The reckoning of a month as 26 working days is a standard calculation adopted for a month. Whether the month has 27 or 24/25 working days days, if the person has worked on all the working days in the month, the monthly wages have to be paid. (Daily wages X 26) and for absence without pay the deduction could again be daily wages per day of absence calculated as 1/26th of the monthly wages. Minimum wages is first of all computed as monthly wages and then daily wages is derived from it as stated above. In deed the monthly wages as well as the daily wages remains fixed irrespective of the number of working days in the month.