Adding to the observations of our learned friend Madhu on the counting of the period of maternity leave availed by a woman employee during the particular year for which bonus is to be calculated and paid, the number of days that an employee works in the establishment during the respective assessment year has no relevance at all for the computation of bonus except for the minimum of 30 days prescribed under section 8 of the Payment of Bonus Act, 1965. The only unit of measurement for the calculation of bonus is the salary or wage earned by the employee during the assessment year, either for the minimum bonus under section 10 or the maximum bonus under section 11, as the case may be.