D4a1 - What is to be understood by remuneration or wages?

Wages constitute the aggregate remuneration of the employee.

The aggregate remuneration comprises:

  • a cash payment; and            
  • further advantages or ancillary payments.

Examples

  • gratuities;
  • free accommodation;
  • bonuses;
  • discounts;
  • increments;
  • etc.

Nota Bene

Remuneration is the consideration paid for the services rendered by the employee for the benefit of his employer.

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