How the figures are worked out
The garment minimum wage effective 1 December 2023 fixes medical at ৳750, transport at ৳450 and food at ৳1,250, with house rent at half of basic. So basic is the gross less ৳2,450, divided by 1.5. The entry grade of ৳12,500 gives a basic of ৳6,700.
Overtime is paid at twice the hourly basic, and the hourly basic is the monthly basic divided by 208 (26 days of 8 hours): ৳6,700 gives about ৳64.42 an overtime hour. Absence is deducted at basic / 30 a day here; your factory may use gross. The attendance bonus is not set by law, so the amount and the late rule are yours.
Basic pay for grades 1 and 2 is worked back from the reported gross, and a new wage board is being formed in 2026, so check the current gazette. Read the minimum wage guide