LOP · paid days · OT 2× · calendar-day basis

Attendance to salary — the payable gross

Register says 27 paid days and 6 overtime hours. What goes on the payslip? This tool does the arithmetic the way inspectors expect it.

The rules this tool applies

• Calendar-day basis (gross ÷ 30 or 31) is the default most establishments use and courts accept; some use 26 working days — pick your policy, apply it consistently, write it in the appointment letter.
• Paid days = days present + weekly offs + paid holidays + sanctioned paid leave. Unauthorised absence and leave-without-pay reduce them (LOP).
• Overtime: Factories Act and most Shops & Establishments Acts require twice the ordinary rate beyond 9 hours a day / 48 a week; the ordinary rate is derived from basic + DA (some states: gross) ÷ hours.
• Minimum wages set the floor for the per-day figure — check the state's current schedule for the category and zone.
• Order of operations: attendance → payable gross → PF/ESI on that gross (ESI on actual earnings, PF on earned basic) → PT → TDS.

Worked example

Gross ₹25,000, 30-day month, 27 paid days, 6 OT hours at 2×, 8-hour day: per day ₹833.33; base ₹22,500; LOP 3 days = ₹2,500; OT rate ₹208.33/hr × 6 = ₹1,250 → payable ₹23,750.

Edge cases to know

• New joiner / leaver mid-month: paid days count from joining or till the last working day; weekly offs falling inside the served period are paid.
• Half-days and late marks follow policy — many treat 3 late marks as half-day LOP; write the rule down.
• OT on gross vs basic: Karnataka and Maharashtra shops Acts compute OT on gross wages; factories on basic + DA — this tool uses gross for simplicity.
• Compensatory off instead of OT pay is allowed under several state rules if given within the month.

Related tools

• Salary breakup — deductions on the payable gross.
• Payslip generator.
• PF & ESI.

Last verified: 18 September 2026 — Overtime rule per Factories Act s.59 and state Shops & Establishments Acts; LOP arithmetic per standard payroll practice · Not legal advice.