If I remember correctly, there is no prescribed format for registers or wages under the Payment of Wages Rules, both under the Central and the States. So far as shops and establishments are concerned, every State Shops & Estt Act has a specific format, and one has to simply fill in all the columns. Weekly holidays, CL, SL, PL, and National & Festival holidays are paid holidays under the S & E Acts. These days, if availed, have to be mentioned in the register of employment or the attendance register with corresponding entries in the leave and NFHL registers. Then why should the poster unnecessarily bother about the working days as 26, 30, or 31? If there are any days in the month on LOP, he just has to mention the amount deducted proportionately in the deductions column of the wages register. Even an extraordinary situation like a Statutory Lockdown makes no difference, as the purpose and entries of the register of wages indicate only the disbursement of wages and any deductions.
In general, without reference to the prescribed format under any Act and Rules applicable, the register of wages should invariably contain the gross wages payable for the wage period, viz, the month, and the net wages paid with a breakup of details of components like basic, D.A, HRA, etc., and deductions like EPF, ESI subscriptions, recovery of loans and advances, LOP, etc., and the signature of the employee with the date.