https://www.taxtmi.com/caselaws?id=166621 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. en-us Sun, 06 Nov 1966 00:00:00 +0530 Thu, 16 Oct 2014 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166621 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. Case-Laws Indian Laws Sun, 06 Nov 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166621