Statutory taxes Base for calculation

Should Monthly calculations for statutory taxes like PT,PF,ESI,LWF etc done on earned salary?

E.G. if a person has Rs. 50000 salary per month and he actually earned salary Rs. 30000 per month ( Due to his absence from work etc./ For any reason)

Then what should be Base for statutory taxes calculations Rs. 50000 or Rs. 30000

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Quick Summary
This discussion explores whether statutory taxes like PT, PF, ESI, and LWF should be calculated based on the earned salary or the gross salary. The core question is whether to use the full monthly salary (e.g., £50,000) or the actual earned amount (e.g., £30,000) when these differ due to absences or other reasons. The consensus leans towards using the gross salary for taxation purposes, with deductions considered separately.

30000
GROSS SALARY IS CONSIDERED FOR TAXATION PURPOSES. DEDUCTIONS ARE ALSO CONSIDERED IN OTHER ASPECTS.
30000

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