Question 1141328
there are 22 normal working days per month.


this implies that days off are included in this total.


the total number of normal working days during the year would therefore be 12 * 22 = 266.


the total salary of an employee is presumed to be the basic salary plus allowances.


that would make the total salary equal to 18000 + 9000 = 27000.


if there were no days off, the cost to the company per normal working hour would be 27000 / 266 = 101.5037594.


if the employee is allowed 12 casual days off plus 24 earned days off during the year, then the employee is allowed 36 total days off during the year.


the cost to the company of these unproductive days would be 36 * 101.5037594 = 3654.135338.


that is how much the company is paying the workers during their days off.


the cost of days off as a percent of gross salary is equal to 3654.135338 / 27000 = .1353383459 * 100 = 13.53383459%.


you could also have gotten the same percentage by just dividing the total number of normal working days by the total number of days off, since the cost per normal working day was applied to the number of days off to get the total cost of days off.


36 / 266 = .1353383459 * 100 = 13.53383459%.