How should I calculate the salary of an employee on 26 days basis or 30 days basis? What will be the different consequences?

I am an accountant and the HR of my firm is on leave, therefore, the salary registration preparation has been burdened upon me.
How should I calculate the salary of an employee on 26 days basis or 30 days basis? What will be the different consequences?
Please help.
12th March 2021 From India, Kolkata

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How should I calculate the salary of an employee on 26 days basis or 30 days basis? What will be the different consequences?

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