Section 2(22) in The Employees' State Insurance Act, 1948
(22)“wages” means all remuneration paid or payable in cash to an employee, if the terms of the contract of employment, express or implied, were fulfilled and includes any payment to an employee in respect of any period of authorised leave, lock-out, 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(a)any contribution paid by the employer to any pension fund or provident fund, or under this Act;(b)any travelling allowance or the value of any travelling concession;(c)any sum paid to the person employed to defray special expenses entailed on him by the nature of his employment; or(d)any gratuity payable on discharge;
