Wages means all remuneration capable of being expressed in terms of money. It includes house rent allowance but does not include:

☛ Value of house accommodation, supply of light, water, medical attendance

☛ Value of other amenity provided, if excluded by Govt. order

☛ Contribution to pension fund or Provident fund or Insurance

☛ Traveling allowance

☛ Special allowances incurred by the nature of employment

☛ Gratuity payable on discharge.