How can we calculate working days

Example January - 2018
Physical Days 26
Paid holidays 1
Weekly off 4
Total Working days 27 or 26
How can we calculate working days?
Present days 305 Paid holidays 8 weekly off 52 Total days 365 give me in details how can we calculate working days
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Dear Anonymous
What is the purpose of calculation of working days? If you want to calculate for payroll, you can mention in one of the following manner.
1. Attendance: 31 (as WO and PH both are paid and considered as attendance for this purpose)
2. Working days : 26 Days worked : 26, Pay days : 31, WO:4, PH :1
But if you are calculating for regular (steady state) of employees you should calculate wages on actual presence+WO+PH+legitimate sanctioned leave (if any). In other words you should deduct only towards unauthorized absence.
Shailesh Parikh
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Vadodara