As per statutory compliance,
We consider actual working days excluding weekly off as the factor for calulating per day salary.
Eg. If a month has 30 days and 04 weekly off,then work days in month are 26,hence Monthly salay/ 26 days would be the per day salary.And if an employee is called for work on weekly off or on holiday,then it amounts to over time and it is required to be paid at the double the rate of per day value.
This allowas us to satisfy the stautory obligations correctly.