calculation with 26 days is used only for the calculation of ORP (Ordinary Rate of Pay) like overtime, annual leave pay, sick leave pay, holiday pay and so on. (refer to EA section 60I)
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To calculate AL needs to divide 26 days according to law
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actually if AL divide 26 days is pay more to staff. more accurate calculation should be (Basic + Fixed Allowance) x 12 / 365 x no of AL
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