What is the purpose of calculation of working days? If you want to calculate for payroll, you can mention in one of the following manner.
1. Attendance: 31 (as WO and PH both are paid and considered as attendance for this purpose)
2. Working days : 26 Days worked : 26, Pay days : 31, WO:4, PH :1
But if you are calculating for regular (steady state) of employees you should calculate wages on actual presence+WO+PH+legitimate sanctioned leave (if any). In other words you should deduct only towards unauthorized absence.
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