Professional Tax Calculation based on working days or Actual worked days in Karnataka

Hi,
I have doubt regarding PT is it calculated based on the 30 days or after deducting LOP? ie if a person worked only 12 days in a month and his actual gross comes above 15000 where as per working days he is getting only 5000
So we have to deduct full 200 PT or Zero as he is earning only 5000 in that month due to LOP
Kindly revert soon

It has to be actually earned by an employee per month basis.