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    <title>CONSTITUTION OF WAGES UNDER THE EMPLOYEES&#039; STATE INSURANCE ACT, 1948</title>
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    <description>Definition and scope of wages hinge on whether remuneration is payable in cash under the terms of employment as of right and on periodicity; exclusions cover employer pension/provident contributions, travelling allowances/concessions, payments for special employment expenses and gratuity, while contractual, recurring or right based payments including contractual bonuses, incentives, overtime, holiday wages, boarding and lodging, sales commission and subsistence allowances constitute wages for contribution purposes.</description>
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