The earnings of an employee shall be the remuneration that he/she receives from his/her employer or that accrues to him/her and includes—
| (a) | The value of any food or quarters or both supplied by the employer. |
| (b) | Any overtime payment or other special remuneration in cash or in kind of a regular nature or for work ordinarily performed; |
| (c) | Any other remuneration in cash or kind to an employee by virtue of his/her contract or service, including commission, cost of living allowance, and incentive or other bonuses, |
but does not include—
| (i) | Payment for intermittent overtime; |
| (ii) | Payment for non-current occasional services; |
| (iii) | Amounts paid by an employer to an employee to cover any special expenses; |
| (iv) | Exgratia payment whether by the employer or any other person; |
| (v) | Travelling and subsistence allowances. |
