Section 2(7) in The Karnataka Industrial Establishments (National and Festival Holidays) Act, 1963
(7)“wages” means all remuneration capable of being expressed in terms of money, which would, if the terms of employment, express or implied, were fulfilled, be payable to an employee in respect of his employment or of the work done by him in such employment, and includes,—(i)such allowances (including dearness allowance) as the employee is for the time being entitled to;(ii)the value of any house accommodation, or of supply of light, water, medical attendance or other amenity or of any service or of any concessional supply of foodgrains or other articles;but does not include,—(a)any bonus;(b)any contribution paid or payable by the employer to any pension fund or provident fund, or for the benefit of the employee under any law for the time being in force;(c)any gratuity payable on the termination of his service;(d)any sum paid to an employee to defray special expenses entailed on him by the nature of his employment;(e)any travelling concession.
