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28/05/2014 15:02:00

Mr. Siew,

Pls adv. whether attendance alloance shld be included on OT calculation.

Thank you.
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KL Siew
30/05/2014 09:41:13
You have to refer to the definition of 'wages' in the Employment as quoted below. If still not sure, you have to consult the Labour Department. Note the words '...and all other payments in case...'. except in (a),,,,(f)

"wages" means basic wages and all other payments in cash payable to an employee for work done in respect of his contract of service but does not include:

(a) the value of any house accommodation or the supply of any food, fuel, light or water or medical attendance, or of any approved amenity or approved service;

(b) any contribution paid by the employer on his own account to any pension fund, provident fund, superannuation scheme, retrenchment, termination, lay-off or retirement scheme, thrift scheme or any other fund or scheme established for the benefit or welfare of the employee;

(c ) any travelling allowance or the value of any travelling concession;

(d) any sum payable to the employee to defray special expenses entailed on him by the nature of his employment;

(e) any gratuity payable on discharge or retirement; or

(f) any annual bonus or any part of any annual bonus;
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