Definition
EMPLOYEES include all workers defined above and persons receiving wages and holding supervisory or managerial positions engaged in administrative office, store keeping section and welfare section, sales department as also those engaged in purchase of raw materials etc. or purchase of fixed assets for the factory and watch and ward staff.
MANDAYS represent the total number of days worked and the number of days paid for during the accounting year .It is obtained by summing-up the number of persons of specified categories attending in each shift over all the shifts worked on all days.