Computation of Working Days under the Payment of Bonus Act, 1965:

Under Section 13 of the Payment of Bonus Act, 1965, the computation of the number of working days for an employee in an accounting year includes below factors where the employee is considered to have worked, even if they were not physically present at the workplace. Here's a detailed breakdown:

1. Laid Off: An employee is considered to have worked on days they were laid off, provided this lay-off is in accordance with an agreement, standing orders under the Industrial Employment (Standing Orders) Act, 1946, the Industrial Disputes Act, 1947, or any other applicable law.
2. Leave with Salary/Wage: Days on which the employee was on leave with salary or wage are counted as working days.
3. Temporary Disablement: If the employee was absent due to temporary disablement caused by an accident arising out of and in the course of employment, these days are included in the computation of working days.
4. Maternity Leave: Days on maternity leave with salary or wage during the accounting year are also counted as working days.

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