Dear Colleague,
As per the provisions of the Payment of Bonus Act 1965, the number of working days to arrive 30 days ( Section 8) is that an employee shall be deemed to have worked in an establishment in any accounting year on the actual working days, also days on which employee was laid off, was on leave with salary or wages, was absent due to employment injury and also was on maternity leave(Section 14)
Payment of Bonus Act 1965
8. Eligibility for bonus.-Every employee shall be entitled to be paid by his employer in an accounting year, bonus, in accordance with the provisions of this Act, provided he has worked in the establishment for not less than thirty working days in that year.
14. Computation of number of working days.-For the purposes of section 13, an employee shall be deemed to have worked in an establishment in any accounting year also on the days on which-
(a) he has been laid off under an agreement or as permitted by standing orders under the Industrial Employment (Standing Orders) Act, 1946 (20 of 1946), or under the Industrial Disputes Act, 1947 (14 of 1947), or under any other law applicable to the establishment;
(b) he has been on leave with salary or wage;
(c) he has been absent due to temporary disablement caused by accident arising out of and in the course of his employment; and
(d) the employee has been on maternity leave with salary or wage, during the accounting year.
"Working days" include days of leave, lay-off. etc.
All the Best, God Bless,
Dr.P.SIVAKUMAR
Doctor Siva Global HR
Tamil Nadu