Section 28: Computation of number of working days
Reviewed by Finin2min Editorial Desk · Last reviewed 30 August 2026
Specifies days treated as worked for bonus purposes, including identified paid absences and statutory leave categories.
Principal remaining provisions commenced on 21 November 2025 under S.O. 5322(E), read with the earlier partial commencement; check section-specific footnotes in the current India Code text.
Provision / India Code ↗ · Official Act PDF ↗ · 2026 Central Rules ↗
Finin2min analysis — what the section actually does
Operative clauses
- For the purposes of section 27, 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;
Provisos, explanations & qualifications
- No proviso/explanation was separately extracted from this section text.
Thresholds and timelines in the text
- Computation of number of working days.—For the purposes of section 27, 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…
- (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 wages, during the accounting year.
Actors expressly appearing in the text
Employee / worker
Full statutory text — Section 28
28. Computation of number of working days.—For the purposes of section 27, 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 wages;
(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 wages, during the accounting year.How to apply this provision
- Primary statutory test — For the purposes of section 27, 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;
- Numerical or timing control — Computation of number of working days.—For the purposes of section 27, 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…
- Evidence file — retain facts and records proving the role/status of: Employee / worker.
Rules, forms and cross-references
Direct 2026 Central Rule mapping
Forms mapped
No prescribed form is directly mapped in the current concordance.
Other sections cited in this text
Related Labour Hub resources
A direct concordance is not exhaustive. Central/State jurisdiction, schemes, authority appointments, saved instruments and later notifications may change the practical route without changing the section wording.
Worked example
An employer configuring payroll for computation of number of working days should first identify the employee and wage period, then apply the exact provision and any linked rule. The system rule should be tested against a sample payslip and bank/payment record. A text point to test is: “Computation of number of working days.—For the purposes of section 27, 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 Indust”
Illustration only; it is not statutory text or a substitute for applying the actual facts, jurisdiction, current rule/scheme and official instrument.
Q&A — Section 28
What does Section 28 of the Code on Wages cover?
Specifies days treated as worked for bonus purposes, including identified paid absences and statutory leave categories.
What is the main legal requirement or power in Section 28?
The first operative clause identified from the official text is: “For the purposes of section 27, 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;” Read it with the remaining subsections and any proviso below.
Does Section 28 contain a proviso or explanation?
No standalone proviso or explanation was extracted from this section text. Check the full text below for clause-level qualifications.
What time limit, percentage or amount appears in Section 28?
The provision contains this numerical/time expression: “Computation of number of working days.—For the purposes of section 27, 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…” Apply it only in the clause and context in which it appears.
Which 2026 Central Rules are linked to Section 28?
No direct Central Rule is recorded in the current concordance. That does not exclude a relevant scheme, notification, State rule or enabling provision.
Is Section 28 currently operative?
Principal remaining provisions commenced on 21 November 2025 under S.O. 5322(E), read with the earlier partial commencement; check section-specific footnotes in the current India Code text.
Source & verification trail
Act: Code on Wages, 2019 — official India Code PDF ↗
Central Rules: Code on Wages (Central) Rules, 2026 — G.S.R. 343(E), 8 May 2026 ↗
Official library: Ministry of Labour & Employment — Labour Codes ↗
Source check: 20 August 2026. Individual professional interpretation should be re-reviewed when the section, rules, notification, scheme, State overlay or controlling judgment changes.