaves encashment liability on the employer and after their will be no requirement of changing the leave policy in the mid year . we have used this strategy from march to May , you may select any 3 month and execute the Leave sub policy /in covid time .
All the very Best !
I hope this idea will help you !