Weekends and PH should be excluded.
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Section 60E (1A) says that "The paid annual leave to which an employee is entitled under subsection (1) shall be in addition to rest days and paid holidays." So, you could not and should not include Rest Days. As for Off Days, you can include it, but I think that it would be frown upon by most, and you may be subjected to claims of victimisation.
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