Dear Ismail, I am not aware of the stipulations in Bangladesh in this regard. However, in India, every employee is paid a salary for every day when he/she is on the payroll, except for the days when the employee avails 'Leave Without Pay' and/or for the days they are 'Absent' (not attending the office without any approved leave). Under this practice, the monthly salary is paid in full when he/she is present on all working days. But when present for only a few days or for part of the month, he/she is paid first by computing the simple average per day and multiplying it by the days present, together with intervening duty off and declared closed holidays. This means:
Monthly salary divided by 28 or 29 or 30 or 31 days as the calendar months applicable. For example, if one full month's salary is 20,000 Rs., then the average salary should be worked out as 20,000/30 = 666.67 or 667 Rs., depending on the relevant month. This is because every employee is entitled to a salary paid, including for off-duty (holiday) for every 7 days of attendance.
On the contrary, only for the purpose of Payment Service Gratuity, a day's average salary is arrived at by dividing it by 26 days (20,000/26 = 769 Rs.). By this method, the average pay works out to be more than the corresponding method for computing part of the month's salary.