Monthly Wage In Workmen Compensation Act

Hi
I have need one clarification from all of you in the matter of workmen compensation act.Suppose a workmen dies in the course of his employement .In this case he is eligible to get compensation 50% of monthly wage x relevant factor under workmen compensation act.So my question is in the process of computation of monthly wage whether we take his last monthely salary or net payble salary or it is calculated on the basis of avearge monthly salary.Average monthly salary is it right to take net payble amount or gross salary.Kindly suggest
Mantu

Wages/ salary under Workmens Compensation Act means the amount of salry deemed to be payable for a month's work. This is the average of the wages paid during the last 12 months. If at the time of accident or when the calculation of compensation is required, the worker had worked only for a period less than 30 days, then the monthly wages shall be the wages which he would have earned had he worked for one month. In both the cases, monthly salary means gross and not the net take home salary.
Regards,
Madhu.T.K