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

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

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

☛ 3.Contribution to pension fund or Provident fund or Insurance

☛ 4.Traveling allowance

☛ 5.Special allowances incurred by the nature of employment

☛ 6.Gratuity payable on discharge.