What is the basis for calculating the average daily salary credit?

The basis for calculating the average daily salary credit is specifically designed to reflect a more comprehensive view of an employee's earnings over a relevant period. In this case, averaging the six highest monthly salary credits in the past year and dividing that sum by 180 provides a calculation that represents a fair estimation of an employee's daily income.

This approach considers the variability in an employee's salary and averages the better months, which can be more indicative of expected earnings than a simple average of all months. The division by 180 correlates to a six-month timeframe, recognizing that the average reflects a segment of time that adequately represents the employee's recent earnings while the use of the highest credits accounts for any fluctuations in pay.

The other options do not provide a calculation method that accurately reflects an average daily salary credit in the same comprehensive manner, which is why they are not the preferred choice.