Free tool · Pay and leave
LOP Calculator
Loss of pay, per-day salary and pro-rata pay for a joining or leaving month
- Free
- No signup
- Indian rules
Monthly salary
· Full month, before LOPMonthly gross₹30,000.00
Month and unpaid days
Per-day salary method
· Company policyWorking days
· Used by the 26-day and working-day methodsOctober 2026: 31 calendar days − 4 weekly offs − 0 holidays = 27 working days
Results · Calendar days in the month
Gross pay after LOP
₹28,064.52
October 2026 · LOP days: 2 calendar days
Per-day rate
₹967.74
÷ 31 days
LOP deduction
₹1,935.48
2 calendar days
How it was worked out
- Monthly gross = ₹30,000.00
- Per-day rate = ₹30,000.00 ÷ 31 (calendar days in the month) = ₹967.74
- Deduction = ₹967.74 × 2 calendar days = ₹1,935.48
- Pay after LOP = ₹30,000.00 − ₹1,935.48 = ₹28,064.52
| Component | Full month | LOP cut | Payable |
|---|---|---|---|
| Basic | ₹15,000.00 | ₹967.74 | ₹14,032.26 |
| Dearness allowance (DA) | ₹0.00 | ₹0.00 | ₹0.00 |
| HRA | ₹7,500.00 | ₹483.87 | ₹7,016.13 |
| Other allowances | ₹7,500.00 | ₹483.87 | ₹7,016.13 |
| Gross | ₹30,000.00 | ₹1,935.48 | ₹28,064.52 |
PF and ESI after LOP
All four methods compared
October 2026: 31 calendar days, 27 working days. LOP days: 2 calendar days.
| Method | Divisor | Per-day rate | Deduction | Pay after LOP | Within s.20 limit? |
|---|---|---|---|---|---|
| Calendar days in the month(chosen) | 31 | ₹967.74 | ₹1,935.48 | ₹28,064.52 | Yes |
| Fixed 30 days | 30 | ₹1,000.00 | ₹2,000.00 | ₹28,000.00 | Yes |
| Fixed 26 days | 26 | ₹1,153.85 | ₹2,307.69 | ₹27,692.31 | No, ₹85.47 over |
| Actual working days in the month | 27 | ₹1,111.11 | ₹2,222.22 | ₹27,777.78 | Yes |
s.20 limit = ₹30,000.00 × 2 LOP days ÷ 27 working days = ₹2,222.22. This check assumes every LOP day is a working day and that your weekly-off pattern matches the employee's terms of work.
Good to know
- No law fixes the per-day divisor. Section 20(2) of the Code on Wages, 2019 only says a deduction for absence cannot be a larger share of the month’s wages than the absence is of the time the employee was required to work. The Payment of Wages Act, 1936 (section 9) had the same rule before the Code replaced it.
- Pick one method, write it into the appointment letter or salary policy, and use it every month.
- PF: the tool takes PF wages as Basic + DA cut by the same LOP share, as most payrolls do. If HRA and other allowances are more than half of total pay, the Code on Wages adds the excess back into wages, which can raise the PF wage (see the Labour Code Salary Calculator).
- PF: the tool applies the ₹25,000 PF wage ceiling in force from 17 September 2026, the same figure Sleet’s PF calculator uses.
- ESI: contributions are a percentage of the wages paid or payable for the month, so LOP lowers them. Coverage is checked here on the full monthly gross, and an employee who is covered stays covered until the end of the contribution period (1 April–30 September or 1 October–31 March). Employees whose average daily wage is ₹176 or less do not pay the employee share; the employer still pays its share.
Estimate only. Check your appointment letter, salary policy and state rules before you run payroll. Sleet's holiday lists are taken from government notifications; a private employer may follow a different list.
How it works
What this tool does.
Work out loss of pay (LOP) and pro-rata salary for any month. Compare the per-day rate under calendar days, 30 days, 26 days and actual working days, and see pay after LOP for each salary component, with PF and ESI notes.
