totpresent 0   -9     = 0   day
                10  -19.5  = 0.5 day
                20  -29.5  = 1 day

and so on.

Select emplcode,present,case
                when present <= 9 then 0
                when present  <= 19.5 then 0.5
                when present  <= 29.5 then 1
                when present  <= 39.5 then 1.5
                when present  <= 49.5 then 2
                when present  <= 59.5 then 2.5
                when present  <= 69.5 then 3
                when present  <= 79.5 then 3.5
                when present  <= 89.5 then 4
                when present  <= 99.5 then 4.5
                when present  <= 109.5 then 5
                when present  <= 119.5 then 5.5
                when present  <= 129.5 then 6
                when present  <= 139.5 then 6.5
                when present  <= 149.5 then 7
                when present  <= 159.5 then 7.5
                when present  <= 169.5 then 8
                when present  <= 179.5 then 8.5
                when present  <= 189.5 then 9
                when present  <= 199.5 then 9.5
                when present  <= 209.5 then 10
                when present  <= 219.5 then 10.5
                when present  <= 229.5 then 11
                when present  <= 239.5 then 11.5
                when present  <= 249.5 then 12
                when present  <= 259.5 then 12.5
                when present  <= 269.5 then 13
                when present  <= 279.5 then 13.5
                else 14 end creditpl
                from(
Select a.emplcode,sum(presentdays)+sum(compoffdays) present
from attendance a,emplmast b where a.emplcode like '0%' and yearno = 2007 
and a.emplcode = b.emplcode and b.empstatus not in ('L','D','V') 
group by A.emplcode,yearno)

SQL> SELECT x Present ,
  2        TRUNC(x,-1)/20 creditpl
  3  FROM  (
  4             SELECT 10 x FROM DUAL UNION
  5             SELECT 24 x FROM DUAL UNION
  6             SELECT 39.5 x FROM DUAL UNION
  7             SELECT 45 x FROM DUAL UNION
  8             SELECT 56 x FROM DUAL UNION
  9             SELECT 65 x FROM DUAL UNION
 10             SELECT 80 x FROM DUAL
 11      );

   PRESENT   CREDITPL
---------- ----------
        10         .5
        24          1
      39.5        1.5
        45          2
        56        2.5
        65          3
        80          4

7 rows selected.

SQL>

 when present  <= 279.5 then 13.5
                else 14 end creditpl
                from(
Select a.emplcode,sum(presentdays)+sum(compoffdays) present
from attendance a,emplmast b where a.emplcode like '0%' and yearno = 2007 
and a.emplcode = b.emplcode and b.empstatus not in ('L','D','V') 
group by A.emplcode,yearno)