Here is a snapshot of various leave rules as per the Tamil Nadu Shops & Establishments Act.
| Item | Qty | Remarks |
| Annual / Privileged / Earned Leave (AL/PL/EL) | 12 days | After 12 months of continuous service |
| Casual Leave (CL) | 12 days | |
| Sick Leave (SL) | 12 days | |
| Maximum AL/PL that can be carried forward | 45 Days | |
| Working hours in a day | 8 | |
| Total hours in a week | 48 | |
| Rest Interval | 1 hour | Rest after 4 hours of work |
Tamil Nadu has the second-largest economy in India. Over 60% of the state is urbanized, accounting for 10.6% of the country's urban population, while only comprising 6% of India's total population. MSMEs produce a wide variety of products in almost all sectors. The Micro, Small, and Medium Enterprises sectors play a vital role in their economic development. This sector contributes about 45% of the Industrial Production, 40% of exports and it forms part of about 95% of the total industrial units in the country. There is nearly 11.10 lakh registered MSMEs in Tamil Nadu as of 31.3.15, employing 69.69 lakh persons with a total investment of about Rs.91,480 crore.