UBS for 3 day wfo, after applying buffer if it comes expected monthly work from of office as some fraction number e.g. 10.3 or 10.8 and person complete 10 days wfo in a month. Will this be an issue? Please share your answer if you know about this.

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Yes

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Can anyone answer?

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No not an issue, in this case 10 days will count as 48%. And please try to maintain the yearly one by going one two days extra when it possible.

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Try to maintain 45% to 48% yearly

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