Late Coming scenario

Hi All

I'm facing a scenario on late coming. Scenario given below -

Employees, comes only in General Shift will allowed to punch in maximum 3 minutes delay from their actual time or employee can delay 78 mins at a time in a month. In any month if total delay exceed 78 mins then ½ day PL deduct for the first 2 hours on such delay another ½ day PL deduct for every next 2 hours. In case there is no PL balance available of the employee the same shall be adjusted against CL. If there is no CL, the same shell be treated as LWP.

Please help me to configure the system as per the scenario.

Thanks