Overtime wages qualify as wages under the ESI Act, making them subject to contribution.

Overtime wages paid under an express or implied employment arrangement fall within the wide, beneficial definition of "wages" in Section 2(22) of the Employees State Insurance Act, 1948, because the provision covers remuneration earned under the contract of employment unless expressly excluded. The omission of overtime pay from the exclusions, read with the welfare object of the Act, means such payments form part of composite remuneration. Contribution is therefore payable on overtime wages.

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Issues: Whether overtime wages paid to employees constitute "wages" within the meaning of Section 2(22) of the Employees State Insurance Act, 1948.

Analysis: The definition of "wages" in Section 2(22) was construed as a wide and beneficial definition covering all remuneration paid or payable under an express or implied contract of employment, subject only to the express exclusions. The overtime arrangement was treated as part of the employment relationship and not as a payment outside the contract. The omission of overtime remuneration from the exclusions, together with the object of the welfare legislation, showed that overtime pay was intended to fall within wages. The Court also relied on the principle that the inclusive part of the definition is illustrative and that remuneration for overtime work forms part of the composite remuneration earned by the employee.

Conclusion: Overtime wages are wages under Section 2(22) of the Employees State Insurance Act, 1948, and contribution is payable on that amount.

Ratio Decidendi: Under a welfare statute containing a wide inclusive definition, remuneration for overtime work paid pursuant to an express or implied employment arrangement is part of wages unless expressly excluded.

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