If I remember correct, there is no prescribed format for register 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 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 or 30 or 31? If there is any days in the month on LOP, just he has to mention the amount deducted proportionately in the deductions column of the wages register. Even extraordinary situation like Statutory Lock Down makes no difference as the purpose and entries of the register of wages indicate only the disbursement of wages and the deductions if any.
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 break up 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 date.