Section 2(k) in The Cine-Workers And Cinema Theatre Workers (Regulation Of Employment) Act, 1981
(k)"wages" means all emoluments which are payable to a worker in accordance with the terms of the contract of employment in cash, but does not include-(i)the cash value of any food concession;(ii)any dearness allowance (that is to say, all cash payments, by whatever name called, paid to a worker on account of a rise in the cost of living or on account of his being required to work in a place other than the place where he is normally residing), house rent allowance, overtime allowance, bonus, commission or any other similar allowance payable to the worker in respect of his employment or of work done in such employment;(iii)any contribution paid or payable by the employer to any pension fund or provident fund or for the benefit of the worker under any law for the time being in force;(iv)any gratuity payable on the termination of his contract.
