Dear Sheena,
If the employee is daily rated, it should be divided by 26, and if monthly rated, by the number of days in a month. However, division by 30 is generally followed for monthly rated employees. Please refer to the Factories Act for clarification.
For daily-rated employees, the employee is not paid for the weekly off; instead, it is computed in the daily wages.
Overtime is paid if somebody works for more than 9 hours a day and more than 48 hours a week (as per the Factories Act provisions).
If an employee does not complete 48 hours a week but works for 10 hours on one day, then 1 hour will be single rated, and 1 hour will be double rated. If worked for more than 48 hours in the week, every hour of extra work will be double rated. More than 30 minutes of extra work will be considered as 1 hour, while less than 30 minutes will not be considered.
Different states have different rules regarding the maximum overtime working hours.
With Warm Regards,
K.P. Misra