Enter the monthly Basic, DA, HRA and other allowances, pick the month, and enter the LOP days or the date of joining or leaving. Choose how your company works out a day’s pay: calendar days in the month, a fixed 30, a fixed 26, or the actual working days (using your weekly-off pattern and, if you like, a holiday list). The calculator shows the per-day rate, the LOP deduction, the pay left in each component and the gross after LOP, and compares all four methods side by side. For LOP it also checks each method against section 20(2) of the Code on Wages, 2019, which does not allow a deduction for absence larger than the share of working time missed. It then shows the PF wage and the ESI contribution on the reduced pay.
Rules and dates last reviewed: October 2026
Official sources
- Code on Wages, 2019 (India Code): sections 18, 20 and 69
- Ministry of Labour and Employment: S.O. 5322(E), Code on Wages commencement, 21 November 2025
- Payment of Wages Act, 1936, section 9 (copy on the Tripura High Court website)
- ESIC: Contribution rates and contribution periods
- ESIC: Coverage and wage limit
LOP Calculator formula
Per-day rate = Monthly gross ÷ Divisor (calendar days, 30, 26 or working days). LOP deduction = Per-day rate × LOP days. Pay after LOP = Monthly gross − LOP deduction.
Worked example
Priya earns ₹30,000 a month (Basic ₹15,000, HRA ₹7,500, other allowances ₹7,500). She has 2 LOP days in October 2026, which has 31 days and, with Sunday as the weekly off, 27 working days.
- Calendar-day method: ₹30,000 ÷ 31 = ₹967.74 a day; deduction = ₹967.74 × 2 = ₹1,935.48
- 30-day method: ₹30,000 ÷ 30 = ₹1,000 a day; deduction = ₹2,000
- Working-day method: ₹30,000 ÷ 27 = ₹1,111.11 a day; deduction = ₹2,222.22
- 26-day method: ₹30,000 ÷ 26 = ₹1,153.85 a day; deduction = ₹2,307.69
- Section 20(2) limit: ₹30,000 × 2 ÷ 27 working days = ₹2,222.22, so the 26-day method deducts ₹85.47 too much this month
Under the calendar-day method Priya’s gross after LOP is ₹28,064.52, with ₹967.74 cut from Basic and ₹483.87 each from HRA and other allowances.
SleetHR
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Questions
LOP Calculator, answered.
Something else? Message us on WhatsApp at +91 82001 72869 or write to sales@getsleet.cloud.
Is there a legal formula for per-day salary in India?
No. No law fixes the divisor, so calendar days, 30, 26 or working days are all company policy. The law only sets a ceiling: under section 20(2) of the Code on Wages, 2019, a deduction for absence cannot be a larger share of the wages than the period of absence is of the period the employee was required to work in that wage period.
Which law applies to LOP deductions now?
The Code on Wages, 2019. Section 18(2)(b) allows deductions for absence from duty and section 20 limits them. The Ministry of Labour brought these provisions into force from 21 November 2025 (S.O. 5322(E)), and section 69 of the Code repeals the Payment of Wages Act, 1936, whose section 9 had the same proportion rule.
Why can the 26-day method break the section 20 limit?
In a month with more than 26 working days, dividing by 26 gives a higher per-day rate than the share of working time missed. For example, with 27 working days, 2 LOP days on a ₹30,000 salary cost ₹2,307.69 under the 26-day method but the section 20(2) limit is ₹2,222.22. The calculator flags this for you.
Does LOP reduce PF and ESI?
ESI, yes: ESIC charges contributions as a percentage of the wages paid or payable for each wage period, so a lower gross means a lower contribution. Once covered, an employee stays covered until the end of the contribution period (1 April to 30 September, or 1 October to 31 March). For PF, the calculator applies the same LOP share to Basic + DA, which is how most payrolls work; confirm your own PF wage with your PF consultant.
How is salary worked out for a month when someone joins or leaves?
The days the employee was not on the rolls are treated as unpaid. With the calendar-day and 30-day methods, every such day counts; with the 26-day and working-day methods, only the working days are counted, using your weekly-off pattern. Pick the method your policy uses and apply it the same way every month.
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