B. Payment of Wages
“Wages” means all remuneration, earnings, allowances, tips and service charges however designated or calculated, which are payable to an employee for work done or work to be done. Allowances, including travel allowances, attendance allowances, commission and overtime pay are within the definition of wages.
An employee's entitlements to end of year payments, maternity leave pay, severance payments, long service payments, sickness allowance, holiday pay, annual leave pay and wages in lieu of notice are calculated according to the above definition of wages. However, wages do not include:
- the value of any accommodation, education, food, fuel, water, light or medical care provided by the employer;
- the employer's contribution to any retirement scheme;
- commission or attendance allowance which is of a gratuitous nature or is payable only at the discretion of the employer;
- non-recurrent travel allowance or the value of any travel concession or travel allowance for actual expenses incurred by the employment;
- any sum payable to the employee to defray special expenses incurred by the nature of the employment;
- end of year payments, or annual bonuses which are of a gratuitous nature or are payable only at the discretion of the employer; and
- gratuity payable on completion or termination of a contract of employment.