If the employee is not present for the full month, the leave results in a loss of pay. Is the HRA amount eligible? If so, how is the HRA amount calculated—based on working days or a flat rate?
All salary components will be calculated based on the actual days to pay (working days + approved leaves), but subject to the concept of monthly 26 days calculation or 30, 31, 28 days calculation. As HRA is a component and part of the salary, even if an employee has LOPs, they will receive HRA like other components.
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