https://www.taxtmi.com/caselaws?id=284220 Overtime remuneration paid under the employment arrangement forms part of "wages" under Section 2(22) of the Employees State Insurance Act, 1948. The provision was read broadly to include all remuneration paid or payable under express or implied terms of employment, subject only to the express statutory exclusions. The exclusion of overtime remuneration from the definition of "employee" does not exclude such payment from "wages". Because overtime work is performed for remuneration under an implied term of employment, the normal wage and overtime wage together constitute composite wages. Contribution is therefore payable on overtime wages. en-us Wed, 06 Nov 1996 00:00:00 +0530 Thu, 07 Nov 2019 12:02:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284220 Overtime remuneration paid under the employment arrangement forms part of "wages" under Section 2(22) of the Employees State Insurance Act, 1948. The provision was read broadly to include all remuneration paid or payable under express or implied terms of employment, subject only to the express statutory exclusions. The exclusion of overtime remuneration from the definition of "employee" does not exclude such payment from "wages". Because overtime work is performed for remuneration under an implied term of employment, the normal wage and overtime wage together constitute composite wages. Contribution is therefore payable on overtime wages. Case-Laws Indian Laws Wed, 06 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284220