'Wages' has been defined as:

• All remuneration paid or payable in cash to an employee, if the terms of the contract of employment, express or implied, was fulfilled.



• And includes any payment to an employee in respect of any period of authorised leave, lockout, strike which is not illegal or lay off.



• And other additional remuneration, if any, paid at intervals not exceeding two months.

But does not include

• Any contribution paid by the employer to any pension fund or provident fund, or under ESI Act.



• Any travelling allowance or the value of any travelling concession.



• Any sum paid to the person employed to defray special expenses entitled to him by the nature of his employment or



• Any gratuity payable on discharge.