Section 2(j) in Tamil Nadu Labour Welfare Fund Act, 1972
(j)"wages" means all remuneration capable of being expressed in terms of money which would, if the terms of the contract of employment, express or implied, were fulfilled, be payable to an employee in respect of his employment or of work done in such employment, but does not include-(i)the value of any house accommodation or of the supply of light, water, medical attendance or other amenity or of any service excluded from the computation of wages by general or special order of the Government;(ii)any contribution paid by the employer to any pension or provident fund or under any scheme of social insurance;(iii)any travelling allowance or the value of any travelling concession;(iv)any sum paid to the employee to defray special expenses entailed on him by the nature of his employment; or(v)any gratuity payable on termination of employment.
